The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a 'model'
| Autor: | حنان معلى, نبيل قطاف |
|---|---|
| Jazyk: | Arabic<br />English<br />French |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | مجلة الاجتهاد للدراسات القانونية والاقتصادية, Vol 11, Iss 02, Pp 856-879 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2335-1039 2437-0754 |
| DOI: | 10.36540/1914-011-002-035 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
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