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Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the research problem is how to achieve the tax justice base for the two parties to the tax accounting according to the adoption of the application of the international standard IFRS 15 by the long-term contracting companies, which makes the General Tax Authority account these companies annually according to what the financial statements show to reach the annual tax amount. The research is based on a basic hypothesis that adopting the application of the international standard IFRS 15 when conducting tax accounting achieves the basis of tax justice for long-term contracting companies and the public treasury of the state.

         After studying and analyzing the financial statements of some long-term contracting (construction) companies, the research showed a number of conclusions, the most important of which is that the application of the international standard IFRS 15 will not affect the total revenues, whether when applying the previous international accounting standards or the local accounting systems (the unified accounting system and the Iraqi accounting base No. / 1), but changes in the policy of its distribution over the life of the contract in conjunction with the fulfillment of the performance obligations of the contract, which contributes to achieving the tax justice base for the two parties to tax accountability, and the research also showed a number of recommendations, the most important of which is the necessity of applying the international standard IFRS 15 by long contracting

companies The term, in order to contribute to the realization of the tax justice base when conducting the tax accounting process for construction companies to develop treatments for the obstacles that hinder the process of adopting the international standard IFRS15, through the study of laws, regulations and instructions that conflict with the application of the standard, on top of which is Income Tax Law No. 113 of 1982. (Amended).

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(الاستخدامات الحضرية للمياه في المدن العراقية حالة الدراسة (مدن الفرات الأوسط
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Le rire amer du point de vue énonciatif dans " la guerre de Troie n' aura pas lieu" de Jean Giraudoux
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Si le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a  jamais eu honte d'avoir ri àune blague idiote ou méchante?

     Il y a plusieurs  façons  de rire , ce qui fait que ce qui est  comique  pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".

([1] )

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاشكال المفضلة لدى اطفال الرياض ونسبة توظيفها في تصاميم اثاث الرياض
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The research explores the shapes preferred by children and the extent to which it can be utilized on the experimental kindergarten at the Woman’s School of Education. To achieve the goal, the researcher has displayed pictures that have been chosen from within the research boundaries which represent four categories: Geometrical shapes which included (squares, rectangles, triangles, and circles), agricultural shapes which included (apples, oranges, bananas, and grapes), motion pictures shapes (cartoon characters) which included (Jerry the mouse, Twitty the bird, Bugs Bunny the rabbit, and Winnie the pooh), and animal shapes which included (dogs, fishes, frogs, and horses) to the sample children of (60) child (boys and girls) that

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الجوانب الإنسانية في حياة الرسول الكريم محمد )صلى الله عليه وسلم
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد

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Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
البواعث النفسية في رسم لوحة التشبيه - عند شعراء ما قبل الإسلام -
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        مما توصل إليه البحث  :

            إن الدوافع النفسية تنفرد في تجسيد الأحاسيس والمشاعر في نتاج الشاعر , من خلال رؤيته لتلك الحالة , فتسهم في صورة المقارنة في التشبيه , فتبعث في المتلقي حالة التأمل والمقارنة بين الحالتين اللتين تجمع بين مكوناتهما صفة واحدة فتصل إلى حالة التلاحم , ويكون ذلك باعثا لرسم صورة التشبيه ال

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
نحو نحو نظام لغوي عربي متوازن في المساواة بين الرجل والمرأة
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     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحليل العوامل المؤثرة في اداء سوق الاوراق المالية(مصر حالة دراسية)
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تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر الاسئلة السابرة في تحصيل طلاب الصف الرابع العام لمادة التاريخ
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The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
تطوير واقع مقرر التطبيقات التدريسية في أقسام كليات التربية جامعة بغداد
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The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or

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Publication Date
Thu Apr 07 2022
Journal Name
Journal Of The College Of Basic Education
تاثير تمرينات خاصة في السرعة الادراكية وتعلم بعض المهارات الارضية بالجمناستك
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