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Should Iraq Adopt IFRSs?
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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
Tue Aug 01 2017
Journal Name
International Journal Of Agriculture And Biology
Molecular Characterization of a Leaf Curl Disease Infecting Zucchini Squash in Iraq
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Publication Date
Sun Jul 13 2025
Journal Name
Technical University Of Munich
Conditions for Applying Public Private Partnership PPP in Iraq Infrastructure Projects Successfully
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Public private partnership PPP is a method to procure public projects in order to achieve additional value for money in terms of efficiency and quality of services. This thesis studies the concepts of PPP, advantages and disadvantages of PPP. In addition, current Iraq infrastructure projects situations and needs, as well as, some aspects relating to the Iraq’s construction market, legal and contract systems were discussed. A financial model was carried out and applied to a real-life case study project. Finally, a survey targeted researchers; public and private- sectors were applied.

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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Statistical Analysis of Mortality and Morbidity Due to Traffic Accidents in Iraq
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Undoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for this research which focuses into

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Environment and lifestyle Fish Qattan in the Euphrates River in central Iraq
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Studied the environment and fish life Qattan in the Euphrates River in central Iraq for the period from September 2002 until 2003 recorded the lowest temperature of the water during the month of January during the month of August ranged salinity ranges between 068

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Publication Date
Tue Sep 29 2020
Journal Name
Journal Of Settlements And Spatial Planning
Regional Development Prospects for Sustainable Urbanization. Case Study – Qalaat Salih in Iraq
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The importance of regional development resides in the provision of aid and other assistance to regions that are less economically developed. The purpose of this research is to identify the development possibilities and resources at the regional level, which can be tapped for the development of secondary cities. This research aims to shed light on the importance of urban planning in creating regional balance and relieving population and service pressure on major cities. The research answers the question relative to how urban planners can work towards the idea of creating development corridors including the cities located within them, whilst focusing more on the regional dimension and the topic of sustainable urbanization. This research assum

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Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
Diversity of Hard Ticks (Acari, Ixodidae) Infestion in Arabian Camel in Iraq
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      A total of 1346 hard ticks (863♂ and 483 ♀) infested 104 camels, 60 alive camels with 93.33%  infestation rate and 44 carcasses of camels had 79.54% infestation rate The total infestation rate was 87.5 %. The current study results revealed ten species of hard ticks family Ixodidae Koch, 1844 related to genus Hyalomma as following: H. dromedarii Koch, 1844, H. schulzii Morel, 1969, H. turanicum Pomerantsev, 1946, H.  excavatum Koch, 1844, H. truncatum Koch, 1844, H. scupense Schulzii, 1919, H. marginatum Koch, 1844, H. anatolicum Koch, 1844, H. rufipes Koch, 1844, H. impeltatum Schulze & Schlottke, 1930 from camel Camelus dromedarius Linnaeus, 1758 collected from 21 regions belonging to six provinces in middle, w

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Publication Date
Sun Mar 01 2020
Journal Name
Ama, Agricultural Mechanization In Asia, Africa And Latin America
Could conservation tillage farming be the solution for agricultural soils in Iraq?
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Soil is the cardinal resource for agricultural crops. Healthy soil will produce healthy plants. Since healthy soil is the important goal for the farmers, they need to select the best tillage system to achieve that goal. There are two main types of tillage systems. Conservation tillage (no-tillage farming) uses agricultural machinery that performs a double function; tillage and seed farming simultaneously. In contrast, conventional tillage farming uses multiple agricultural machines to till and seed the soil. The farmers in the northern governorates of Iraq have used the conservation farming system for a long time. However, the farmers who live in the middle and southern governorates in Iraq use conventional tillage farming. Because most of

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of students' knowledge regarding breast self-examination in Erbil City-Iraq
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Breast cancer is the most common cause of death among women worldwide (1)
. Breast self-exam (BSE) is considered
an important public health procedure; primary prevention should be given the highest priority in the fight against
cancer.
Cancer is considered the second leading cause of death in developed countries there was some 6.2 million cancer
related deaths, accounƟng for 12% of all deaths globally (5).Patients perception toward this disease and preference
concerning the types and aims of their treatment are vary they may loss hopes and become devastated and crippled
or even dies earlier, if told about the diagnosis (13). The study aimed to assess knowledge of female students regarding
BSE, and to find out rel

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Publication Date
Sun Jul 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status among fifteen years-old students in Maysan governorate\Iraq
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Background: Dental caries and periodontal disease are the most common and widely spread diseases affecting humans at different ages. Aim of this study is the assessment of prevalence and severity of dental caries, gingivitis, oral hygiene and enamel anomalies in relation to gender and residency among 15 years old students in Maysan governorate –Iraq. Materials and methods: The total sample composed of 750 students (400 males and 350 females, 450 urban and 300 rural) selected randomly from different high schools in the Governorate. Diagnoses and recording dental caries was according to the criteria of WHO (1987), Plaque index of Silness and Loe (1964) was used for plaque assessment, Ramfjord index (1959) was applied for the assessment

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Publication Date
Mon May 20 2019
Journal Name
Journal Of Planner And Development
Rural Colonization In Iraq Study Of The Rural Colonization To The Kubeisah
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Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

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