المعالجة المحاسبية للضرائب على الدخل وفق النظام المحاسبي المالي و المعيار المحاسبي الدولي رقم (12)‎ : دراسة حالة بمقاطعة التسويق نفطال بسكرة

الملخص EN

This study aims to highlight how the accounting treatment of income taxes is carried out in accordance with the financial accounting system and the International Accounting Standard No.

(12).

In order to embody the issue on the ground, we conducted a field study on the marketing boycott of Naftal Biskra in order to achieve the objectives of the study.

The most prominent results of the study are that the financial accounting system Treat income taxes according to International Accounting Standard No.

(12), but in a partial and simplified manner.