Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

Drilling with casing (DWC) can be considered as a modern drilling technique in which both of drilling and casing operations done in the same time by using the casing to transfer the hydraulic and mechanical power to the bit instead of traditional drilling string. To overcome oil well control, minimizing the total cost through enhancing drilling efficiency, drilling with casing was proposed as an enabling technology.

   Two surface sections (17 1/2 - and 12 1/4- inch) were drilled successfully in Rumaila oil field with  casing strings which reached 655m and 1524m measured depths respectively.

   By using DWC technique, the total drill/case phase time was reduced up to 20% comparing to conventional

Permeability is one of the essential petrophysical properties of rocks, reflecting the rock's ability to pass fluids. It is considered the basis for building any model to predict well deliverability. Yamama formation carbonate rocks are distinguished by sedimentary cycles that separate formation into reservoir units and insulating layers, a very complex porous system caused by secondary porosity due to substitute and dissolution processes. Those factors create permeability variables and vary significantly. Three ways used for permeability calculation, the firstly was the classical method, which only related the permeability to the porosity, resulting in a weak relationship. Secondly, the flow zone indicator (FZI) was divided reservoir into

     The Hartha Formation has been investigated from a biostratigraphic view in three subsurface sections in the Nasiriyah Oil field, wells Ns1, Ns3, and Ns4, South of Iraq. Hartha Formation is composed of limestone and has various areas of intense dolomitization alternating with marly limestone. The formation ranges in thickness from 126 to 182 meters. Thirteen large and small benthic foraminifer species and genera are identified from Hartha Formation. Based on the large benthic foraminifer's assemblage, one distinct biozone was recognized after an examination of the paleontological datum in the investigated area showed that the studied wells contained a diversity of foraminiferal species, the larger foraminifers biozone was propose

Seismic data interpretation study has been done for Mishrif Formation in Nasiriyah oil field at the southern part of Iraq in order to update the structural image of Mishrif reservoir which is currently the main unit bearing the oil in subsurface area covered about (447) km2. This study is achieved by using Petrel, IP, and other approval software. Seismic to well tie method in conventional qualitative interpretation used to re-identify the top and bottom of the Mishrif reservoir which converted into structural depth maps and then followed by constructing and developing 3-D structural model helped to understand the vertical and lateral thickness extensions heterogeneity of Mishrif Formation in the field. The cap rock (CRI) has thickness ra

      The Mishrif Formation (Cenomanian – Early Turonian) is an important geologic formation in southern Iraq due to its petrophysical properties and geographic extensions, making it a good reservoir of hydrocarbons. Petrophysical properties of the Mishrif Formation in the current study at the Nasiriya oil field were determined from the interpretation of three open-hole logs data of (NS-1, NS-2, and NS-3) wells.

The results of the Mishrif petrophysical evaluation showed that the formation consists of five variable units (CRI, MA, CRII, MB1 and MB2), each one characterized by distinct petrophysical characteristics.

The upper (MA) and lower (MB) units were determined using electrical, porosity and gamma-ray logs. A sha

     The Nahr Umr Formation is considered one of the main reservoirs produced in southern Iraq. It is one of the important siliciclastic deposits of the Cretaceous sequence of Iraq oilfields. Zubair oil fields ZB-190 and ZB-047 were chosen to study areas. This study depends on the available core and cutting samples to determine the facies analysis, depositional environments, petrographic characteristics and diagenesis processes. Based on the description of the core and the borehole, six types of facies were distinguished in the Nahr Umr Formation, resulting in an intercalated sandstone and shale with a thin layer of siltstone. The petrographic study of the clastic part of the Nahr Umr Formation showed that the sandstone is composed m