دور محاسبة الأدوات المالية في تحسين جودة التقارير الماليةدراسة حالة مديرية التوزيع سونلغاز الجلفة

Abstract

This study aims to clarify the fundamental concepts of financial instruments and delve into their various characteristics and types, with a particular focus on how they are accounted for under international accounting standards, especially IAS 32, IFRS 7, and IFRS 9, and to compare this with the practices applied under the Algerian Financial Accounting System. The importance of the study lies in the need to develop accounting disclosure mechanisms within Algerian institutions and improve the quality of financial reporting in a way that enhances transparency, credibility, and supports decision-making processes. To achieve the study’s objectives, the descriptive and analytical approach was adopted in the theoretical part, along with a practical case study on the company Sonelgaz, supported by real accounting models to assess the impact of accounting treatment of financial instruments on the quality of financial reports. The study concluded that the Algerian Financial Accounting System does not provide a comprehensive and flexible treatment for financial instruments and suffers from a lack of alignment with international standards, which negatively affects the reliability of financial information. The results also showed that recognizing financial instruments at fair value and acknowledging their associated risks and benefits significantly contributes to improving financial disclosure and enhancing the quality of financial reporting. Among the key recommendations is the need to adapt the Algerian accounting system to the requirements of international standards, intensify training for accountants on the modern treatment of financial instruments, and encourage institutions to fully comply with financial disclosure to strengthen their credibility Keywords: Financial instruments, financial assets, financial liabilities, Financial Accounting System, international accounting standards, fair value, quality of financial reporting