The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

Background: Oxidative stress is a deleterious process that can be an important mediator of damage to cell structures and consequently various disease states. Exposure to free radicals from a variety of sources has led organisms to produce a series of defense mechanisms. The antioxidant ceruloplasmin is a copper-containing ferroxidase that can oxidize ferrous iron (Fe2+) to its nontoxic ferric (Fe3+) form. Ferrous iron (Fe2+) is extremely damaging because of its ability to generate toxic free radicals. Oral lichen planus (OLP) is a chronic inflammatory oral mucosal disease of unknown etiology. Previous studies reported that reactive oxygen species may be involved in the pathogenesis of lichen planus. The aim of this study was to estimate the

Background: Asthma is a disease of the airways characterized by chronic inflammation associated with airway hyper-responsiveness and airway wall remodeling. Aims of the study: The aims of this study was to determine the prevalence of oral manifestations , identify different microorganism from oral micro flora and determination of salivary IgA and salivary flow rate in asthmatic patients taking different dose of Prednisolone in comparison with control group. Subjects, materials and methods: The study included 17 patients under treatment with Prednisolone (10-20 mg),15 patients take (20-30 mg) of Prednisolone and other 18 patients take (30 – 40mg) of Prednisolone, and 25 healthy control group (10 male and 15 female). Results : The mo

     Air Temperature is mainly affect the condition of temporal and spatial weather. This influence may be very high on some weather variables such as pressure, humidity and winds, also the Extreme of these variables can be considered as an indicator of the impact and intensity of the pressure systems. The data of the European Centre for Medium-Range Weather Forecasts (ECMWF) during the summer months (June, July and August) of the period (2006 - 2017) were used to extract the Extreme ​​of Daily Maximum Temperatures (EDMT) for four stations in Iraq (Baghdad, Basra, Khanaqin and AL-Rutba). The results that the number of extreme cases characteristics is nine, one of which is the beginning of the season, and the other

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The Moroccan socio-economic context is more and more weakened by a dynamic of accelerated measures aimed at redressing the financial deficits of the state. The first emotionally impacted by this dynamic are parents and therefore their children who begin to live in a universe dominated by fluctuations and unforeseen events.
This article will therefore explore the emotional situation of Moroccan pupils at the beginning of schooling and identify their needs in this area, in order to initiate a dynamic of engineering emotional intelligence in primary school.
The study was carried out in 3 school groups in Casablanca on a mixed population of 160 pupils and was spread out over a month. The used tools comprised interviews with survey fill

Introduction: Breast cancer is the most common cancer and the major cause of cancer related deaths among Iraqi women. Due to the relatively late detection of breast cancer, the majority of the patients are still treated by modified radicle mastectomy. Aim: To assess the time lag between diagnosis of breast cancer and mastectomy among Iraqi patients; correlating the findings with other clinicopathological characteristics of the disease. Patients and methods: This retrospective study enrolled 226 Iraqi female patients who were diagnosed with breast cancer. Data were registered on the exact time period between signing the histopathological report and the surgical treatment. Other recorded variables included the age of the patients, their level

The effect of toxoplasmosis infection on liver and kidney functions among pregnant women in Abo-Gharib District- Iraq was studied. Forty women that had positive test for toxoplasmosis by ELISA test were participated in this study. Also control group of apparently healthy women was selected (ten total women). This group had negative test for toxoplasmosis (ELISA test). The venous blood was collected from each patient and control individual to obtain serum. Liver function was evaluated by the estimation of serum aspartate aminotransferase (AST/GOT), serum alanine aminotransferase (ALT/ GPT) and serum alkaline Phosphatase (ALP) activities. Kidney function was evaluated by the estimation of serum creatinine and urea concentrations by the enz