معالجة التثبيتات العينية بين الاستجابة للنظام المحاسبي المالي أو الخضوع للنظام الجبائي

الملخص EN

The aim of this study is to identify the accounting and fiscal treatment of tangible assets, and to explain the differences between them.

This study concluded that the most important difference between the accounting and tax treatment of tangible assets lies in amortization and revaluation moreover, the finance lease achieves the tax benefits to the lessor.