Revue algérienne d'économie et gestion
Volume 19, Numéro 2, Pages 391-405
2025-12-12
Accounting And Tax Treatment Of Long-term Contracts: Study Of Outstanding Inventories Of Construction Work Using The Completion Method
Authors : Mehdaoui Mohamed El Amine . Hammadi Malika .
Abstract
This study examines the impact of long-term contract accounting methods in the construction sector, in particular the completion method. It analyzes the tax and accounting impact of work-in-progress inventories, focusing on an Algerian company, EURL BB Promotion. The study shows the importance of rigorous monitoring from completion onwards to ensure optimum accounting and tax management. And revealed that one of the organization's strategies is to follow a completion method to control financial charges and cash flow, particularly on the tax side and especially on the property development side, due to the lack of precise knowledge of the real cost of the project. In addition, balance the tax return at the start of the project to cover all expenses at the end of the project.
Keywords
Completion method, Long-term contract, Building work, Tax works, IFRS 15.
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