تأثير الإفصاح المحاسبي عن إيرادات المقاولات السنوية الخاضعة للتحاسب الضريبي وفقا للمعيار الدولي"Ifrs15" : بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات

الملخص EN

The objective of the research is to demonstrate the impact of the application of accounting disclosure in accordance with (IFRS15) on the total annual tax revenues generated by construction companies, In order to achieve this objective, the researcher used the analytical method by adopting financial reports and official books to show the revenues that were supposed to be disclosed according to the international standard (15) and comparing them with the revenues disclosed according to the current method (The reality of situation), To determine and quantify the annual and total annual tax differences, The researcher concluded that the adoption of disclosure according to the international standard (15) when taxing with contracting companies ensures the sustainability of tax revenues of the State Treasury annually and more reliably, and the reflection will be positive on the process of tax accounting for the parties, Accordingly, the requirements for the disclosure of construction contracts should be adopted in accordance with International Financial Reporting Standard 15 when conducting the tax accounting for construction companies.