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首页> 外文期刊>Research Journal of Finance and Accounting >The Impact of the Development the International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) on the Tax Legislation in the Jordan
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The Impact of the Development the International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) on the Tax Legislation in the Jordan

机译：发展国际财务报告准则（IFRS）和国际审计准则（ISA）对约旦税收立法的影响

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This study is to highlight the impact of the developing the International Financial Reporting Standards (IFRS) and International Standards on Auditing?(ISA) on the Tax Legislation in the Jordan This study found that there is a statistical evidence of the IFRS on the tax legislations, with the presence of some weak impact from the point of view of the study sample related to the fair value and the extent of its use in the investments, assets, and the financial instruments. And there is no impact with statistical evidence of the external auditing standards on the tax legislations, with the presence of some difficulties related to the evaluations and the future values which necessitate the external auditor to take them into consideration during the external audit. The study recommended that is very important to understand the necessity of the awareness for external auditors with what's related to the importance of the most convenient planning and the importance of analytical revision in external auditing activities with what corresponds with the goals on which external auditing has been used in order to achieve harmony between IFRS and tax legislations. The necessity of awareness for accountants and external auditors with the importance of the fair value and its impact on financial data and information through showing the financial data risks that are related to the application of the fair value and its impact on reporting financial reports and the accounting acknowledgement of financial data. The study also recommended to Increasing the coordination and collaboration between the legal association of accountants and the income and sales tax department for the purposes of standing on all the obstacles that occur without the acceptance of all the certified accounts from external auditors in the patrol and without auditing from the ISTD. Key Words: IFRS, ISA, ISTD, JORDAN
机译：这项研究旨在强调制定国际财务报告准则（IFRS）和国际审计准则（ISA）对约旦税收立法的影响。该研究发现，IFRS在税收立法方面有统计证据从研究样本的角度来看，存在一些微弱的影响，与公允价值及其在投资，资产和金融工具中的使用程度有关。外部审计准则的统计证据对税收法规没有影响，因为存在与评估和未来价值相关的一些困难，因此外部审计师必须在外部审计中考虑这些因素。该研究建议，这对于理解外部审计师的必要性以及与最便捷的计划的重要性和外部审计活动中的分析修订的重要性（与外部审计的目标相对应）有关的重要性有关，非常重要。为了使IFRS与税收法规之间达到和谐。必须通过显示与应用公允价值有关的财务数据风险及其对报告财务报告和会计的影响，使会计师和外部审计师认识到公允价值的重要性及其对财务数据和信息的影响财务数据确认。该研究报告还建议加强会计师协会与收入和营业税部门之间的协调与合作，以克服所有外部障碍，即不接受巡逻队外部审计师的所有核证帐目，并且从ISTD进行审核。关键词：IFRS，ISA，ISTD，JORDAN

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