أثر تطبيق المعيار المحاسبي الدولي رقم (8)‎ على ضرائب الدخل : بحث تطبيقي على عينة من الشركات العراقية

الملخص EN

This research focused on the tax effects and accompanying fairness and fairness under IAS 8 covering three aspects of accounting policies and accounting treatments as a result of the Company changing its accounting policy.

The second aspect focused on accounting treatments for change in estimates The third aspect focused on the accounting errors that occurred in previous periods and how to address them.

Based on this standard, the tax effects incurred by the company in accordance with International Accounting Standard No.

12, Which focuses on the income taxes imposed on companies.

The researcher reached a number of conclusions, the most important of which is that IAS 8 and 12 complement each other in practice because any tax effects arising from the application of IFRS 8 require processing according to The application of IAS 8 has a direct impact on income tax and may result in a reduction or increase in the amount of the tax, particularly when a change in accounting policy or methods and estimates is made.

For differences between accounting profit and profit Ribe under the International Accounting Standard No.

(12) that occur as a result of the adoption of the company's application of the International Accounting Standard No.

(8)As for the recommendations recommended by the researcher, there were a number of recommendations, the most important of which is the request of the Accounting and Control Standards Board responsible for the development of standards in Iraq work on conducting studies, research and workshops to identify the most important weaknesses and strength in the rules applied in Iraq in general, (13) In order for the transition to be applied to the International Accounting Standards, the researcher also necessarily recommends limiting the freedom of companies to choose methods of estimation, evaluation and accounting policies so as to gradually move to the consolidation of accounting work This is done in an integrated manner in the application of international accounting standards as well as raising awareness among companies and tax administration to ensure the importance of applying international accounting standards, including IAS 8 and 12, with emphasis on benefiting from the scientifically and practically developed staff, Develop accounting procedures for differences and differences between tax legislation and accounting standards.