(جامعة الوادي University of Eloued, 2024-09-01) Gacem Hadda
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
