Résumé:
Accounting systems are one of the tools that provide the necessary information
to all concerned. In order to develop the quality of this information, Algeria has
in recent years committed all its economic institutions to implement a financial
accounting system based on international accounting standards and in line with
the requirements of the transition to a free economy. This change has affected
banks and financial institutions as a fundamental pillar of the economy and their
effective role, so the application of the accounting system by banks is important.
This study aims to identify the impact of the accounting of financial tools in
accordance with the financial accounting system on bank returns. This topic is
characterized by complexity and modernization: fair value and financial tools
and their relationship to financial performance and performance.
This study thus illustrates the relationship between the application of financial
tools accounting according to the financial accounting system and the returns of
commercial banks in Algeria.
