AE_Vol 05 N 02

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Browsing AE_Vol 05 N 02 by Author "بلقاضي, بلقاسم"

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    مدى توافق القوائم المالية حسب معاير المحاسبة الإسلامية مع معايير المحاسبة الدولية
    (جامعة الوادي - University of Eloued, 2022-10-13) كومني, نور الدين; بلقاضي, بلقاسم
    This research aims to determine the level of preparation and presentation of reports and financial statements for financial institutions in accordance with the accounting standards for Islamic financial institutions and international accounting standards, by clarifying the accounting disclosure in the financial statements in accordance with the presentation and disclosure standard No. (1), issued by the Accounting and Auditing Organization for Islamic Financial Institutions AAOIFI, And International Financial Reporting Standard No. "7" entitled "Financial Instruments - Disclosures" issued by the International Accounting Standards Committee (IASC). The application of both the International Accounting Board of International Standard No. 7 IFRS "Financial Tools - Disclosures" and Standard of Public Presentation and Disclosure No. 1 on Islamic Banks and Institutions issued by the Accounting and Auditing Organization for Islamic Financial Institutions, leads to improving the level of disclosure and achieving the quality of financial information.