مجلة الاقتصاد والتنمية المستدامة
Volume 7, Numéro 2, Pages 199-216
2024-09-01

Accounting Disclosure Within The Framework Of The Financial Accounting System

Authors : Gacem Hadda .

Abstract

This investigation delineates the mechanisms of accounting disclosure as mandated by the financial accounting system, examining the theoretical dimensions encompassing the study's variables comprehensively. The findings underscore that the practices of presentation and disclosure within the financial accounting system align with international accounting standards, achieved through the meticulous application of various financial statements endorsed by said system

Keywords

Financial Accounting System ; Accounting Disclosure ; Financial Statements