دورية أكاديمية
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'
| العنوان: | 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' |
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| المؤلفون: | حنان معلى, نبيل قطاف |
| المصدر: | مجلة الاجتهاد للدراسات القانونية والاقتصادية, Vol 11, Iss 02, Pp 856-879 (2022) |
| بيانات النشر: | University of Tamanrasset, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Law LCC:Economic history and conditions |
| مصطلحات موضوعية: | finance lease contract, operating lease contract, lessee, lessor, financial accounting system, algerian tax legislation., Law, Economic history and conditions, HC10-1085 |
| الوصف: | 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. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Arabic English French |
| تدمد: | 2335-1039 2437-0754 |
| Relation: | https://alijtihed.univ-tam.dz/wp-content/uploads/2022/05/alijtihed-mag-033-art-035.pdf; https://doaj.org/toc/2335-1039; https://doaj.org/toc/2437-0754 |
| DOI: | 10.36540/1914-011-002-035 |
| URL الوصول: | https://doaj.org/article/2a2f41c455564982bd4e909a92392251 |
| رقم الأكسشن: | edsdoj.2a2f41c455564982bd4e909a92392251 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 23351039 24370754 |
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| DOI: | 10.36540/1914-011-002-035 |