المعالجة المحاسبية و الجبائية لمجمع الشركات

Abstract

This study aims to clarify the accounting and tax treatment mechanisms for consolidating financial statements in corporate groups under the Financial Accounting System (SCF) and Algerian tax legislation, applied to the Industrial Cement Group of Algeria (GICA). The study revealed that the group strictly adheres to corporate regulatory steps and approved standards to consolidate and control its subsidiaries' accounts through a centralized electronic platform and "reconciliation statements" to eliminate intercompany balances. Additionally, the findings highlighted an institutional gap and time constraints in managing complex group tax treatments, necessitating the adoption of a customized internal chart of accounts to bridge this gap and ensure the reliability of consolidated financial reports.