أبحاث إقتصادية معاصرة
Volume 8, Numéro 2, Pages 653-699
2025-11-10

Accounting Disclosure In The Financial Statements Of Islamic Banks According To The Regulations Of The Bank Of Algeria: A Case Study Of Al Salam Bank Of Algeria (2021–2022)



Authors : Saadaoui Mourad Messaoud .

Abstract

The aim of this study is to identify the level of accounting disclosure in the financial statements of Al Salam Bank Algeria. The disclosures presented in the annual report issued in (2022) were analyzed and examined. The results revealed a high level of compliance with the requirements of accounting disclosure in the bank’s financial statements. Furthermore, the information disclosed was found to be complete and sufficient to meet the needs of the users of the financial statements.

Keywords

Accounting disclosure, bank accounting, financial statements, Islamic banks.

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