The comparative analysis of national accounting standards and Iranian taxation laws

Abstract

There is difference and conflict between accounting standards and taxation laws in many countries of the world. Creating the needed coordination among accounting standards and taxation laws has many advantages. By removal or minimizing the contradiction and conflict among them, a stride may be taken toward contribution to users and beneficiaries. In this article, the existing contradictions and conflicts in Iranian accounting standards with taxation laws are explored and also it will refer to international taxation accounting standards and some issues are purposed concerning to preparation of financial statements based on accounting standard and separated fiscal statements based on taxation laws through full interaction among them as well.