اشكالية الإختلاف و التوافق في معالجة ضرائب الدخل المؤجلة بين النظام المحاسبي المالي و المعايير المحاسبية الدولية

الملخص EN

This paper examines the determinants that the problematic of difference and harmonization in the treatment of deferred income tax between the Algerian financial accounting system and international accounting standards.

The purpose of this study was to gain a better understanding about impact of IAS12 income taxes on Algerian companies.

In this study there are many key findings provide supporting evidence the hypothesis of this paper, Although we think the limitations has enhanced on understanding of the relationship between IAS/IFRS and Algerian financial accounting system such as income taxes.

Finally, we obtained after examined the problem of this study, the number of results and make recommendation