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https://dspace.univ-ouargla.dz/jspui/handle/123456789/31204
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 |
Files in This Item:
File | Description | Size | Format | |
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A30202.pdf | 388,57 kB | Adobe PDF | View/Open |
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