تقييم الممارسات المحاسبية للضرائب المؤجلة وفق النظام المحاسبي المالي دراسة ميدانية لعيينة من مهنيي المحاسبة بورقلة م

Résumé: Algeria sought to reform its accounting by bringing accounting practices closer to international practices by adopting the Financial Accounting System (SCF), which was largely inspired by the International Accounting Standards (IAS/IFRS). Among the most important of these accounting standards was International Accounting Standard No. 12, which dealt with the accounting for current and deferred income taxes. In this study, the accounting practices for deferred taxes were evaluated in the Algerian accounting environment. Through a descriptive and analytical study in the light of what was stated in the financial accounting system compared to the International Accounting Standard No. 12. It was accompanied by a field study of a sample of accounting professionals in Ouargla, Using the personal interview method. After answering the problem, a number of results were reached, according to the formulated hypotheses. Among the most important findings, the accounting system is relatively compatible with International Standard No. 12 and its ability to account for deferred taxes. With the conclusion that there are some weaknesses and shortcomings in the accounting practice compared to the provisions and rules of the financial accounting system.

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