المجلد 6، العدد 2، ديسمبر 2023

غلاف العدد

مقالات العدد

استخدام ادوات التنقيب عن البيانات في قياس مؤشرات الربحية لبنك الامارات الاسلامي خلال الفترة 2010 – 2020

بوهرين فتيحة

ص.ص. 1-10

الملخص: هدفت الدراسة لتحليل مؤشرات الربحية لبنك الإمارات الإسلامي خلال الفترة 2010-2020 باستخدام أدوات التنقيب عن البيانات، المتمثلة في البرامج الإحصائية. من أجل الوصول إلى الهدف من الدراسة، تم استخدم المنهج الوصفي التحليلي، المنهج الإحصائي، ومنهج دراسة حالة. ولقد توصلت الدراسة إلى عدة نتائج، نذكر منها عدم استقرار مؤشرات الربحية للبنك محل الدراسة خلال الفترة 2010-2020، وهذا راجع إلى التقلبات الاقتصادية التي شهدتها جميع البنوك الإماراتية بسبب تأثير كل من الأزمة المالية العالمية لسنة 2008 وتأثير فيروس كوفيد-19.
الكلمات المفتاحية: أدوات؛ التنقيب عن البيانات؛ بنك إسلامي؛ الربحية

The relationship between Extended Business Reporting Language (XBRL) and electronic accounting disclosure

Labreche Ghania / Amara Meriem

p.p. 11-30

Abstract: This study aims to shed light on the relationship between Extensible Business Reporting Language (XBRL), electronic accounting disclosure in the field of accounting and finance. The latter, which caused a global uproar in the consolidation of the financial statements presented, of the electronic accounting disclosure process requires the existence of specialized programs to display financial and accounting statements effectively and systematically on the Internet. The success of the electronic accounting disclosure process requires the presence of factors such as specialized programs and simple language, and this is what we have noticed in the Extended Business Reporting Language (XBRL), where it’s role lies in simplifying and standardizing financial statements. The Extensible Business Reporting Language (XBRL) is a standard tool that facilitates the process of exchanging financial information between applications and systems, and helps in transforming then into a form that can be displayed on the internet. The study concluded that there is a relationship between extensible Business Reporting Language (XBRL) and electronic disclosure, both of which are essential in organizations’ communication with investors and the public. (XBRL) ensures clarity and accuracy of information in electronic disclosures and facilitates understanding of financial concepts. It also ensures linguistic and cultural compatibility, reducing confusion and misunderstandings in interactions between stakeholders. The descriptive approach and analysis were used to identify and define the most important concepts, and finally the conclusion was drawn that links the relationship between electronic accounting disclosure and Extensible Business Reporting Language (XBRL). In the end, meeting points were reached between them
Keywords: Extensible Business Reporting Language (XBRL), Electronic Accounting Disclosure, Financial Reporting

The impact of international accounting standards IAS_IFRS on insurance sector accounting Case study of the National Social Insurance Fund for Wage Workers (CNAS), Tissemsilt Agency

Mebtouche Elaldja

p.p. 31-46

Abstract: This study aims to analyze the insurance sector and international accounting standards. The latter is considered one of the most vital sectors through the main role played by insurance companies in the economic system in general and in reducing risks and compensating those affected in particular. This leads to the development and stability of insurance activity in the public sectors. And as such, Algeria was keen in the field of the insurance sector to apply international accounting standards and professional practices. This study included a comprehensive overview of insurance and insurance companies, then we focused on the accounting aspect by highlighting international accounting standards in terms of the concept and accounting treatments that take place at the level of insurance companies. The field study covered the National Social Security Fund for wage-earners in the state of Tissemsilt, and we reached through the study Most of the company’s income comes from insurance premiums, which is its main activity
Keywords: insurance; insurance sector; accounting standards; accounting treatments

National and International Effort in Developing Audit Profession

Zaouali Amina

p.p. 47-58

Abstract: The research aims to identify the most important local and international efforts that contribute to the promotion and development of the auditing profession, by focusing on the most important international organizations related to the profession; The most important of them are The American Institute of Certified Public Accountants (AICPA), and The International Federation of Accountants (IFAC), which have led recognized efforts to harmonize professional practices; In addition, they provide guidance and work tools for the auditors that will help them in accomplishing their tasks with necessary efficiency and quality, despite the difference in work environment from one country to another. At the local level, we highlight the efforts of National Council of Accountancy (NCA) to promote the auditing profession in Algeria, which developed a set of professional standards in the service of the external auditor as a reliable and integrated professional reference, in order to keeping up with international changes and developments that have occurred in the audit profession
Keywords: Audit profession, Code of Ethics, Auditing Standards, AICPA, IFAC, NCA

Accounting Conservatism in International Accounting Practices

Benaziza Khadidja / Lekhchine Abir

p.p. 59-74

Abstract: The phenomenon of accounting conservatism when preparing financial statements has become widespread, as it is the cornerstone of accounting practices, therefore, this study aimed to identify the reality of accounting conservatism in international accounting practices. In order to achieve this, the study was divided into four elements, first identifying accounting conservatism and its importance, then addressing the practice of accounting conservatism policy under international financial reporting standards, the financial accounting system, and after the issuance of the Sarbanes-Oxley Act, relying on various sources of books, magazines and previous Arab and foreign studies to take note of various aspects of the subject. The study concluded that accounting conservatism plays an important role in reducing information asymmetry, as it is one of the qualitative characteristics of accounting information, and the need for it has increased with the emergence of agency theory, after the series of collapses witnessed by major international companies. Despite criticism by leading accounting bodies, and its abandonment in the conceptual framework of the 2010 financial report, most accounting standards and legislation stipulate the necessity of practice accounting conservatism, by adopting a less pessimistic view under conditions of doubt and uncertainty
Keywords: Accounting conservatism ; International Financial Reporting Standards ; Sarbanes-Oxley Act ; Financial Accounting System

A Comparative Study Between Solvency II and the Solvency System of Insurance Companies in Algeria

Boudraa Mohamed Rafik Antar / Krache Houssem

p.p. 75-91

Abstract: The aim of this study is to determine whether there is a difference between Solvency II and the solvency system of insurance companies in Algeria. We came to the conclusion from our study that the two solvency systems under examination varied in a number of ways. Three main pillars support the European Union’s solvency II system for insurance companies: Quantitative requirements, qualitative requirements and disclosure and transparency requirements. However, the Algerian solvency system prioritizes the quantitative requirements (Minimum Capital Requirement, Solvency Capital Requirement, Investment…etc.) over other factors. Keywords: Insurance companies; Solvency II; Algerian solvency system; Minimum Capital Requirement; Solvency Capital Requirement
Keywords: Insurance companies ; Solvency II ; Algerian solvency system ; Minimum Capital Requirement ; Solvency Capital Requirement