ES

European Science Journals: EOJNSS, JAELT, more to come...

European Online Journal of Natural and Social Sciences: Proceedings

The comparative analysis of national accounting standards and Iranian taxation laws

Elias Sarvi, Ali Fayyaz, Mohsen Sarvi

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.


Keywords


Iranian Accounting Standards, Taxation Laws, International Taxation Accounting Standards, Contradictions and Conflicts

Full Text: PDF

Refbacks

  • There are currently no refbacks.