Algèria: Entorn econòmic
Accounting structure includes: the balance sheet, the income statement, the cash-flow statement, the statement of change in shareholders' equity and an appendix.
Large companies have to pay provisional tax three times a year: 20 March, 20 June, 20 November.
Companies are no longer required to close their books by 31 December if that is not compatible with their activities according to the new accounting framework. This provision still has to be accepted by the tax authority.
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Actualitzacions: February 2025