دور المحاسبة عن الضرائب المؤجلة في تحسين جودة الأرباح المحاسبية: دراسة حالة على شركة بغداد للمشروبات الغازية مساهمة خاصة للمدة من (2015-2017)‎

الملخص EN

The research aims to study the role of accounting for deferred taxes in improving the quality of accounting profits by reducing shadowing in the financial statements and reaching the value of the real profits by preparing the company's financial statements and the role that these taxes play in avoiding the differences between accounting income and tax income and showing their impact on financial periods coming.

The Baghdad Company for Soft Drinks was selected: a special contribution, the subject of the research, and for the period (2015-2017).

The descriptive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the analytical method in analyzing the company's financial statements in the practical aspect and using the continuity scale Accounting profits to measure the quality of profits, as the value of the linear correlation coefficient indicates(-0.75) between deferred taxes and the quality of accounting profits and came with an inverse relationship at a high level.

Fiscal years, and that ignoring the recognition of deferred tax assets and liabilities is in conflict with these two principles on the grounds that the revenues of each period must be offset by its tax burden regardless of the period in which the payment is made.

Accordingly, the researcher recommends the necessity of adopting International Accounting Standard No.

(12) as a framework for accounting for income taxes, as the differences that arise between accounting income and tax income are recognized in order to achieve the principle of independence of fiscal years and the principle of expenditure realization.