أثر فروقات الضرائب المؤجلة على القوائم المالية

الملخص EN

As a result of development, globalization and the openness of economic markets globally, the importance of disclosure in financial statements and preparing them on the basis of (fairness and transparency) in showing the items contained therein, and because these lists are not considered more.

From the beneficiary party (stakeholders), whether they are investors, lenders or government agencies, where they must be prepared in a more transparent manner and without bias for one party over the other, the study aims to identify the most important deferred tax differences that arise in economic units and measure the extent of their impact on the financial statements, and prove the hypothesis On the basis of "the impact of the time difference in recording financial transactions in generating deferred tax differences" through the use of deduction and analysis.

Research methodology, and a set of results were reached, most notably the importance of accounting disclosure and deferred tax differences must be recognized, in order to attract potential investors and the impact of deferred tax differences on the income statement through deferred and current tax as income or expense and included in the accounting profit.