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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
Fri Oct 02 2026
Journal Name
Journal Of Physical Education
The Effect of Compound Physical and Skill Exercises on the Development of Explosive Strength and Some Offensive Skills for Basketball Players U18
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Publication Date
Wed Oct 16 2019
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Assessing quality of life among sample of iraqi patients with rheumatoid arthritis
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Rheumatoid arthritis is one of the common chronic disease, which lead to great disability and chronic pain, and has a main adverse economic and social effect upon patients. The reason for the addition of quality of life as a pointer for health outcome result is attributed to the affectability of this measure for the evaluation of patient's health status after taken treatment and its health outcome. The purpose of the current study was to assess quality of life among a sample of Iraqi patients with rheumatoid arthritis and to determine the possible association between health’s related quality of life and some patient-certain factors. This study is a cross-sectional study carried out on 250 already diagnosed rheumatoid arthritis pat

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles to the application of total quality management program in a number of iraqi service organizations
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The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

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Publication Date
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Cutting Parameters on Temperature Distribution and Tool Life During Turning Stainless Steel 316L
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This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
(Dynamic& Static) Forecast of surplus or Deficit of Public budget in Iraq for (2017،2018)
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 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

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Publication Date
Sat Sep 30 2023
Journal Name
Modern Sport
The effect of Tabata exercises on the development of stamina and achievement for female athletes running 100m hurdles under the age of 18 years
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يعد علم التدريب الرياضي الحديث عملية تربوية علمية مبنية على اسس صحيحة هدفها وصول اللاعبين الى التكامل في الاداء الفني وهذا يتم عن طريق التأثير المنظم والدقيق بواسطة استعمال التمارين البدنية التي تحدث تغيرات خاصة في عمل اعضاء واجهزة جسم الرياضي والتي بدورها تؤدي الى رفع كفاءة الاعضاء والاجهزة لتحقيق الانجازات الرياضية العالية ولقد استعملت الباحثتان اسلوب حديث من اساليب التدريب الرياضي من اجل تطوير تحم

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Effect of Climate Change on the Distribution of Zoonotic Cutaneous Leishmaniasis in Iraq
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Phlebotomus papatasi sand fly is the main vector of Zoonotic Cutaneous Leishmaniasis (ZCL) in Iraq. The aim of this study was to assess and predict the effects of climate change on the distribution of the cutaneous leishmaniasis (CL) cases and the main vector presently and in the future. Data of the CL cases were collected for the period (2000-2018) in addition to sand fly (SF) abundance. Geographic information system, R studio and MaxEnt (Maximum entropy niche model) software were used for analysis and predict effect of (elevation, population, Bio1-19, and Bio28-35) on CL cases distribution and SF occurrence. HadGEM2-ES model with two climate change scenarios, RCP 4.5 and RCP 8.5 were used for future projections 2050. The results showed th

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Scopus (4)
Scopus
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: . Applied research in the National Insurance Company
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                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

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Publication Date
Wed Mar 20 2030
Journal Name
College Of Islamic Sciences
equality between man and woman                           Among Islamic law               International conventions and agreements
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equality between man and woman
                          Among Islamic law
              International conventions and agreements

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Publication Date
Fri Oct 02 2026
Journal Name
Modern Sport
Effect of training on anaerobic endurance according to the average efficiency in the development of physical players Wrestling Judo
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Wrestling Judo, one of the sports that have seen greatdevelopment in recent years in the world, requiring preparationphysically special, which is to be determined physical aptitude of thebad functional efficiency of the heart and lungs, Efficient physicalclosely linked to the ability of the player performance, as the physicalaptitude to play an important role the possibility of control over theaspects and physical skills during training and competition.The study aims to determine the effect of training on anaerobicendurance according to the average (30-60 sec) in the development ofphysical aptitude for judo players. Used a much more extremeexperimental method on a sample was Blaabat national teamwrestling judo and numbers of 16 for the play

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