أثر تطبيق المعيار الدولي للتقارير المالية

Abstract

This analysis examines the impact of implementing IFRS 7 on Popular Bank of Algeria's financial performance from 2016 to 2020. Utilizing financial statements, budgets, and key ratios, the study reveals increased transparency due to IFRS 7. This allows for better investor assessment, but necessitates considering potential changes to financial statement items like retained earnings and equity. Overall, IFRS 7 improves performance evaluation, but investor awareness of these adjustments remains crucial. Statements