أثر الإفصاح المحاسبي عن الضريبة المؤجلة في القوائم المالية للمؤسسة : دراسة حالة شركة توزيع الكهرباء و الغاز للوسط سونلغاز البليدة

الملخص EN

This study aims to search for the effect of accounting disclosure for deferred tax on the financial statements and the advantage it adds.

we presenting the concept of accounting disclosure and its importance for the beneficiaries of these statements, and concept of deferred tax and its types and its disclosure in the financial statements with the presentation of an applied study, by reviewing the financial statements of the institution under study and showing the impact of deferred taxes on these statements.

We concluded that the accounting disclosure of deferred tax in the financial statements gives them transparency, credibility and quality, and thus enables the users of these statements to make rational decisions.