3
@[/,lsdÂl æ és*\.ll gdUI el/4l g )#'lri,l efuANIg û"I=iaUl eNl& l&t, /-u ltrtla+tl dJhrldhlsJflJl 2ot8-2017 LMD ztuV g4iawl'i/u4,ll 'd9Srl[rlitVll,ÉJtr7" aW ' a';rll (O os; "ôy'LJl a,.JLiJl êf[À1" J_r'Vt ?rb-l ,(d:*." e,jd+Yt ui r*t-ltol "r-lt?rxti atÇYl) ç!l;r,Jt t6lljr,!l .rfJlli oL.-E{tfii -r Ôtf lnternational Federation Of Accountants r4,r*tr.elJ dJ.Jl .rLriYl : IFAC ,r \ lnternational Accounting Standards Board ra;3St 4#.,1Â.Jl ,.r*l*Jl oi"lâ4: IASB ,(drr., a,jdl+Yt ,i'*r-At ,i U.Ctarlli aiÇyt) 4 rASr rJ-rJt (.e-tJt-)lr*Jl d*KJt l,.*il -2 Presentation of Financial Statemenls leglJl dbofl .yo* : IFRSs J\ ç::âtJUYt -L1; Cr çt;\t y L;t -t-tj f -t : i.:S"" L.s+î â.,,.i dltÀ g:e yt*i dtâtlt rÿ q rASB a},ût lc-tJtj,"tU uJ+ ,s.fJt ,JJ.rlt_»4 ol**i:!lrî mns' ç -nç.§a. Ur ,irt'll É l ,rl q+-tât tlta.ill aK g ;[.t lt +-lt:.r.1-rll-»t p.. rla ail.tll é éâr.$l Lartl:7l U ,F,ti;.ltr)t ,Jr *,r*, ct lJ .r* q"r 4t r &.# -tîrt* :-r.t îe alL çl . é-h:.i',..rt^Ctrl*Yl Ce,r.i;.'Yt ti:".Jt* dû_î_r I aô)t.)trl* èl Jr€)l.Il çri :tr'iVL*V -*: ü: ,rU)l lf.àx ,3t otijrall, Jrrlt, ôIJLIb J""'yt, eÂ*U sÉu, ,r^t-, iLr"yt ,f Éls e::* t"6t.1t aE! cla-sl; "!c l,o:l.r! i dl .r*,!l-, iJul ilfll f.et é cr-. rur .;".r;u-lt iret*. o a^.r;u*lt # .r ,l-r. ,W ,>laaÀ12 a,.-riJl lr;Lilse tlLf,l a"âT-, aiUr .1ur-f-/rtrr,1 eJ[l Éb.Jl .Jr.:i .r* .LUJ! E#r!l ot+*t-r ùJUt ütl}f ù.y'Ut ç Au,aÀ, # .r :i ,i*At-t ü.r.tiJ{,i.y'[t cASBÇ[L;J|_, FASB Z.§.atlt4r,tél À,, ü^l+:.!:r c?;all sL.L.,[K Çtlr*,.t JJ l.";;l)lc,t**l +-ü . 4,t-tll ÊU! cefAl oLr,:.ilt Jÿr ü ar,tll + *C "n" ,rt zoflt otlfl dt aiti! e .:LL;lt ,t 6*: .!Ul Ébdl .:l-rc! ?,!r ,*1 & i-i) e rASBç5.g dr*Il a.Ul : aJlll a,3À.Jl erdt-ri eJlJt otà.ajt Vrt U, f '5i Verifiability dirrjt 4St! Comparabitity LJli.Jl 4*r1i Understandabilitiy Ê+iJl 4Jl+t§ -r Timeliness. i;-rLi.eJl,-.iilrll-e .@ -4 o 3

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Page 1: economie.univ-batna.dzeconomie.univ-batna.dz/images/corrytyp/h2.pdf · Created Date: 5/27/2018 10:29:44 AM

@[/,lsdÂl æ és*\.ll gdUI el/4l g )#'lri,l efuANIg û"I=iaUl eNl& l&t, /-u ltrtla+tldJhrldhlsJflJl 2ot8-2017 LMD ztuV g4iawl'i/u4,ll

'd9Srl[rlitVll,ÉJtr7" aW

' a';rll 1Ç

(O os; "ôy'LJl a,.JLiJl êf[À1" J_r'Vt ?rb-l,(d:*." e,jd+Yt ui r*t-ltol "r-lt?rxti

atÇYl) ç!l;r,Jt t6lljr,!l .rfJlli oL.-E{tfii -r

Ôtf lnternational Federation Of Accountants r4,r*tr.elJ dJ.Jl .rLriYl : IFAC

,r \ lnternational Accounting Standards Board ra;3St 4#.,1Â.Jl ,.r*l*Jl oi"lâ4: IASB

,(drr., a,jdl+Yt ,i'*r-At ,i U.Ctarlli aiÇyt) 4 rASr rJ-rJt (.e-tJt-)lr*Jl d*KJt l,.*il -2

Presentation of Financial Statemenls leglJl dbofl .yo* (û: IFRSs J\ ç::âtJUYt -L1; Cr çt;\t y L;t -t-tj f ;ï -t

: i.:S"" L.s+î â.,,.i dltÀ

g:e yt*i dtâtlt rÿ q rASB a},ût lc-tJtj,"tU uJ+ ,s.fJt ,JJ.rlt_»4 lÉol**i:!lrî mns' ç -nç.§a. Ur ,irt'll É l ,rl q+-tât tlta.ill aK g ;[.t lt +-lt:.r.1-rll-»t p..

rla ail.tll

é éâr.$l Lartl:7l U ,F,ti;.ltr)t ,Jr *,r*, ct lJ .r* q"r 4t r &.# -tîrt* :-r.t îe alL çl .

é-h:.i',..rt^Ctrl*Yl Ce,r.i;.'Yt ti:".Jt* dû_î_r I aô)t.)trl* èl Jr€)l.Il çri :tr'iVL*V -*: ü:,rU)l lf.àx ,3t otijrall, Jrrlt, ôIJLIb J""'yt, eÂ*U sÉu, ,r^t-, iLr"yt

,f Éls e::* t"6t.1t aE! cla-sl; "!c

l,o:l.r! i dl .r*,!l-, iJul ilfll f.et é cr-. rur .;".r;u-lt iret*. o

a^.r;u*lt # .r ,l-r. ,W ,>laaÀ12 a,.-riJl lr;Lilse tlLf,l a"âT-, aiUr .1ur-f-/rtrr,1 eJ[l Éb.Jl .Jr.:i .r*

.LUJ! E#r!l ot+*t-r ùJUt ütl}f ù.y'Ut ç Au,aÀ, # .r :i ,i*At-t ü.r.tiJ{,i.y'[tcASBÇ[L;J|_, FASB Z.§.atlt4r,tél À,, ü^l+:.!:r c?;all sL.L.,[K Çtlr*,.t JJ l.";;l)lc,t**l +-ü .

4,t-tll ÊU! cefAl oLr,:.ilt Jÿr ü ar,tll + *C "n" ,rt zoflt otlfl dt aiti! e .:LL;lt ,t 6*:

.!Ul Ébdl .:l-rc! ?,!r ,*1 & i-i) e rASBç5.g dr*Il a.Ul

: aJlll a,3À.Jl erdt-ri eJlJt otà.ajt Vrt U, f '5i

Verifiability dirrjt 4St! -ç Comparabitity LJli.Jl 4*r1i

Understandabilitiy Ê+iJl 4Jl+t§ -r Timeliness. i;-rLi.eJl,-.iilrll-e

.@

-4

o

3

Page 2: economie.univ-batna.dzeconomie.univ-batna.dz/images/corrytyp/h2.pdf · Created Date: 5/27/2018 10:29:44 AM

dvlæ fu[*/ll tdUl sr:rjll t y:rlrtll arlaüNlg &.t=iaUl "jri{IUÉ

tAiL /,,\l UUI$tEïdbl*oï 2018-2017

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Ut Ot -'Vr ,! é-#t U t$*; L-ulj,.LU st.rcy rAsC qL.dt çUtr,.L e L#tdl çf.fr ;.bLât up b

1(Cj ü-es) ?"tUlconceptualframework l,r-1rol,i"Jl 3i âJ,ajJl Jtlyl , vl*l

§I fu,l ùÉ t.j-rJl 6sj-atl ru)r t-*,> !j5 (or) ;;r-e

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sétl ._* -,yÉyt t# rÀ t, c(oz) ,§*jf+ dUrç J,*Àl f,tJt J-:At 6y.àl Juyl 69 Jur ,â_Bt çr-Err oT Jl g.b ,*rr, '.]_',-_,*,"',ytz-, )-î, g gur .9r.=r f*r Ot cll g:_tt _r>U;yt '+

: Vl*l 6\i'à 6't-\ \,bt & çÿ. e*i ,-rt Ç *!t ti^ eV + ci c;çaa; Çÿ- çAr ) 2oo4lzoo3 V -,'açLJl "u Jl G -t-n / scFJrv c(Going concern ;Liir a,-rç- |irbj)

§dur é-tlr ru,r ,i i'*t.7r.J a*i,., rASl rJ.r.Ir ,e-rJrrHr + JÈJr aôE lur u,ÉJr Jiri r,u _3

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Page 3: economie.univ-batna.dzeconomie.univ-batna.dz/images/corrytyp/h2.pdf · Created Date: 5/27/2018 10:29:44 AM

IUHI æ

Sttll&l*rl,a"ul tubll seul e filnr sfuüNI qüo@ar

'NIM rdiiL /.!r $l2018-2017 rirh^.l ..avlL,_l,vr t LMD zUV gAhAHIUolt'ugt[ü+Loï+t+" otw

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(a,.rul) âJ-:-Jl âr:.rll g,*l ;;al E-iÇ =,l':-*\(r_