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The article aims to highlight the impact of the composition of the provisions on the accounting result and the fiscal result of the institution, considering the provision as a burden or a potential loss falling into the current or future accounting cycles, and to highlight the relationship between the accounting result and the fiscal result, especially with regard to the provision.

The study was carried out at the level of the Corporation of Asmedal Annaba, and the descriptive analytical approach was used where it was reached that the process of deducting the provisions accountable is done when formed, but taxally is deducted from taxable profits according to conditions, as well as the fiscal result of the accounting result is determined after some the necessary amendments stipulated by the Algerian legislator in the laws in force which appears in fiscal bundle number nine.

JEL Classification: G32, O23.



Provision Potential loss Fiscal result Accounting result Fiscal calendar

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