آليات تكييف المعالجة المحاسبية و الجبائية في الجزائر مع متطلبات المعيار المحاسبي الدولي لضرائب الدخل IAS 12 : دراسة حالة الضرائب المؤجلة و إعادة تقييم التثبيتات

الملخص EN

The significant differences between accounting and taxation still represents an interesting area of research.

that effect the financial situation of companies as well as a public treasury.

This study aims to highlight the treatment of Asset re-evatuation and deferred taxes as main aspects to reduce gaps between accounting and taxation.

Also, the study explores the reasons behind the significant differences between accounting and taxation, and attempt to propose some applicable approaches and solutions to reduce gaps between accounting and taxation.