اثر الافصاح عن الحوافز الضريبية على قائمة التدفقات النقدية المستقبلية مع دراسة تطبيقية | ||
| المجلة المصرية للدراسات التجارية | ||
| Article 14, Volume 40, Issue 2, April 2016, Pages 487-511 PDF (652.56 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/alat.2016.217597 | ||
| Authors | ||
| يحيى حسين عبيد; مصطفى عطية الغندور; اشرف رجب محمد الجبو | ||
| کلية التجارة - جامعة المنصورة | ||
| Abstract | ||
| This study aimed to clarify the effect of tax incentives on the statements of future cash flows, as the study aimed to analyze the importance of the tax disclosure in providing information for users of financial reports, to assist them in making their decisions by analyzing the various accounting methods of all income taxes and determine the most convenient for the disclosure of income taxes in companies and analysis of the adequacy of tax information in the financial reports of companies and the extent of its agreement with IAS requirements (12) of the accounting for income taxes, and statements the importance of disclosure of the tax incentives in the provision of information to users of financial statements are published to assist them in evaluating the profitability and financial and investment policies and predict flows future cash facility. To achieve the objectives of the study, it has been designed List survey of five axes, depending on the theoretical framework and previous studies, and distributed to some listed on the Libyan stock market companies, and some of the approved audit firms, some academics and specialists. The study provided a range of outcomes including: the existence of the effect of tax incentives on the preparation of the statements of future cash flows, and therefore non-disclosure of the effect on those lists would affect the utility and the extent of benefit from the results shown by the financial analysis process and how reliable, and makes it difficult to the real performance of the facilities evaluation. Where the study recommended the disclosure of tax incentives in the financial statements are showing the size of the incentives and their effects on the list of future cash flows. | ||
| References | ||
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1. Bafti , et al , Survey of The Effect of Tax Reporting Variables onFinancial Reporting Quality, The 2013 IBEA, International Conference on Business, Economics, and Accounting 20 – 23 March 2013, Bangkok – Thailand 2. Jennifer K Howard, TAX INCENTIVES AND FAIR VALUE ACCOUNTING FOR INTANGIBLE ASSETS , Doctor of Philosophy The Faculty o f the C.T. Bauer College o f Business , University of Houston ,2014. 3. Karen , et al , Misclassifying cash flows from operations: intentional or not? International Journal of Accounting and Information Management , Vol. 22 No.1, 2014. | ||
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