Convergence between Accounting according to SCF and Taxation (Amortization and Impairment): Case of the Laghouat Maintenance Department

Abstract

To allow the company to meet the requirements of the SCF and those relating to taxation, it is necessary to study the questions having an impact on the fiscal resources of the state, because the objective is to achieve a transition from an accounting result to a tax result optimizing these two requirements. In this talk, he refers to some concrete cases of convergence problems between the SCF and the requirements of the Algerian tax system in place, namely: - Depreciation and impairment, and change in accounting methods. It should be noted that the current tax system retains depreciation techniques (linear, declining balance, production units) on the general basis of historical cost, while the SCF takes into account the techniques cited above while incorporating the concepts of loss. in value, economic depreciation and present value and useful life…., The direct consequences on the tax result can be significant, because the tax requirements respond to the concern to maximize the fiscal resources resulting from the tax on profits, whereas the accounting reference system favors the purely economic approach. To align with the new accounting system, the tax authorities must favor simplicity, and favor neutrality solutions and finally avoid as much as possible disconnecting taxation from accounting. Even the Algerian accounting standard setter must take into account the objective of achieving a system that facilitates the articulation or convergence between the needs of accounting and those of taxation.