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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
Mon Jan 01 2024
Journal Name
Journal Of Medicine And Life
An overview of neuro-ophthalmic disorders at Jenna Ophthalmic Center, Baghdad, Iraq (2021-2022)
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Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo

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Publication Date
Sun Jun 25 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
BREEDING POTENTIAL OF RICE GENOTYPES IN TWO AGROCLIMATIC CONDITIONS OF SULAIMANI - KURDISTAN REGION - IRAQ
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This study was aimed to investigate the genetic variability of 26 rice genotypes and evaluation at two locations in Sulaimani governorate, Gaba and Chawtan which were completely different in their environmental condition during the season of 2019. The performances of the genotypes were analyzed at both locations as well as the average of both. Simple coefficients of correlation were used to assess the grain yield components and their relationships. Path analysis was used to determine the direct and indirect effects of such components on grain yield plant-1. The genotypes were grouped based on the agro-morphological features using cluster analysis. Almost all of the traits at both locat

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Geological Journal
Salt Crystallization and Mineralogy of Sabkhas in Abu Ghraib, Western Baghdad, Abu Graib, Iraq
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The research aims to study Sabkha mineralogy to determine the mineral types, the nature of the precipitation, and the patterns of salt crystallization. Two Sabkhas in Abu Ghraib, west of Baghdad, were studied. It was found that the Sabkhas were formed in flat ponds from saturated solutions in a semi-arid to arid climate. Halite predominates, followed by anhydrite and gypsum as evaporite minerals. As for the minerals of the Sabkha soil, it consisted of feldspar, calcite, quartz, and dolomite, in addition to the clay minerals represented by kaolinite, illite, and chlorite. Needle forms, hopper shapes, dendritic crystals, and polygon shapes are the main crystallization patterns dominantly found in the Sabkhas. All these types of crysta

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Publication Date
Tue Dec 05 2017
Journal Name
Int’l Journal Of Advances In Chemical Engg., & Biological Sciences
Morpho-taxonomic Study of Tabanus indrae Hauser, 1939 (Diptera: Tabanidae). New Record for Iraq
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This work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen

Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PARASITIC HELMINTHS OF THE STARLING STURNUS VULGARIS LINNAEUS, 1758 IN BAGHDAD CITY, CENTRAL IRAQ
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    Twenty-two of the Starling Sturnus vulgaris Linnaeus, 1758 were collected in Baghdad city during the period from January to September, 2014, and examined for endoparasites. Ten (45.45%) were found infected with either the cestode Passerilepis crenata (Goeze, 1782) (31.81%) or the nematode Dispharynx nasuta (Rudolphi, 1819) (13.63 %). Morphometric and meristic features for these worms were expressed. D. nasuta is recorded here for the first time from S. vulgaris for Iraq.

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Publication Date
Fri Jul 24 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Using Bioluminescence Assay to Detect Snps Cause Drug Resistant of Mycobacterium Tuberculosis in Iraq
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In this search, a new bioluminescent technique was proved for pyrophosphate which was employed to single- nucleotide polymorphism (SNP) diagnosis using one-base extension reaction. Four Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG, GyrA) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad., also one specimen was used as a negative control. The procedure of this assay was as follows. A specific primer within each aliquot owning a short 3-OH end of the base of the target gene was hybridized to the single-stranded DNA template. Then, (exo-) Klenow DNA polymerase and one of either ?-thio-dATP, dTTP, dGTP, or dCTP

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Description of a new species of leafhopper Cicadella lataeilla nov. (hemiptera: cicadellidae) from Iraq
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The present study introduces description of new species of leafhopper Cicadella latreilla nov. External morphological characters particularly female genitalia were discussed and illustrated, shape of male abdominal apodeme, chaetotaxy of genital style and genital plate of male genitalia, shape of Aedeagus and connective . The external morphological characters were: spotting patterns of vertex, face, pronotum of prothorax, and metothorax, and of lower and upper valves of ovipositors,shape of female seventh abdominasternum.

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF OPILIO KAKUNINI SNEGOVAYA, COKENDOLPHER & MOZAFFARIAN, 2018 (ARACHNIDA, OPILIONES, PHALANGIIDAE) FROM IRAQ
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The species of Opilio kakunini Snegovaya, Cokendolpher & Mozaffarian, 2018 was recorded for the first time in Iraq; as well as to four species belonging to this order which were recorded previously. In this paper, we added a new species to the checklist of Iraqi opilionid fauna with a description of the most important characteristics, along with genitalia, for both males and females are presented with digital photographs. Specimens of males and females were collected from Al- Rifai district northern of Dhi-Qar Province, southern of Iraq.
 

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Publication Date
Sun Sep 27 2015
Journal Name
Journal Of Sustainable Development
Traditional Environmental Performance: The Impact of Active Systems upon the Courtyard House Type, Iraq
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Publication Date
Wed Jul 23 2025
Journal Name
Univesity Of Thi-qar Journal
Analysis of Heavy Metals in Water Samples of Euphrates River in Nasiriya City, Iraq
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