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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Mon Jan 01 2018
Journal Name
Al-mustansiriyah Journal Of Science
Relationship of Obesity to Serum Ferritin, Lipid Profile, uric acid and urea at Obesity Medical Center in Iraq
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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Isolation and Identification of Novel Streptococcus pluranimalium Isolated from Children with Upper Respiratory Infections in Mosul Hospitals, Iraq
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    Streptococcus pluranimalium was first isolated in 1999. Recently, several case reports have been published that have revealed that S. pluranimalium can infect humans as well. The pathogenicity and pathophysiology of this pathogen is poorly studied and its characteristics are not well known. In this study, S. pluranimalium was first isolated and then identified from infants and children who suffered from upper respiratory infections. 90 samples were collected from nasopharyngeal cavity. Among them, 83 Streptococcus spp. isolates were identified. 3 out of which were biochemically and molecularly identified as S. pluranimalium. 16S rRNA sequencing based identification revealed that all iso

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Delineation of Quaternary Aquifers by Using Long 2D Imaging in Southern Al-Shihaby Area (Wasit Governorate), Eastern Iraq
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An electrical survey was carried out by using 2D imaging technique at (15)
station. The study area is located southern Al-Shihaby area, south-east of Wasit
governorate, Eastern Iraq. The numbers of the employed electrodes were (120) and
the (a) spacing equal to (10m), and the total length of survey line is (1200m). The
inverse models of 2D imaging showed one Quaternary aquifer located in the
Quaternary deposits which comprises in alluvial fan and wind deposits of
(Pleistocene – Holocene) ages. Layers of aquifer consist of gravel and sand with
little silt. Low resistivity values reflected the presence of clay layers, and increasing
salinity of water gradually with the depth. The aquifer occurs at minimum depth

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Publication Date
Sun Dec 19 2021
Journal Name
Iraqi Journal Of Science
Radiological Assessment of NORM Resulting From Oil and Gas Production Processing in South Rumaila Oil Field, Southern Iraq
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Radiological assessment due to existing of natural occurring radioactive materials
(NORM) in South Rumaila oil field was achieved in this study. Different samples
including soil, sludge, scale, oil, and water were collected from different stages of
oil and gas production in Markazia Degassing Station (SDS) in South Rumaila oil
field. Radioactivity of Ra-226, Th-232 and K-40 were measured using gamma
spectrometry system based on HPGe detector with efficiency of 30%. The results
show that some locations within SDS are contaminated with NORM. The activity of
Ra-226, Th-232 and K-40 range between 18.4 to 312.8, 9.4 to 140.8 and 66.4 to
800.8 (Bq/kg) respectively. The places to be more contaminated among the other
p

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Paleoenvironmental conditions during deposition of Kolosh and Gercus formations in northern Iraq as deduced from clay mineral distributions
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     A mineralogical study using X-ray diffraction supported by scanning electron microscopic examination on the Paleocene- Eocene Kolosh and Gercus formations from northern Iraq is conducted to show the distribution of clay minerals and their paleoenvironmental implications. Smectite palygorskite, kaolinite, illite, and chlorite are commonly present in varying proportions within the Kolosh and Gercus formations. Association of smectite and chlorite in the claystone of the Paleocene Kolosh Formation refers to marine environment of this formation, whereas development of palygorskite fibers from smectite precursor may relate to post-depositional diagenesis. In addition, the abundance of illite and kaolinite in the Eocen

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Publication Date
Sun Mar 31 2024
Journal Name
Iraqi Geological Journal
Accumulation, Bioavailability, and Health Risk of Heavy Metals in Some Plants Obtained from Abu-Ghraib Land, Baghdad, Iraq
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The study of the distribution of major oxides and heavy metals in some plants collecting and analyzing eighteen plant samples of vegetables including carrot, onion, eggplant, cucumber, and okra obtained from Abu Ghraib land located about 20 km west of Baghdad, Iraq. Eighteen plant samples of vegetables,.Heavy metals can have a severe impact if released into the environment, even in trace quantities. These can enter the food chain from aquatic and agricultural ecosystems and indirectly threaten human health.. Trace elements and oxides of As, Cd, Co, Cr, Cu, Mn, Mo, Ni, Pb, Se, Th, U, V, and Zn were measured in plant samples using an X-Ray Fluorescence Instrument (XRF). TEs analyses of vegetables were performed in the Iraqi German Lab

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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Basin analysis of Cretaceous to Tertiary selected wells in Kirkuk and Bai Hassan Oil Fields, Kirkuk, Northern Iraq
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Basin analysis (geohistory) is carried out on the Cretaceous to Tertiary succession in five wells at Kirkuk and Bai Hassan Oil Fields during the Aptian to the Recent. The Foothill Zone exhibited a complex subsidence and uplift history over a period of about 132 Ma. The results from studied wells backstripping provide a record of the subsidence and uplift history in a number of important Meso-Cenozoic depositional successions. They show that there are three distinct episodes separated by unconformity surfaces. The value of compaction varies from large during the Cretaceous period to less clearly during the Paleogene and then almost non-existent during the Neogene. Generally, the subsidence is continuous and gradual during Mesozoic and sud

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Publication Date
Sat Aug 01 2020
Journal Name
Heat Transfer
A parametric study of a photovoltaic panel with cylindrical fins under still and moving air conditions in Iraq
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Publication Date
Fri Jan 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Distribution of tooth wear among institutionalized residents (50-89 years old) in Baghdad city\ Iraq (Cross-sectional study)
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Background: Tooth wear is one of the most common problems in the older dentate population which results from the interaction of three processes (attrition, abrasion and erosion) and it affects all societies, different age groups, and all cultures. This study was achieved to evaluate the prevalence and distribution of tooth wear among institutionalized residents in Baghdad city\ Iraq. Subjects and Methods: This survey was accomplished on four private and one governmental institution in Baghdad city. One-hundred twenty three (61 males, 62 females) aged 50-89 years were participated in this study. The diagnosis and recording of tooth wear were according to criteria of Smith and Knight. Results: The prevalence of tooth wear was 100% with a mean

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Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Veterinary Sciences
Risk factors assessment and antimicrobial resistance of Salmonella isolates from apparently healthy and diarrheal dogs in Baghdad, Iraq
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