نظرا للاختلاف القائم بين النظام الم

نظرا للاختلاف القائم بين النظام المحاسبي المالي الذي يسعى إلى تعزيز الشفافية والمصداقية في عرض القوائم المالية وقواعد النظام الجبائي الجزائري التي تسعى إلى تعظيم ايرادات الدولة ، سعت معايير المحاسبية الدولية وخاصة من خلال المعيار رقم 12 الى حل مشكلة الفروقات الناتجة بين كل من المحاسبة والجباية

Results (English) 1:

Given the existing between the financial accounting system of the difference, which seeks to enhance transparency and credibility in the presentation of the financial statements and the rules of fiscal Algerian seeking to maximize state revenues, it has sought international accounting standards, particularly through Standard No. 12 to solve the problem of differences arising between the accounting and collection

Results (English) 2:

Due to the difference between the financial accounting system which seeks to enhance transparency and credibility in the presentation of financial statements and the rules of the Algerian tax system that seek to maximize state revenues, international accounting standards, especially through standard 12, have sought to solve the problem of the resulting differences. Between both accounting and collection

Results (English) 3:

In view of the differences between the financial and accounting systems, the financial statements aimed at improving transparency and reliability and the Algerian tax system, the rules aimed at maximizing national income, seek International accounting standards, especially the twelfth standard, solve the differences between accounting and taxation.