محاسبة القطاع البنكي من وجهة نظر النظام المحاسبي المالي دراسة حالة بنك المؤسسة العربية المصرفية الجزائر بحاسي مسعود 2011
Résumé: The accounting systems are the most fundamental tools that provide all types of information which are needed by parties connected to it, in these last few years Algeria took a big step by implementing a new Financial Accounting System on its nation entities including Banks to develop the quality of the information in the financial statements. However, this new system is based on the International Accounting Standards. This change has taken place as Algeria’s transition to an open economy. From this point, any accounting research that studies the banks transition to the New Financial Accounting System is important. Therefore, this study deals with the compliance of the Financial Accounting System in the Banking Sector, we tried to solve this problematic by a theoretical study and a practical study in the Arab Banking Corporation – Algeria Bank (ABC), we found out that Banks are still using the previous accounting system (PCN) though the imposition of the new accounting system, the implementation is noticed only on the form of the financial statements not very much their content, that’s because the transactions in the banking sector are more frequent and complicated.
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