أثر تطبيق معيار المحاسبة الدولي 12 على ضريبة دخل الشركات في ظل قانون ضريبة الدخل العراقي

الملخص EN

The purpose of this study is to describe the accounting treatments and their differences with the tax procedures and how to address them through the treatment of IAS 12 and to indicate the impact of these differences on the identification and disclosure of corporate income tax, In order to achieve the objective of the study, use of a questionnaire the target was the category of accountants and internal auditors in the industrial companies and the category of accountants legal as well as the staff of the General Authority for Taxation has been tested hypotheses study using statistical analyzes , In the light of the theoretical and practical study, a number of conclusions were reached concerning the subject of the research and the selected sample, including : There is no application of the requirements of International Accounting Standards, including IAS 12, by private equity companies ,The application of IAS 12 on income taxes has a significant effect on the change in tax revenue and The presentation method under the current consolidated accounting system does not include disclosure of tax assets and liabilities, which affects the fairness of disclosure in the financial statements.