المعالجة المحاسبية و الجبائية للضريبة المؤجلة : (دراسة حالة توضيحية)‎

الملخص EN

The purpose of this article is to highlight how the outcome is determined according to both the financial accounting system and the Algerian tax system, In addition to highlighting the most important concepts of de ferred tax This document also contains an explanatory case study in the form of an applied example in order to clarify the accounting and tax treatment of deferred taxes, The study concluded that the difference between the principles of the financial accounting system and the laws contained in the Algerian tax system results in permanent differences, as well as temporary differences that are considered the generator event of deferred tax require special accounting and tax treatment.