THE ROLE OF THE CHIEF FINANCIAL OFFICER IN EXPLAINING THE DIFFERENCE BETWEEN THE APPLICATION OF ACCOUNTING STANDARD12 AND THE IRAQI LAW OF AL-ZARIFI TO ACHIEVE JUSTICE

Aizdihar Jasim Muhamad; Aqdas Hussain AL-Naser; Hawraa Falyyih Hasan

THE ROLE OF THE CHIEF FINANCIAL OFFICER IN EXPLAINING THE DIFFERENCE BETWEEN THE APPLICATION OF ACCOUNTING STANDARD12 AND THE IRAQI LAW OF AL-ZARIFI TO ACHIEVE JUSTICE

Authors

Aizdihar Jasim Muhamad Babylon University, Faculty of Management and Economics, Department of Accounting, Iraq
Aqdas Hussain AL-Naser Babylon University, Faculty of Management and Economics, Department of Accounting, Iraq
Hawraa Falyyih Hasan AL-Mustaqbal University College, Iraq

Keywords:

consequences, discrepancy, focused

Abstract

The research aims to clarify the importance of adopting IAS (12) "income taxes" as a tool for measuring and disclosing income taxes in financial statements by comparing the calculation of income tax according to the standard in question and the calculation of tax according to Iraqi accounting rule No. 13.

References

Laws, resolutions and official documents

Iraq Accounting and Supervisory Standards Board, Accounting Rule No. (13), 2012

. 2. International Accounting Standards Board (2006).

Ministry of Justice, Income Tax Act No. 113 of 1982 amended.

Instructions No. (4) for 2018 to facilitate the implementation of the Banking Act No. (94) of 2004

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Published

2022-07-10

How to Cite

Aizdihar Jasim Muhamad, Aqdas Hussain AL-Naser, & Hawraa Falyyih Hasan. (2022). THE ROLE OF THE CHIEF FINANCIAL OFFICER IN EXPLAINING THE DIFFERENCE BETWEEN THE APPLICATION OF ACCOUNTING STANDARD12 AND THE IRAQI LAW OF AL-ZARIFI TO ACHIEVE JUSTICE. World Bulletin of Social Sciences, 12, 33-39. Retrieved from https://scholarexpress.net/index.php/wbss/article/view/1139