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| Titre : | القوائم المالية البنكية في ظل النظام المحاسبي ودورها في تعزيز الإفصاح المحاسبي : دراسة حالة بنك الجزائر الخارجي وكالة سطيف | | Type de document : | texte imprimé | | Auteurs : | طبيب, رميسة, Auteur ; مجماج, عبد الرحيم, Auteur ; بوعمامة، سهيلة, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر | | Année de publication : | 2025 | | ISBN/ISSN/EAN : | TH/M5450 | | Langues : | Arabe | | Tags : | الإفصاح المحاسبي، القوائم المالية البنكية، المعايير المحاسبية الدولية، النظام المحاسبي البنكي
Accounting disclosure, bank financial statements, International Accounting Standards, banking accounting system | | Résumé : | This study aims to shed light on accounting disclosure in the financial statements of banks under the banking accounting system adopted in Algeria. Given the specific nature of banking activities, regulatory systems and standards have been established to govern accounting practices, embodied in Regulations 09-04 and 09-05. Accounting disclosure is considered a crucial tool for providing transparent and reliable information to the various stakeholders dealing with the bank. In this context, Algerian banks are committed to applying the banking accounting system in accordance with international standards, particularly IFRS 7, which pertains to the disclosure of financial instruments, and IAS 1, which relates to the presentation of financial statements. The study, through an analysis of the financial reports of the Banque Extérieure d’Algérie (BEA), revealed a lack of disclosed information, especially in the notes and disclosure section, with an absence of disclosure regarding hedge accounting and potential risks. This reflects a lack of full compliance with international standards' requirements. | | En ligne : | https://drive.google.com/file/d/1E9b5zlGAP-F_EB8gfss1nAyY_aTgckpi/view?usp=drive [...] |
القوائم المالية البنكية في ظل النظام المحاسبي ودورها في تعزيز الإفصاح المحاسبي : دراسة حالة بنك الجزائر الخارجي وكالة سطيف [texte imprimé] / طبيب, رميسة, Auteur ; مجماج, عبد الرحيم, Auteur ; بوعمامة، سهيلة, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر, 2025. ISSN : TH/M5450 Langues : Arabe | Tags : | الإفصاح المحاسبي، القوائم المالية البنكية، المعايير المحاسبية الدولية، النظام المحاسبي البنكي
Accounting disclosure, bank financial statements, International Accounting Standards, banking accounting system | | Résumé : | This study aims to shed light on accounting disclosure in the financial statements of banks under the banking accounting system adopted in Algeria. Given the specific nature of banking activities, regulatory systems and standards have been established to govern accounting practices, embodied in Regulations 09-04 and 09-05. Accounting disclosure is considered a crucial tool for providing transparent and reliable information to the various stakeholders dealing with the bank. In this context, Algerian banks are committed to applying the banking accounting system in accordance with international standards, particularly IFRS 7, which pertains to the disclosure of financial instruments, and IAS 1, which relates to the presentation of financial statements. The study, through an analysis of the financial reports of the Banque Extérieure d’Algérie (BEA), revealed a lack of disclosed information, especially in the notes and disclosure section, with an absence of disclosure regarding hedge accounting and potential risks. This reflects a lack of full compliance with international standards' requirements. | | En ligne : | https://drive.google.com/file/d/1E9b5zlGAP-F_EB8gfss1nAyY_aTgckpi/view?usp=drive [...] |
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