The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The impact of applying International Financial Reporting Standard 8 accounting policies, changes in accounting estimates, and errors in achieving tax justice Applied research at the General Authority of taxes) for the student Haider Ibrahim Khamis to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed to explain the role of the International Accounting Standard (IAS 8) as a means of achieving tax justice, because of its essential role in increasing and enhancing the relevance and reliability of financial statements, as the research problem was represented in the novelty of the application of international accounting standards, the research problem arose from the question (Can the application of the standard (IAS 8) accounting policies, changes in accounting estimates and errors in achieving tax justice for taxpayers on the one hand and the authority on the other?)The research aims to clarify the impact of the accounting standard (IAS 8) as an independent variable.
The study concluded that the goal of setting international accounting standards is to unify the process of preparing and presenting financial statements on a global level, and to provide transparent and standard accounting standards that enable users to understand and compare financial statements easily.
