 The Impact of Composition of the Provision on the Accounting Result and the Fiscal Result: the Case of the National Corporation (Asmedal-Annaba)Yasmine Lalaibia ()
Management & Economics Research Journal, 2020, vol. 2, issue 1, 114-134 Abstract: The article aims to highlight the impact of the composition of the provisions on the accounting result and the fiscal result of the institution, considering the provision as a burden or a potential loss falling into the current or future accounting cycles, and to highlight the relationship between the accounting result and the fiscal result, especially with regard to the provision. The study was carried out at the level of the Corporation of Asmedal Annaba, and the descriptive analytical approach was used where it was reached that the process of deducting the provisions accountable is done when formed, but taxably is deducted from taxable profits according to conditions, as well as the fiscal result of the accounting result is determined after some the necessary amendments stipulated by the Algerian legislator in the laws in force which appears in fiscal bundle number nine. Keywords: Provision; Potential Loss; Fiscal Result; Accounting Result; Fiscal Calendar (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alv:journl:v:2:y:2020:i:1:p:114-134 Access Statistics for this article Management & Economics Research Journal is currently edited by Mohammed Benmoussa More articles in Management & Economics Research Journal from Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa Contact information at EDIRC. |
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