On the one hand, the principle “fraud unravels all” is one of the
most important principles in the civil law, because of the law
doesn’t protect the person who act in bad faith. On the other hand,
the independence principle is the most important p
rinciple in the
letter of credit. Which that principle means: the bank’s obligation to
pay is separated from the underlying contract’s performance, and
the bank must honor the credit if the beneficiary presents the
compliant bills of documents, as well as the beneficiary is protected
from the risks of non-payment.
So, what is the influence of the fraud on the independence principle.
That is what we are going to discover.
This paper provide the impact of Deferred Tax on the quality
of Financial Statement Information, through view the concept of
Deferred Tax and deferred tax Liabilities and assets in Related
Research and International Accounting Standards and determ
ined
the temporary differences and permanent differences between
pretaxable income and taxable income, and the rules of recognize
and Measurement Basis of deferred tax, and the concept of
Financial Statement Information, and the qualitative characteristics
of accounting information, then we study the fact of Syrian business
by examine the impact of Deferred Tax on quality of Financial
Statement Information, the study examine the sample of the Syrian
corporation, the study finds evidence that firms use deferred tax
Liabilities and assets to achieve to information that relevance users
of Financial Statement, and the study find necessary to decrease the
management freedom judgment in choice the approach of report,
estimate, and Disclosure about information, and to depend on
International Accounting Standards.
تعد المؤسسة الإسلامية لتأمين الاستثمار و ائتمان الصادرات المؤسسة الرائدة في مجال تأمين و إعادة تأمين قروض الصادرات و تأمين و إعادة التأمين الاستثمارات بما يتفق و الشريعة الإسلامية، و هي بوصفها مؤسسة دولية تتمتع بكامل الشخصية المعنوية تهدف إلى توسيع و
تشجيع المبادلات التجارية
و الاستثمارات ما بين الدول الأعضاء و ذلك من خلال التعويض عن الخسائر المغطاة التي يكون قد تعرض لها كل من المستثمر و المصدر المؤمن لهما.
و من أجل تحقيق تطلعات الدول الأعضاء، واجهت المؤسسة تحديات كثيرة تمثلت في إنشاء مؤسسة قادرة على تحقيق الأهداف المنوط بها في مساعدة دول الأعضاء في توسيع صادراتها و تدفق الاستثمارات إليها.
