Accounting Treatment of Deferred Taxes According to the  Requirements of the Financial Accounting System (SCF) and  International Accounting Standard 12 (IAS 12): A Case Study of  AGRODIVE Company

Kholladi Abdelghani,Youcef Zidane ,Oualid  Zidane

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Published: Oct 25, 2024

Keywords:

Deferred taxes; IAS 12; income taxes; Financial Accounting System; tax burden.

Kholladi Abdelghani,Youcef Zidane ,Oualid Zidane

Abstract

Deferred taxes remain a highly debated topic among professionals and academics, particularly regarding the provisions of International Accounting Standard IAS 12 on income taxes and the Algerian Financial Accounting System (SCF). This study aims to clarify the accounting and tax treatment of deferred taxes by Algerian economic institutions and its impact on the institution’s results, financial position, and tax burden. This is explored through a case study of AGRODIV, a
public economic institution, demonstrating how the company handled deferred taxes for the years 2019/2020.

Issue

Vol. 61 No. 10 (2024)

Section

Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

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