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jeasiq-129
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 Feb 21 2025
Journal Name
College Of Education For Women Journal
منصات المعرفة ودورها في تطوير خدمات مؤسسات المعلومات
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Knowledge is a source of innovation, and innovation is the distinctive means of creating knowledge and achieving prosperity in the information age with the presence of information technology means and electronic platforms. The aim of the research is to introduce the most important specialized electronic knowledge platforms, and seek to answer questions that cover aspects of the subject and describe it as a source of information, guidance and training in the educational community. and electronic training and its importance in developing knowledge and innovation in the services of information institutions, The research dealt with two models of specialized electronic knowledge platforms in the field of information and libraries, the adoption o

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Wed Sep 25 2013
Journal Name
International Journal For Sciences And Technology
Synthesis, Characterization, And Antibacterial Activities Of Manganese (II),Cobalt(II), Copper(II) ,Iron (II), Nickel (II) And Cadmium(II) Mixed- Ligand Complexes Containing Amino Acid( L- Lysine) And 1,10-Phenanthroline
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The research includes the synthesis and identification of the mixed ligands complexes of M(II) Ions in general composition [M(Lyn)2(phen)] Where L- lysine (C6H14N2O2) commonly abbreviated (LynH) as a primary ligand and 1,10-phenanthroline(C12H8N2) commonly abbreviated as "phen," as a secondary ligand . The ligands and the metal chlorides were brought in to reaction at room temperature in ethanol as solvent. The reaction required the following molar ratio [(1:1:2) (metal): phen:2 Lyn -] with M(II) ions, were M = Mn(II),Cu(II), Ni(II), Co(II), Fe(II) and Cd(II). Our research also includes studying the bio–activity of the some complexes prepared against pathogenic bacteria Escherichia coli(-),Staphylococcus(-) , Pseudomonas (-), Bacillus (-)

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conf. Series
Composition, Characterization and Antibacterial activity of Mn(II), Co(II),Ni(II), Cu(II) Zn(II) and Cd(II) mixed ligand complexes Schiff base derived from Trimethoprim with8- Hydroxy quinoline
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New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin- 2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic moment me

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of 4-(((3-mercapto-5-phenyl-4H-1,2,4-triazole-4-yl)imino)methyl)-2-methoxyphenol and its complexes with Zr(IV), Cd(II) and Sn(II) ions
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A series of coordination compounds of Zr(IV), Cd(II) and Sn(II) ions with 4-(((3-mercapto-5-phenyl-4H-1,2,4-triazole-4-yl)imino)methyl)-2-methoxyphenol, as a ligand has been successfully prepared in alcoholic medium. The prepared complexes were characterized quantitatively and qualitatively by using: elemental analysis CHNS, FT-IR spectroscopy, UV-visible spectroscopy, 1H and 13CNMR, atomic absorption measurements, magnetic susceptibility, thermal analysis)TG and DTG) and conductivity measurements. This ligand coordinates as a bidentate that to the metal ions through sulphur and nitrogen of (azomethine group) atoms. According to the spectral data, Cd(II)- and Sn(II)-complexes have coordination of 6 with octahedral geometry while the Zr(I

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Relationship Study Between Total Length with Otolith Length and Thickness in Two Fish Species: Coptodon zillii (Gervais,1848) and Cyprinus carpio” (Linnaeus,1758)
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Abstract<p>This study aimed new indications that may clarify the relationships between the total and standard lengths, and the length of the otolith, as well as the thickness and weight of these bones compared to the body weights of two different species of invasive fish in the Iraqi aquatic environment, the common carp <italic>Cyprinus carpio</italic> of the Cyprinidae family, and the common Tilapia. <italic>Coptodon zillii</italic>, from the Cichlidae family. The results showed that the otolith were not related to some of the vital characteristics of the studied fish, and there were differences in the correlation coefficient between some vital measurements with high signifi</p> ... Show More
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Publication Date
Fri Feb 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Selected salivary constituents, physical properties and nutritional status in relation to dental caries among 4-5 year’s old children (Comparative study)
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Background: Tooth decay is still one of most common diseases of childhood, child’s primary teeth are important even though they aretemporary. This study was conducted to assess the physiochemical characteristic of saliva among caries experience preschool children and compared them with caries free matching in age and gender. Then an evaluation was done about these salivary characteristics to dental caries and evaluated the relation of body mass index to dental caries and to salivary variables. Materials and method: After examination 360 children aged 4-5 years of both gender. Caries-experiences was recorded according to dmfs index by (World Health Organization criteria 1987) during pilot study children with caries experience was di

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Promethazine-HCl Determination Using Entrapped Persulphate in Water Crystals by Flow Injection / Stopped - Flow Technique and Ayah 3SX3-3D Solar Cell Micro Photometer
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A new mode of methodology was adopted in the assay of PM- HCL based on the use of water crystal gel bead made of poly acrylic acid in which the gel beads were left to absorbe persulphate solution that is necessary for the oxidation of PM- HCL in aqua media . The water crystal act as a reserviour for S2O82- . Optimum parameters were studied giving to specify the chemical and physical parameters. Two line manifold was used .The flow rates of 1.5 and 1.2 ml.min-1 was used , 3 gel beads , 120 μL sample volume , a linear dynamic range extend from 0.01- 18 mmol.L-1. A correlation coefficient (r) of 0.9991while the percentage linearity (r2%) of 99.82% with R.S.D% at 8 mmol.L-1 promethazine-HCl is less than 0.5% (ten replicates) and a detection

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Publication Date
Wed Jul 29 2020
Journal Name
Frontiers In Physiology
Cystic Fibrosis Transmembrane Conductance Regulator (CFTR) in Human Lung Microvascular Endothelial Cells Controls Oxidative Stress, Reactive Oxygen-Mediated Cell Signaling and Inflammatory Responses
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Publication Date
Tue Aug 08 2023
Journal Name
لفتح للبحوث التربوية والنفسية
نمیة القوة الانفجاریة باستخدام تدریبات الأثقال بطریقة الصعود والھبوط وتأثیرھا في تحسین بعض المتغیرات البیوكینماتیكیة والأداء الفني لمھارة قفزة الیدین الأمامیة على جھاز منصة القفز الحدیثة
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة

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