نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری دانشگاه علامه طباطبایی
2 دانشگاه علامه طباطبایی-تهران
3 دانشگاه علامه طباطبائی
4 دانشگاه علامه طباطبایی
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: Income tax accounting standard, one of the complex The most approved accounting standards are mandatory in Iran since 2019. The purpose of this research is to identify the challengeimplementation of this standard.
Method: To write this review articleTexts Related to income tax accounting, including articles, books and projectsresearches of standard setting institutions have been used. In order to identify the challengeIn the implementation of the income tax accounting standard, the qualitative method of theme analysis has been used.
Results: found indicates that the most important challenge related to the implementation of income tax accounting standards in Iran, including costs implementation, impracticality, inconsistency with accounting theoretical concepts, inconsistency with the accounting system, income manipulation and unwanted consequences of the implementation of this standard.
Conclusion:This article is a review of the literature Income tax accounting standard presents and discusses different perspectives over time. Also identify to Challenge the implementation of income tax accounting standards in Iran and finally, Suggestions Practical Presentationmayto do.
Contribution :The findings of this research enrich the research literatureIncome tax accounting standardbe and Its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization.
کلیدواژهها [English]
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