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The possibility of the application of the international standard of 12 private income taxes in the Iraqi environment | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 16, 2018, Pages 158-184 | ||
| Abstract | ||
| Abctract The extent of the application of the international standard 12 your income taxes in the Iraqi environment Abstract The research aims to adapting and adjusting the base local accounting No. 13 for the income tax with international standards in light of the application of the unified accounting system , through the inclusion of deferred taxes that are calculated at Baghdad Soft Drinks - private joint stock company in the financial statements of the company, where the company is from economic units of the industry and listed on the Iraq Stock Exchange , where the company is ignoring the temporary differences arising from war damage , resulting in poor classification items of financial statements , and research found that in the case of what has been show such differences in the financial statements they Disclosure will provide the most benefit to users of financial statements , where it is to show the real financial position through the inclusion of assets or deferred tax liabilities. | ||
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