جودة القوائم المالية للمؤسسة الجزائرية في ظل تبنّي معايير التقارير المالية الدولية Ias/ifrs -دراسة ميدانية لمؤسسة الإسمنت عين الكبيرة Scaek

Résumé: The main objective of the study is to answer the main problem posed by: "What is the reality of the application of International Financial Reporting Standards (IAS / IFRS) in the Cement Company to prepare and present high quality financial statements?" To answer the problem of the study, the following objectives are divided: - Clarification of how IFRSs contribute to the quality of disclosed financial statements; - Split the quality of the financial statements of SCAEK through the extent of their application to IFRSs. The nature of the study requires that the descriptive method be descriptive and analytical by the user, through the collection, investigation and analysis of the research material in the study, based on various sources and references of the theoretical part, and the financial statements and management report of the institution under study in the applied side, Case study, so that the theoretical part is dropped on the reality of the Cement Corporation in the State of Setif for the period 2016-2017. The study reached a set of results in the theoretical and practical aspects, the most important of which are the following: - The application of IAS / IFRs in the preparation and presentation of financial statements provides accounting information with qualitative characteristics and therefore high quality financial statements that assist users in making appropriate economic decisions; - The financial statements of the institution in question are of medium quality, as they apply some of the International Financial Reporting Standards (IAS1, IAS 7, and others, IAS8, IFRS 13), within the parameters of the study.

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