ACCOUNTING MEASUREMENT IN REDUCING TAX EVASION AND ITS IMPACT ON THE FINANCIAL STATEMENTS OF OIL COMPANIES IN SUDAN

Abstract

The research has dealt with the problem of accounting measurement and its impact on the financial statements of oil companies in Sudan. The research problem is that most companies operating in the field of oil in Sudan do not follow the methods and methods of accounting measurement to prevent tax evasion in their financial statements, the researcher used the deductive approach in choosing the research problem and setting the scientific hypotheses, historical approach and also the statistics analysis that was dependable in the field study. The sample population of the study represented in accountants, financial reviewers and academics, This study aims to clarify the accounting rules for accounting measurement problems in oil companies. Clarification and description of the reality of the accounting work of companies operating in the field of oil in Sudan. The study relied in the analysis on a number of financial statements of some companies operating in the field of oil in Sudan. Many results were reached, the most important of which are; The nature of the oil company is what determines the method and method of accounting measurement and disclosure, and the types of contracts have a clear impact in determining the method of accounting measurement in oil companies.