تطبيق الضرائب المؤجلة في المؤسسة الجزائرية : دراسة حالة فرع "صيانة و خدمات السيارات" لمجمع سونلغاز

Abstract EN

All along this article, we have attempted to extract the effect of deferred taxes on the accounts of the company " Vehicle Maintenance and Services ", a branch of the SONELGAZ Complex, despite their limited application, starting from a census of temporary and permanent differences from the data in the tables of determining of the tax result during the period 2014 to 2018, we then detailed the sources of deferred taxes in this business by using the appendices provided by it, and finally we proposed and calculated a set of ratios to know the effect of deferred taxes on two of its financial statements: Balance sheet and income statement.