المعيار المحاسبي الدولي 12 والقاعدة المحاسبية 13 رؤية للتحول ((من التحاسب الضريبي الى المحاسبة الضريبية((

الملخص EN

Some specialists in the accounting field do not consider tax accounting as a branch of accounting, but as a process of accounting the taxes where the accounting profit, shown in the financial statements of the companies, is being converted to the taxable profit (tax loss) where the tax administration is settling its accounts.

This makes the tax treatment as a shift from just a philosophy of accounting thought to the tax thought when dealing with the accounting profit.

However, the International Accounting Standard 12 issued by the IAS and the accounting base 13 issued by the Accounting and Observing Standards Board in Iraq whereby accounting treatments occur in company records and the accounting profit, the tax liabilities (assets) , tax expense (tax income), and the current tax are shown in the financial statements.

All are done in accordance with the accounting thought which enhances the idea that the tax accounting is a branch of accounting and not just tax accounting according to the tax thought.