محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق و أثرها على تحديد و عاء الضريبة على الدخل
Joint Authors
الناغي، السيد محمود
أصغر، فرزدق علي
Source
المجلة المصرية للدراسات التجارية
Issue
Vol. 45, Issue 2 (30 Jun. 2021), pp.1-22, 22 p.
Publisher
Mansoura University Faculty of Commerce
Publication Date
2021-06-30
Country of Publication
Egypt
No. of Pages
22
Main Subjects
Topics
- Researchers
- Activities
- National accounting
- Financial statements
- International finance
- Income tax
- Statistics
- International standards
- Economic institutions
- Commercial banks
- Reputation
- Economic activities
- International accounting standard
- International accounting
Abstract AR
This study aimed to
Abstract EN
determine the extent of the application of international financial reporting standards in raising the credibility of the financial statements of economic institutions and raising the level of transparency in disclosure, and to achieve this, a proposed model for the study was designed to be used as a guide to test the relationship between the study variables.
The descriptive approach based on data collection was used, and a filled-in survey list was designed with the knowledge of the surveyor, concerned with identifying and selecting a number of Iraqi companies working in different economic fields as the study community on the basis of their enjoyment of a good reputation in the economic fields in which they operate in Iraq in general, and Baghdad in particular.
Also, these companies have a degree of interest in applying international accounting standards in their books, and the researcher took into account the diversity in economic activity when choosing the sample.
To analyze the primary data of the study, the SPSS statistical program was used to enter the primary data, where the researcher collected the questionnaire forms, which numbered (160) forms, and (25) forms were rejected for reasons including not completing the form or the respondent writing something that violates the ethical rules of the profession Thus, it is not suitable for statistical analysis, and accordingly, the final and correct number of the form is (135) forms with a percentage of 84.4% of the total percentage of the forms, which is an excellent percentage for establishing statistical analysis from managers of companies and commercial banks, as well as department managers and account managers.
American Psychological Association (APA)
الناغي، السيد محمود وأصغر، فرزدق علي. 2021. محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق و أثرها على تحديد و عاء الضريبة على الدخل. المجلة المصرية للدراسات التجارية،مج. 45، ع. 2، ص ص. 1-22.
https://search.emarefa.net/detail/BIM-1357680
Modern Language Association (MLA)
الناغي، السيد محمود وأصغر، فرزدق علي. محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق و أثرها على تحديد و عاء الضريبة على الدخل. المجلة المصرية للدراسات التجارية مج. 45، ع. 2 (2021)، ص ص. 1-22.
https://search.emarefa.net/detail/BIM-1357680
American Medical Association (AMA)
الناغي، السيد محمود وأصغر، فرزدق علي. محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق و أثرها على تحديد و عاء الضريبة على الدخل. المجلة المصرية للدراسات التجارية. 2021. مج. 45، ع. 2، ص ص. 1-22.
https://search.emarefa.net/detail/BIM-1357680
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1357680