فارق إعادة تقييم التثبيتات بين المعالجة الجبائية و المعالجة المحاسبية وفق النظام المحاسبي المالي Scf

الملخص EN

In this study we aim at finding the extent of compatibility between the accounting treatment and the tax treatment for the re-evaluation difference when re-measuring the fixation by the fair value according to the Financial Accounting System.

Besides, we project the theoretical study to reality through an applied case study for an institution at the Tax Directorate level.

At the end of this study we concluded that there are difficulties and impediments to measuring fair value in the Algerian accounting environment.

We also found out that there are some effects of tax rules on accounting rules when revaluation and calculating depreciation.

Also, we noticed the adoption of tax legislation on the historical cost as a basis for measurement, and institutions forcing to comply with tax rules to avoid fines.