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dc.contributor.authorالعربي عطية, نوال بن عمارة-
dc.contributor.authorعبد اللهسايب-
dc.date.accessioned2015-12-
dc.date.available2015-12-
dc.date.issued2015-12-
dc.identifier.issn5302/2392-
dc.identifier.urihttp://dspace.univ-ouargla.dz/jspui/handle/123456789/10120-
dc.descriptionCatégorie parente: Algerian Review of Economic Development ( ARED )en_US
dc.description.abstractThis study aims to identify the Effect of the applying of financial accounting system on the reality of the Accounting Practice in the banking sector, Especially in both accounting measurement and Disclosure. In experimental part the focus was on designing a Questionnaire sheet which later has beendistributed on a Sample of banksin Algeria, This has been done to know and make use of their viewpoints concerning this subject, the SPSS program was used for data analysis and hypotheses test.the study reached to a number of results, the most important are: $1- Algerian banks are committed to apply the accounting measurement and recognition rules according to financial accounting system; $1- Algerian banks are committed to applythe accounting Disclosure rules according to financial accounting system; $1- Algeria's banking sector is facing some difficulties and challenges in financial accounting system.en_US
dc.language.isootheren_US
dc.relation.ispartofseriesNumber 03 Déc 2015;-
dc.subjectFinancial accounting systemen_US
dc.subjectBanking sectoren_US
dc.subjectFinancial instrumentsen_US
dc.subjectAnnual financial statementsen_US
dc.subjectPeriodical accounting statementsen_US
dc.titleواقع الممارسة المحاسبية في القطاع البنكي الجزائري في ظل النظام المحاسبي الماليen_US
dc.typeArticleen_US
Appears in Collections:Number 03 Déc 2015

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