University of basrah discuss the difference between International Accounting Standard 12 number and the Iraqi Income Tax Law in determining companies taxable income

A seminar at Faculty of administration and economics at university of basrah discussed (the difference between International Accounting Standard 12 number and the Iraqi Income Tax Law in determining companies taxable income, applied study in the general tax authority and model of companies in basrah governorate).

the Researcher Mohamed Faraj Hanoun said that the statement of requirements and difficulties facing the application of the International Standard 12 income taxes, the statement of the determination of taxable income according to the same standard, in addition to the statement of the determination of Iraqi income tax according to the Iraqi Tax Law No. 113 of 1982 and its amendments.