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

dc.contributor.author	Aizdihar Jasim Muhamad
dc.contributor.author	Aqdas Hussain AL-Naser
dc.contributor.author	Hawraa Falyyih Hasan
dc.date.accessioned	2025-12-31T13:49:39Z
dc.date.issued	2022-07-10
dc.description.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.
dc.format	application/pdf
dc.identifier.uri	https://scholarexpress.net/index.php/wbss/article/view/1139
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/46688
dc.language.iso	eng
dc.publisher	Scholar Express Journal
dc.relation	https://scholarexpress.net/index.php/wbss/article/view/1139/1037
dc.rights	https://creativecommons.org/licenses/by-nc-nd/4.0
dc.source	World Bulletin of Social Sciences; Vol. 12 (2022): WBSS; 33-39
dc.source	2749-361X
dc.subject	consequences
dc.subject	discrepancy
dc.subject	focused
dc.title	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
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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