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The Thirteenth Iraqi Accounting Standard the special for accounting about income tax: field study for sample questionnaire from the standpoint of the financial lists arrangers, the auditors and tax administration. | ||
| Basra studies journal | ||
| Article 1, Volume 16, Issue 1994, 2013, Pages 117-159 PDF (0 K) | ||
| Author | ||
| Asst.Lect .Khadija Kazem Al-Tamimi | ||
| Abstract | ||
| This study aimed to show the extent of the commitment of companies to contribute to Iraq's application of the requirements of Accounting Standard Iraqi XIII Accounting for income tax, and determine if McCann companies adhere to international accounting standards, and local communities, including the standard in question is linked to efficient components of the work environment accounting of Iraq and its development, and of systems of accounting applied in the companies, and the laws governing the work of accounting, and preparers and users of financial statements and the issuer of accounting standards. As well as identify the most important challenges or difficulties that limit the use of the standard in question. To achieve the objectives of the study, and testing of hypotheses, design of questionnaire was distributed to a sample of an accounting of the number of companies operating in the province of Basra and Medkekayaa, as well as a number of auditors and assessors companies in the General Commission for Taxes in the province. Collected data were analyzed using the mediated resolution descriptive statistical methods, and analytical, and using statistical analysis package (SPSS). The results of the analysis, the companies contribute to Iraq has not committed to implement the requirements of the standard local XIII Accounting for income tax, and the work environment accounting in Iraq in its present state is suitable for the application of international accounting standards, or local, including the standard in question, and that there are difficulties limit the use of the standard in question. The study concluded to provide a set of proposals. | ||
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