Résumé:
This study addresses the question of the role of financial statements according to the
financial accounting system in financial decision making in the economic institution by
addressing the theoretical aspects of the subject from all angles and aims to enrich
scientific research on this subject.
The application part of the memorandum was devoted to the presentation and analysis of
the financial statements of the Union of agricultural cooperatives during the period 2017-
2018 using financial analysis tools and methods. In this study, we reached several results,
the most striking of which is that the financial statements prepared according to the
financial accounting system are used for the financial analysis of the financial statements
