القوائم المالية البنكية في ظل النظام المحاسبي ودورها في تعزيز الإفصاح المحاسبي

Abstract

This study aims to shed light on accounting disclosure in the financial statements of banks under the banking accounting system adopted in Algeria. Given the specific nature of banking activities, regulatory systems and standards have been established to govern accounting practices, embodied in Regulations 09-04 and 09-05. Accounting disclosure is considered a crucial tool for providing transparent and reliable information to the various stakeholders dealing with the bank. In this context, Algerian banks are committed to applying the banking accounting system in accordance with international standards, particularly IFRS 7, which pertains to the disclosure of financial instruments, and IAS 1, which relates to the presentation of financial statements. The study, through an analysis of the financial reports of the Banque Extérieure d’Algérie (BEA), revealed a lack of disclosed information, especially in the notes and disclosure section, with an absence of disclosure regarding hedge accounting and potential risks. This reflects a lack of full compliance with international standards' requirements.