واقع المحاسبة عن التثبيتات المادية في الجزائر بين الاستجابة للنظام المحاسبي المالي أو الخضوع للنظام الجبائي : دراسة حالة شركة Irragris و Eurl Confection

Abstract EN

The aim of this study is to determine the extent of the response to the financial accounting system in light of the difference existing with the tax system and to detect the degree and effect of the difference between the two systems in the field of accounting for Fixed tangible assets, This was done by conducting a comparative study between the legal texts governing each system, In order to take into account the aspects of the subject, a case study was conducted at the level of (IRRAGRIS) and (EURL CONFECTION), The main results of the study were that there was a response to the principles and requirements of the financial accounting system in the two companies under study, The study also showed that the effect of the difference between the two systems is either temporary differences can be deductible and Reintegration, either permanent differences arise and disappear in the same year, which does not extend to the coming years.