The application of accounting disclosure requirements for financial statements in Algerian companies under the application of SCF

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Title:	The application of accounting disclosure requirements for financial statements in Algerian companies under the application of SCF
Other Titles:	The case of the saidal group applied to the two standard IAS 1-7
Authors:	حمزة شنوف نهلة قادري
Keywords:	Financial Accounting System International Accounting Standard 1 International Accounting Standard 7
Issue Date:	31-Dec-2017
Series/Report no.:	Volume 3, Numéro 2 2017;
Abstract:	This study was an attempt to evaluate the response of the Algerian SCF laws in Saidal Groups with the requirements of the International Accounting Standards, especially with the IAS (1-7). Researcher uses T Test for two independent simples which are: the requirements of the International Accounting Standards and these requirements according to the Financial accounting system. The study concluded that there is a response of 73.5 % , and there is a significant impact under the estimation value(5,917) and the free degree: 122
Description:	Algerian Studies of Accounting and Financial Review
URI:	https://dspace.univ-ouargla.dz/jspui/handle/123456789/31204
ISSN:	2437-0215
Appears in Collections:	Volume 3, Numéro 2 2017

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