دراسة تحليلية لطرائق المعالجة المحاسبية لتكاليف المسح و الاستكشاف في صناعة النفط لتحديد الوعاء الضريبي : دراسة تطبيقية في مديرية ضريبة دخل أربيل

الملخص EN

The nature of Petroleum Industry and its special characteristics is reflected directly on the accounting aspects related to cost measuring of Survey and Exploring operations and its discloser.

Therefore, the main problem of the research is how to treat the costs spent in the survey and exploring stage and how to classify them based on the nature of the expense, whether it is income (current) expense or capital expense, then how to distribute (allocate) them to productive areas only or non-productive areas or both areas.

Furthermore, how these treatments affect the results of the operation of the company which will necessarily affect the determination of income tax basis, taking in consideration that these treatments agree with accounting principles and standards issued by professional bodies or they are appropriate to the requirements of Unified Accounting System as required under the law which must be applied when preparing and submitting financial statements to the tax office.

After presenting accounting treatment methods of the survey and exploring costs and analysing the impact of these methods on the process of determining the tax basis, the researchers concluded that although the Successful Efforts Method is not included in the Unified Accounting System, this method is the most appropriate to determine the amount of tax basis, because the results of this method is closer to precision, furthermore, the treatment under this method is more consistent with generally accepted accounting basis and rules.