عقد الإيجار بين النظام المحاسبي المالي و التشريع الجبائي الجزائري : عقد بيسكو فروي و بنك سوسيتي جنرال الجزائر نموذجا

Abstract EN

This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between the financial accounting system and the Algerian tax legislation.

The reached conclusion is that the basis of the accounting treatment of the financial lease contract is the principle of the precedence of the economic reality over the legal form of the contract, while we find that the Algerian tax legislation depends mainly on the treatment of the financial lease on the legal form of the contract without taking the economic reality into account, which made the difference between Accounting and tax treatment of the financial lease contract in Algeria.