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DIFFERENCES IN INCOME TAXES BETWEEN THE FINANCIAL ACCOUNTING SYSTEM AND THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): A CASE STUDY OF THE NATIONAL COMPANY FOR STEEL PIPES – ALTUMEI UNIT

Article scientifique 2025 Anglais

Résumé

This study aims to address the differences in income taxes in Algeria from a fiscal perspective on the basis of the Law on Direct Taxes and Related Duties and an accounting perspective through the Financial Accounting System and the International Financial Reporting Standards (IFRS). It seeks to assess the extent to which Algeria has adopted IFRS 12 by comparing the treatment of income taxes under the Financial Accounting System and the International Accounting Standard (IAS) 12. The research relies on both analytical and comparative methodologies in its theoretical framework. The findings indicate a degree of alignment between the Financial Accounting System and IAS 12 in treating income taxes. An applied case study was also conducted to contextualise the theoretical framework.

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Fadila, B. (2025). DIFFERENCES IN INCOME TAXES BETWEEN THE FINANCIAL ACCOUNTING SYSTEM AND THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): A CASE STUDY OF THE NATIONAL COMPANY FOR STEEL PIPES – ALTUMEI UNIT. https://doi.org/10.31435/ijite.2(50).2025.3316

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Auteur(s)

Belkacemi Fadila

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