أثر استخدام معايير المحاسبة الدولي رقم 16-36 في التحاسب الضريبي على الشركات الأجنبية في البيئة العراقية

الملخص EN

This study aimed at the importance of adopting international accounting standards and their effect in the process of tax accounting by applying to a sample of foreign banks invested in the local environment in order to achieve many goals: 1- Defining the concept of tax in the local situation.2.

Determine the impact of international accounting standards affecting the tax.3- Determining the impact of adoption of international accounting standards in attracting foreign investments.