مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 17, Numéro 2, Pages 311-325
2024-12-20

The Impact Of The Application Of International Accounting Standards Ias/ifrs On Financial Statements « Empirical Study; Mascara’s Enterprises»



Authors : Mohammed Benahmed Asmaa . Reguig Abdelmalek .

Abstract

This research aims to study the impact of the application of the international accounting standards IAS/IFRS on financial statements of group of companies « state of MASCARA» using the SPSS Statistical analysis program, as result we confirmed the role of IAS/IFRS in improvement the establishment and the quality of financial statements.

Keywords

IAS ; IFRS ; Financial statements ; International accounting ; Algeria

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