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Should Iraq Adopt IFRSs?

Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from its national Unified Accounting System (UAS) to International Financial Reporting Standards (IFRSs). The investigation used a qualitative research approach including two research methods. For archival resources to the accounting system and the pressure to change, content analysis was used. To ascertain the views of persons of significant importance, In-depth semi-structured interviews were conducted with academics, managers, consultants, CFO, CAO, and accounting professionals in Iraq based on the New Institutional Theory (Isomorphism) was used to analyze the interview transcripts. The results revealed that the current situation in Iraq is an example of institutional isomorphism, specifically coercive isomorphism by the World Bank and IMF; mimetic isomorphism by the IOCs and normative isomorphism by the Big 4 accounting firms. Further, this study highlights the need for further research into the impact o

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Rainwater Harvesting of Hauran Valley, West of Iraq

The aim of this paper is to study the rainwater harvesting of Hauran valley in Iraqi Western Desert by using remote sensing techniques. Drainage patterns of secondary valleys are drawn. Digital Elevation Model (DEM) is applied to determine the typical locations of small dams or barriers of concrete or soil. Small lakes along Hauran valley will do to increase urban activities and can be useful for agriculture, irrigation and development of artificial forests to decrease the desertification phenomenon.

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Melodic and Rhythmic Construction of Monologues in Iraq

The research studies the melodic and rhythmic characteristics of monologue, in addition to how it was transferred from the Arab homeland to Iraq and   reviewed its most prominent performers, as well as a review     of the monologue types and their propagation in the Arab homeland such as comical, dramatic, and political and guidance monologues. 

The methodological framework included: the problem of the research, the importance of the research and the objective of the research which is to uncover the melodic and rhythmic structure of the monologue in Iraq.   The limits of the research included the objective limit tackling the  art of monologue and the spatial limit which is Baghdad

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Malnutrition among first year school children in Iraq

Background: Iraqi people have endured an excess burden of morbidity’ and mortality during the last two decades due to wars and sanctions. This report M’as carried out to assess the nutritional status of first year primary school children.
Methods: A total of3881 school children in Balad district in Salahadin govemorate was included in the study. Age, height and weight were recorded. Malnutrition was regarded as value of less than 2 SD of the reference value.
Results: Among the total sample, 16.5%, 20.06% and 15.3% were underweight, stunted and wasted, respectively. No significant difference was detected in malnutrition rates between both sexes. Conclusion: High rates of malnutrition were detected among school children.

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Late Pleistocene - Holocene Paleoecology of Southern Mesopotamia, Iraq

The distributions of rivers, back swamps, delta, and ancient marine shore line of Southern Mesopotamia during Late Pleistocene – Holocene have been studied depending on the ostracoda and foraminifera assemblages as ecological indicators to determine the ecofacies and paleosalinities, which diagnose different depositional environments. The data are collected from 86 boreholes (including 12 deep boreholes), covering almost the entire Southern Mesopotamia.
Rates of sedimentation are calculated and corrected for compaction in this study, relative to previously measured C14 dating by some authors, for the marine and non- marine (Ur Flood) deposits.
Those rates of sedimentation found in this study are varies from a borehole to another,

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Potability of Well Water in Falluja City ,Iraq.

  The Falluja residents had resorted to the underground water as an alternative to the surface waters of the Euphrates river passing near the city, through digging wells inside gardens of Mosques in the city during spring 2005. The present study aims to indicate the quality of these waters and demonstrates the extent of their suitability for drinking . For this purpose, 21 randomly distributed wells were chosen during August 2005. The water characters were measured ; the average values of 21 wells were as follows : Water temp .(22.6C Ù’ â—Œ ) , EC (4,11 msem .\cm ), pH (7.15 ) and concentration of cations : Na (439mg\l) ;K (275mg\l) ; Li (0,28mg\l), Ba (15.2 mg\l) and (133mg\l). These character is ties were compared with the

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Molecular Genetics Study on Autistic Patients in Iraq

This study reflected on the relationship between contactin associated protein-like
2 gene (CNTNAP2) and autism spectrum disorders. The study includes forty autistic
patients and forty non autistic children as control groups (twenty unaffected sibling
and twenty unrelated children). DNA was extracted from Blood samples for
molecular detection of CNTNAP2 mutations associated with ASDs by using
Polymerase Chain Reaction (PCR) technique and sequencing analysis. PCR reaction
was performed to amplify exon 20 of CNTNAP2 gene. The PCR results revealed that
identical bands related to exon 20 of CNTNAP2 gene were present in all samples.
Therefore, five samples (four from autistic patients and one from control sibling)
we

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Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
GEOSTATISTICAL ANALYSIS AND MAPPING OF OZONE OVER IRAQ

    The Ozone Monitoring Instrument (OMI) measures the reflected solar radiation in the ultraviolet and visible part in the spectral range that is between 270 and 500 nm, using two channels with a spectral resolution of about 0.5 nm. Ground-level tropospheric ozone is one of the air pollutants of most concern. In the troposphere, near the Earth's surface, human activities lead to ozone concentrations several times higher than the natural background level. To evaluate the ozone distribution over Iraq, the ozone data from OMI were analyzed using geostatistical techniques. Theoretical spherical models provided the best fit for all monthly experimental variograms. The parameters of these variograms (sill, range and nugget) wer

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Discriminant Analysis to Assess Deprivation Index in Iraq

The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Decentralization in Iraq: Addressing The State – Society Gap

The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as the bu

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
the circulation of power in Iraq after 2003

The deliberation and exchanged of power is a matter of political importance For the Iraqi political system after 2003, The deliberation of power and its democratic transition and electoral integrity Is a good indicator of political stability and progress In the Iraqi parliamentary political system , The transfer of authority in terms of adopting the deliberative approach represents a structural and institutional dimension of the political process , it led the power to become Authority of the Foundation Exercised in accordance with the Constitution and the law not real power , And lead to the recognition of the existence of an official parliamentary opposition and its right to take political power later through the ballot box Makes the pr

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