The Role of Applying IAS and Iraqi Local Rules in Inventory Valuation and Their Impact on Tax Revenue: An Applied Study to A Sample of Iraqi Companies Listed in The Iraqi Stock Exchange

• Asaad Gheni Jihad ; Qassim Mohammed Abdullah Al Baaj ^[1] ; Asaad Hameed Hamzah albudairi
  1. [1] University of Al Qadisiyah
• Localización: Opción: Revista de Ciencias Humanas y Sociales, ISSN 1012-1587, Nº. Extra 20, 2019, págs. 789-802
• Idioma: inglés
• Enlaces
  • Texto completo (pdf)
• Referencias bibliográficas
  • Al-Adwan, Mohamed, et al. (2005). ‘Managing Procurement and Stor- age’. Dar Safa Publishing and Distribution, Amman, Jordan.1st Ed Al-Jabari,...
  • Al-Kaabi, A.M. (2017). Financial accounting. Dar Mars for publishing, Cairo.
  • Al-Rawi, Wasan Yahiya Ahmed., (2010).’ Earnings Management and Its Impact on the Quality of Accounting Information: A Field Study’. Unpub-...
  • Axsater, S. (2006). Inventory Control. Inventory control (Vol. 90). https:// doi.org/10.1007/0-387-33331-2
  • Dhajir, E.M., (2015). The impact of inventory valuation on the accounting profit. Unpublished Ph.D. thesis. University of Ouargla, Algeria.
  • Hasan, A. (2016). Study and analysis of the factors affecting the decision to choose accounting methods for inventory: an applied study. Dar...
  • International Accounting Standards Board. (2016). IAS 36 Impair- ment of Assets. IFRS Green Book 2016, B2459–B2570. https://doi. org/10.9780/22315063
  • Kassab, Ali. (2013). Inventory management: Different comparisons. Uni- versity Publications, Algeria.
  • King, R. (2015). Inventory Valuation Methods and their Impact on your Business. Accounting Review, 22(1), 45–53. Retrieved from http://www....
  • Mohammed, A. (2014). Factors affecting commodity inventory valuation, a field study of the reality of Iraq. Al-Gharee for Economics and Adminis-...
  • Noor, J. (2006). Studying and analyzing the factors affecting the testing of the valuation method of commodity inventory and its impact on...
  • Saddon, H. (2017). Inventory valuation according to the accounting sys- tem applied to the financial Iraqi companies listed in the Iraqi Stock...
  • Transparency International. (2010). Corruption Perceptions Index 2010. Iraq, 12. Retrieved from http://www.transparency.org/publications/publi-...
  • Yao, J.S., Chang, S.C., and Su, J.S. (2000). Fuzzy Inventory without Back- order for Fuzzy Order Quantity and Fuzzy Total Demand Quantity....
  • Vrat, P., (2011). Inventory models and human body food supply chain: some managerial insights. Ind Eng J II (27):8–16