المعالجة المحاسبية والجبائية لعمليات إعادة تقييم التثبيتات

Abstract EN

This study aims to clarify a methodology for re-evaluating the fixations in economic institutions, by highlighting the foundations and rules for applying this method, trying to delve into the problematic of accounting treatment of re-evaluation operations according to the rules of the financial accounting system on the one hand, and to clarify the fiscal side to address the re-evaluation surplus and how to account for the resulting deferred taxes On the other hand, a general study of the technology of deferred taxes and time differences for re-evaluation operations in Algeria was discussed, and the most important accounting records related to them were given