الريادة لاقتصاديات الأعمال
Volume 7, Numéro 1, Pages 172-184
2021-01-10

Accounting And Tax Obstacles That Accompanied The Application Of The Financial Accounting System An Analytical Study



Authors : Adjila Mohamed . Belouettar Tarek .

Abstract

This study aims to identify the most important accounting and tax obstacles that accompanied the application of the financial accounting system during 10 years of application in the Algerian accounting environment, which is characterized by several characteristics that do not fully correspond to what is stated in the financial accounting system, which is based on international practices for many accounting operations And taxation for economic enterprises.

Keywords

The Algerian financial accounting system ; accounting operations ; tax transactions ; economic institutions

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