مدى التزام المؤسسات الاقتصادية الجزائرية بالإفصاح عن الأحداث اللاحقة وفق النظام المحاسبي المالي

Abstract

This study aims to assess the extent to which Algerian economic companies comply with the disclosure of subsequent events in accordance with the requirements of the Financial Accounting System, highlighting the importance of such disclosure in enhancing the quality and reliability of financial information. The study addresses the conceptual framework of subsequent events and accounting disclosure, in addition to the disclosure requirements stipulated in International Accounting Standard IAS 10 and the Algerian Financial Accounting System. This is applied through a case study of the Ain El Kebira Cement Company in Setif, based on content analysis of the financial statements during the study period. The study reached several conclusions, most notably that the Company under study generally adheres to the disclosure requirements for subsequent events stipulated in the Financial Accounting System, with a greater emphasis on disclosing potential disputes and liabilities. However, disclosure of some other events remains limited in terms of detail and the explanation of their potential financial impact. The study also revealed some difficulties related to assessing the financial impact of subsequent events and classifying them as either adjusting or unadjusting events.