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IMPACT OF ACCOUNTING MEASUREMENT ALTERNATIVES IN THE INDEPENDENT AUDITOR'S OPINION ON TAX PROFITS

M. Akdas Hussain Hadi Al-Nasser, A. L . Kareem Hassan Ali, A.L.Mekki Shahad Dahham

Abstract


The freedom to choose accounting alternatives and the flexibility of application in the calculation of profits such as tax profits is very important in how to disclose and express the express opinion in the audit report on those profits which some believe reflect the real reality that most companies based on accounting measurement of historical cost In spite of the many criticisms he faces for his apparent lack of representation of the closest figures to reality. In comparison with the method of measurement at fair value, the difference in the tax number was observed due to the effect of some of the parameters of the accounting measurement. For the conclusions that the effect of the determinants of the accounting measure is reflected in the opinion of the independent auditor with the tax number in his report, which is supposed to be neutral either of the recommendations is the need to disclose the effect of the determinants of the accounting measure in the financial statements of the financial items, including tax profits, and the independent auditor refrain from expressing his opinion if the effect Accounting measurement is large, substantial and comprehensive.

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