The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect the true financial situation of economic unity.
Experienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections , and managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted result
... Show MoreThe research aimed to study the financial markets liquidity and returns of common stocks , Take the research the theoretical concepts associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns of common stocks to traded companies in which , Using th
... Show MoreThe research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage o
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This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.
A number of
... Show MoreDiscussion dealt with the independent factors critical such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk
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The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance
... Show MoreThe objective of this research is to analyze the relationship between the Factors of critical success and sustainable competitive advantage, and I have tested Search Company Mu'tasim General Contracting, through applied on a sample of (90) manager, engineer and project manager, spread over sections and the company's projects surveyed. has been selected sector construction industry as one of the sectors vital and important that play a major role in the advancement of Iraq's infrastructure under the current circumstances, which epresent a set of Projects are Mu'tasim General Contracting construction imple
... Show Moreيهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج
... Show MoreThe main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
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