الفروقات المؤقتة و محاسبة الضريبة المؤجلة في الشركات الفردية وفق النظام المحاسبي المالي

الملخص EN

This study aims to put the accounting problem, "deferred taxes" in individual institutions, resulting from temporary differences between accounting profit and tax profit, which is a new concept brought him financial accounting system.

Through the definition of deferred tax and the various ways provable and measurable accounting as provided by financial accounting system, as well as to the accounting treatment for most cases the problem in individual companies.

To reach the latter that the financial accounting system allows the possibility of addressing the temporary differences between him and the Algerian tax system, and gives a clear picture of the accounting treatment for deferred tax.