Deferred taxes between accounting and fiscal constraint

الملخص EN

This study aims to present the concept of deferred taxes, which are recorded every time there is a temporary contradiction between the accounting rules and the fiscal rules regarding the evaluation of assets, liabilities, expense and revenue.

Whereas, recording this asset affects the financial position of the company and its income; and this is what has been reached through studying the company examined by the research (OPGI), as it was pointed out to the various deficiencies recorded in recognizing this asset; and making the necessary adjustments, which gives another financial position (the adjustments touched the balance sheet and the income), thus, influence the decisions of financial information's users.