دور المحاسبة عن الضرائب المؤجلة في تحسين جودة الأرباح المحاسبية: دراسة حالة على شركة بغداد للمشروبات الغازية مساهمة خاصة للمدة من (2015-2017)
Other Title(s)
The role of accounting for deferred taxes in improving the quality of accounting profits a case study on the Baghdad soft drinks company: a private joint stock company, for the period from 2015-2017
Author
Source
مجلة اقتصاديات الاعمال للبحوث التطبيقية
Issue
Vol. 3, Issue 1 (31 Dec. 2022), pp.123-142, 20 p.
Publisher
University in Fallujah College of Administration and Economics
Publication Date
2022-12-31
Country of Publication
Iraq
No. of Pages
20
Main Subjects
Topics
- Researchers
- National accounting
- Financial statements
- Income tax
- Case studies
- Soft drinks
- International accounting standard
- International accounting
- Analytical approach
Abstract 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.
American Psychological Association (APA)
ماجد غازي حسن. 2022. دور المحاسبة عن الضرائب المؤجلة في تحسين جودة الأرباح المحاسبية: دراسة حالة على شركة بغداد للمشروبات الغازية مساهمة خاصة للمدة من (2015-2017). مجلة اقتصاديات الاعمال للبحوث التطبيقية،مج. 3، ع. 1، ص ص. 123-142.
https://search.emarefa.net/detail/BIM-1407895
Modern Language Association (MLA)
ماجد غازي حسن. دور المحاسبة عن الضرائب المؤجلة في تحسين جودة الأرباح المحاسبية: دراسة حالة على شركة بغداد للمشروبات الغازية مساهمة خاصة للمدة من (2015-2017). مجلة اقتصاديات الاعمال للبحوث التطبيقية مج. 3، ع. 1 (2022)، ص ص. 123-142.
https://search.emarefa.net/detail/BIM-1407895
American Medical Association (AMA)
ماجد غازي حسن. دور المحاسبة عن الضرائب المؤجلة في تحسين جودة الأرباح المحاسبية: دراسة حالة على شركة بغداد للمشروبات الغازية مساهمة خاصة للمدة من (2015-2017). مجلة اقتصاديات الاعمال للبحوث التطبيقية. 2022. مج. 3، ع. 1، ص ص. 123-142.
https://search.emarefa.net/detail/BIM-1407895
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1407895