أثر تفادي مشكلات القياس و الإفصاح عن الضرائب المؤجلة على جودة القوائم المالية : دراسة ميدانية

الملخص EN

This study aims to test the impact of avoiding measurement problems and the disclosure of deferred taxes on the quality of the financial statements.

To achieve this goal, a sample of the opinions of a group of academics and professionals who are related to the subject of the study was studied.

The quality of the financial statements and makes the disclosed accounting information have qualitative characteristics, and this is from the point of view of the sample under study, and the study concluded with recommendations, the most important of which is the necessity of developing guidelines by the accounting bodies organizing the accounting profession, on how to overcome all the problems raised in measuring deferred taxes and disclosing them, and providing alternatives And appropriate solutions