- All Journals
- Al-Qadisiyah University
- Basrah University
- Kirkuk University
- Mosul University
- The Iraqi Borad for Medical Specialization
- University of Anbar
- University of Technology
- Al Mustafa University
- Al-Zahraa University for Women
- Alnoor University
- Kunooz University
- Misan University
- Ninevah University
- Tikrit University
- University of Al-Hamdaniya
- University of Kerbala
The Important Differences between Accounting and Taxation Rules and Possibility to reduced it | ||
| Economic Sciences | ||
| Article 1, Volume 6, Issue 24, 2009, Pages 118-136 PDF (0 K) | ||
| Author | ||
| Abdul Khaliq Yasin Zayer | ||
| Abstract | ||
| Abstract The preparing of financial statement is not considered to be an objective in itself, but it is technique to attain the basic goal of accounting, which representing as to a join accounting information for users. The variant purposes of the different group which use the accounting lead to different rules, such as trading accounting rules, financial accounting rules and tax accounting rules. But this can be treated to show as a coherent sets used by international accounting standards such as (International Accounting Standards, Institute of financial accounting and reporting standards, General Accepted Accounting Principles). In the field of taxation some accepted principles clearly deviate from the concepts that used by the financial accounting and reporting purposes. This led for more differences between accounting rules (financial and trading) and tax accounting rules. The result of this deviate is getting financial profit. In addition tax laws often provide us to get non fiscal objectives, economic, political and social action, besides the of financial objective. This research discusses accounting standard No.12 which specific for accounting which issued by Deferred Taxes. And discusses how determining taxable income according to law No. 113 for 1982 in Iraq. In addition the researcher to determine looking for the relationship between tax and accounting through identifying the efficiency of generally accepted accounting taxation. Finally there will be conclusions, and suggestions or recommendations. | ||
|
Statistics Article View: 73 PDF Download: 40 |
||