The application of accounting disclosure requirements for financial statements in Algerian companies under the application of SCF
The case of the saidal group applied to the two standard IAS 1-7
Keywords:
Financial Accounting System, International Accounting Standard 1, International Accounting Standard 7
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.
