تحليل القوائم المالية وفق النظام المحاسبي المالي

Abstract

Algeria is like other economic countries that seek to advance its economy. At the beginning of 2010, Algeria began implementing the new financial accounting system that is in line with international standards and which presents the national accounting scheme, in line with the current economic developments and devoted to Algeria’s accession to the market economy. The field of application of this system undertakes the annual preparation of financial statements, as for the process of analyzing the financial statements, we put the new financial accounting system in front of financial statements that carry all the steps of financial analysis, and with the emergence of international accounting standards, the role of financial analysis increased and acquired strategic dimensions through its traditional and modern tools represented in Indicators of financial balance and financial ratios, as well as enables the beneficiaries to make sound decisions and know the financial position of the institution.