أثر الإفصاح عن الضرائب المؤجلة وفق متطلبات IAS12 على جودة القوائم المالية للمؤسسات الاقتصادية الجزائرية : دراسة حالة الشركة الجزائرية مجمع سوناطراك

Abstract EN

Deferred taxes are among the developments brought about by the financial accounting system, which still pose several problems within the Algerian business environment, among which is the effect of the disclosure of deferred taxes on the quality of the financial statements of Algerian economic institutions, as this issue remains ambiguous for many professional practitioners as well as The tax administration being among the new developments that came to the financial accounting system, and this study aims to test the effect of the disclosure of deferred taxes by Algerian economic institutions on the quality of the financial statements, and to achieve that goal, the study relied on analyzing the financial statements of the Sonatrach Company for the year 2017-2018-2019, where it was concluded that the company The subject of study discloses the deferred taxes, and this disclosure affects the quality of the accounting information disclosed, which helps in making rational decisions on the part of all related parties