محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق و أثرها على تحديد و عاء الضريبة على الدخل

الملخص EN

determine the extent of the application of international financial reporting standards in raising the credibility of the financial statements of economic institutions and raising the level of transparency in disclosure, and to achieve this, a proposed model for the study was designed to be used as a guide to test the relationship between the study variables.

The descriptive approach based on data collection was used, and a filled-in survey list was designed with the knowledge of the surveyor, concerned with identifying and selecting a number of Iraqi companies working in different economic fields as the study community on the basis of their enjoyment of a good reputation in the economic fields in which they operate in Iraq in general, and Baghdad in particular.

Also, these companies have a degree of interest in applying international accounting standards in their books, and the researcher took into account the diversity in economic activity when choosing the sample.

To analyze the primary data of the study, the SPSS statistical program was used to enter the primary data, where the researcher collected the questionnaire forms, which numbered (160) forms, and (25) forms were rejected for reasons including not completing the form or the respondent writing something that violates the ethical rules of the profession Thus, it is not suitable for statistical analysis, and accordingly, the final and correct number of the form is (135) forms with a percentage of 84.4% of the total percentage of the forms, which is an excellent percentage for establishing statistical analysis from managers of companies and commercial banks, as well as department managers and account managers.