أثر تطبیق الضرائب المؤجلة على جودة القوائم المالیة في الجزائر دراسة میدانیة " لعینة من المحاسبین في الجنوب الشرقي"

Abstract

This study aims to demonstrate the extent of the impact of the deferred taxes application on the financial statements of the Algerian economic entreprises, that, in order to analyze the extent of differences in the deferred taxes treatment according to international accounting standards , as well as the Algerian financial accounting system. and this is what has been put through investigate a group of accountants in the south-east Algeria , as well as the practical study through the Flash entreprise for services in Ouargla during the period of 2012 and 2013. the study concluded that the effect of deferred taxes on the financial statements, through the impact on the financial result of the entreprise, but we found also there is still a disparity between international accounting standards and Algerian financial accounting system in deferred tax treatment.