الاكاديمية للدراسات الاجتماعية و الانسانية
Volume 5, Numéro 1, Pages 34-41
2013-01-01
الكاتب : نوي الحاج .
Accounting is a tool not a purpose of business; it provides accounting information used by stakeholders to take decisions. Accounting information system is an outcome computer-based method for tracking accounting activity in conjunction with information technology resources. To be useful the accounting information should satisfy the following criteria: understanding, relevance, reliability, comparability. We will try in this paper to answer the main question: To what extent is the compatibility in the conceptual framework of financial accounting system with International Accounting Standards?
Accounting, Accounting Information, Financial Information, Accounting information Quality, Financial Accounting System, Conceptual Framework.
بن قطيب علي
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حطاب دلال
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ص 01-23.
عمر الفاروق زرقون زرقون
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سفيان بن بلقاسم
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ص 159-172.
سليمان بن بخمة
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عبد الوهاب برحال
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ص 149-164.
جنينة جمال
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محصول نعمان
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ص 37-56.
قديد زيان
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قديد عبد الحفيظ
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دويبي عبد الجبار
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ص 147-158.