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jeasiq-446
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
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Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepancy in the accounting treatments in accordance with the accounting principles and the requirements of the tax laws and accounting rules in the local environment and compare these rules with the international financial reporting standard IAS (12), as well as a measure of financial reporting obligations and assets of deferred income tax in the quality of information effect accounting by identifying qualitative characteristics of accounting information.

The study concluded There is the impact of the financial reporting of liabilities and assets of deferred income tax in the quality of accounting information, which showed the results of a test research hypotheses, and presented research a number of recommendations were the most important of the need for financial reporting obligations and assets of deferred income tax in the financial statements of corporation as they have a positive impact on economic decisions investors, creditors and other interested parties to submit accounting information being characterized by high quality in terms of relevance for those decisions and certified of their representation of events related.

 

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
(دور الارشاد التربوي في محاربة المخدرات وتحقيق الامن النفسي من وجهة نظر المدرسين المرشدين )
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The research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point  of view Two  hundred   Teachers  participated in this study Questionnaire  was used to  collect  the  data .                                 

The results emphasized the importance 0f the  educational  counseling  through  different  procedure  to prevent  drugs  abuse .   the results  also&

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
اخبار أخبار الزمان في تاريخ بني العباس للخزرجي (ت812هـ) دراسة وتحقيق العصر العباسي الأول
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تحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
بعض وظائف النبي صلى هللا تعالى عليه وآله وصحبه وسلم الواردة في القرآن الكريم
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The research included an introduction, and three functions
of the Prophet (peace and blessings of Allaah be upon him), a
machine and a companion, and a conclusion , the first function,
which is zakaah, and began with it because it is the basis of every
work, no work is accepted by Allaah except what was sincere to
him, as well as sincere intention, because accepting works is
entrusted with the

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
مستوى التنمية المهنية لتدريسيي جامعة بغداد في ضوء مؤشرات الجودة الشاملة من وجهة نظرهم
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The present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;

The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Educational And Psychological Researches
المناخ المدرسي وعلاقته بالتكيف الاجتماعي لدى تلاميذ الصف الاول الابتدائي في محافظة اربيل/ المركز
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The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
استهداف السعر كأساس لتحقيق تقنية التكلفة المستهدفة للوحدات الاقتصادية العاملة في بيئة الأعمال الحديثة
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المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير م

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور معايير التدقيق الدولية في تعزيز خدمات التأكيد: بحث تطبيقي على عينه من مراقبي الحسابات
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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
التحديات التحديات المعاصرة للثقافة الإسلامية دراسة في الصورة النمطية المتبادلة للسلام وللحرب بين الإسلام والغرب
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Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States

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Publication Date
Fri Mar 06 2026
Journal Name
Journal Of Baghdad College Of Economic Sciences University
العلاقة بين القدرات المعرفية وتمكين العاملين بحث تحليلي في هيئة رعاية ذوي الاعاقة والاحتياجات الخاصة
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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اختبار العلاقة بين التدفقات النقدية والعوائد المتحققة للاسهم: دراسة تطبيقية في سوق العراق للاوراق المالية
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غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م

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