عقد الإيجار بين النظام المحاسبي المالي والتشريع الجبائي الجزائري:, عقد بيسكو فروي وبنك سوسيتي جنرال الجزائر نموذجا
Year: 2022
Type: article
Abstract: This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between the financial accounting system and the Algerian tax legislation. The reached conclusion is that the basis of the accounting treatment of the financial lease contract is the principle of the precedence of the economic reality over the legal form of the contract, while we find that the Algerian tax legislation depends mainly on the treatment of the financial lease on the legal form of the contract without taking the economic reality into account , which made the difference between Accounting and tax treatment of the financial lease contract in Algeria.
Authors: حنان معلى, نبيل قطاف
Language: Arabic
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4285297026