أثر عدم تبني معيار المحاسبة الدولي 12 ضرائب الدخل على القوائم المالية (دراسة اختبارية لمصرف الشرق الاوسط العراقي للاستثمار) The Impact of Un adopting IAS Income Tax (12) on the Financial Statements Experimental study of Iraqi Middle East Investment Bank

العجيلي, عمر تركي هزاع (2013) أثر عدم تبني معيار المحاسبة الدولي 12 ضرائب الدخل على القوائم المالية (دراسة اختبارية لمصرف الشرق الاوسط العراقي للاستثمار) The Impact of Un adopting IAS Income Tax (12) on the Financial Statements Experimental study of Iraqi Middle East Investment Bank. Masters thesis, جامعة الشرق الاوسط.

Text 586b8ac1761f9_1.pdf Download (895kB)

Abstract

This study aimed to identify the impact of un adopting of IAS (12) “Income tax” on the financial statements of Iraqi Middle East Investment Bank . This study is one of the case studies based on the qualitative approach . In order to test the hypotheses have adopted, researcher study Iraqi Middle East Investment Bank for the period ended 2011, which prepared depended on Iraqi national accounting standards and accounting Iraqi base No. 13 “ Accounting on Income Tax”, then compared it with the financial statements of the bank prepared according IAS (12). The Iraqi Middle East Investment Bank financial statements at the period ended in 31/12/2011 shown set of differences between accounting profit and taxable profit which influence on that period only. The financial position of the bank at the same period did not include any temporary differences, which affect on the fair presentation . As the result the study recommended to adopt IAS (12) as a framework for accounting for income tax , and recognized differences arise between taxable and accounting profit in order to achieve accrued basis and matching principle which lead to fair presentation for firm`s financial statements .

Actions (login required)

View Item