{"id":93,"date":"2025-01-20T11:32:00","date_gmt":"2025-01-20T11:32:00","guid":{"rendered":"https:\/\/tethir-dz.smartampere.com\/?p=93"},"modified":"2025-12-16T09:51:39","modified_gmt":"2025-12-16T09:51:39","slug":"%d8%b9%d8%b1%d8%b6-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9ias-ifrs-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%aa%d8%b9%d9%84","status":"publish","type":"post","link":"https:\/\/tethir-dz.smartampere.com\/?p=93","title":{"rendered":"\u0639\u0631\u0636 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a"},"content":{"rendered":"\n<p class=\"has-text-align-left\"><strong>R\u00e9sum\u00e9 :<br><\/strong>La qualit\u00e9 de l&#8217;information financi\u00e8re est importante dans le domaine de la comptabilit\u00e9, en particulier pour les utilisateurs de cette information financi\u00e8re , car elle constitue la base de d\u00e9cisions \u00e9conomiques raisonnables et doit donc \u00eatre transparente et cr\u00e9dible et refl\u00e9ter la situation financi\u00e8re de l&#8217;entit\u00e9. Par cons\u00e9quent, le processus de publication comptable devrait \u00eatre trait\u00e9 avec un certain degr\u00e9 de maitrise et de soin, car il s\u2019agit du moyen de communiquer les informations financi\u00e8res, en utilisant des normes comptables internationales IAS \/ IFRS a cet effet, l\u2019\u00e9tude a donc port\u00e9 sur les normes comptables internationales IAS\/ IFRS relatives \u00e0 l\u2019information comptable afin d\u2019am\u00e9liorer la qualit\u00e9 de l\u2019information financi\u00e8re. <\/p>\n\n\n\n<p class=\"has-text-align-left\"><strong>Les mots cl\u00e9s<\/strong> : La qualit\u00e9 de l&#8217;information financi\u00e8re, publication comptable, les normes comptables internationales IAS\/ IFR<\/p>\n\n\n\n<p><a href=\"https:\/\/tethir-dz.smartampere.com\/wp-content\/uploads\/2025\/12\/\u0639\u0631\u0636-\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u062f\u0648\u0644\u064a\u0629-\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629-\u0628\u062a\u0639\u0632\u064a\u0632-\u062c\u0648\u062f\u0629-\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0645\u0646\u0634\u0648\u0631-\u0639\u0644\u0645\u064a-Halimi-Nabila.pdf\">\u0627\u0644\u0645\u0642\u0627\u0644 \u0643\u0627\u0645\u0644\u0627<\/a><\/p>\n\n\n\n<p class=\"has-text-align-right\"><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9sum\u00e9 :La qualit\u00e9 de l&#8217;information financi\u00e8re est importante dans le domaine de la comptabilit\u00e9, en particulier pour les utilisateurs de cette information financi\u00e8re , car elle constitue la base de d\u00e9cisions \u00e9conomiques raisonnables et doit donc \u00eatre transparente et cr\u00e9dible et refl\u00e9ter la situation financi\u00e8re de l&#8217;entit\u00e9. Par cons\u00e9quent, le processus de publication comptable devrait &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/tethir-dz.smartampere.com\/?p=93\" class=\"more-link\">Read the full post &rarr;<span class=\"screen-reader-text\">&#8220;\u0639\u0631\u0636 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&#8221;<\/span><\/a><\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,3],"tags":[],"class_list":["post-93","post","type-post","status-publish","format-standard","hentry","category-tethir","category----2"],"_links":{"self":[{"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/posts\/93","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=93"}],"version-history":[{"count":3,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/posts\/93\/revisions"}],"predecessor-version":[{"id":97,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=\/wp\/v2\/posts\/93\/revisions\/97"}],"wp:attachment":[{"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=93"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=93"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tethir-dz.smartampere.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=93"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}