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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
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Evidence of news and constructional sentences in the book Forty nuclear
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I have written my most important findings in my research are as follows:

 The book forty nuclear is one of the writings of the nuclear imam "God's mercy" in which he had collected ahaadeeth from several different sections and diverse, has been described by scientists as the orbit of Islam are all valid conversations.

 the duty to pay attention to the Sunnah of the Prophet from the linguistic point of view because it is very rich news and constructional evidence in all sections contained the forty nuclear talks on the news sentences in (30) places divided between the news request, as stated in (13)  

 home and primary news in (14) home and the news denial in (3) c

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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Investment of Propaganda in Al-Rafidain and Al- Sharqiya News Channels: Content Analysis of News Bulletins from 1/12/2016 to 29/2/2016
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The technological developments in the field of communication have witnessed considerable impact in the variables which exist in following up and conveying the events which link it’s meaning to political implications. This makes a number of satellite channels depend on the techniques of propaganda and use them in the news bulletins to achieve political aims and ends related to its formational directives where those channels allotted a considerable time in its programming transmission map to concentrate on the security and political status to complete the image of the informational scene according to the logic of its propaganda and styles in processing news for daily events.The technological developments in the field of communication hav

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Publication Date
Sat Aug 01 2015
Journal Name
Plant Disease
First Report of the Cereal Cyst Nematode <i>Heterodera filipjevi</i> on Winter Wheat in Montana
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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Study the Effects of Annona sp. Extract on Some Physiological Parameters and Fertility in Diabetic Mice
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     The current study was conducted to investigate Annona fruit pulp effects on the levels of various physiological biomarkers linked with insulin-dependent diabetes mellitus after disease induction in mice, as well as indications of oxidative stress and male hormones. The rats were separated into four groups, three of which were given Alloxan (90 mg/kg body weight) to induce diabetes, while the fourth served as a negative control. The first group of diabetic mice received no therapy, the second received metformin (600 mg/kg body weight) and the third received Annona fruit puree. The mice were sacrificed at the end of the experiment, to acquire blood and tissue samples from the liver, kidneys and spleen. The first untreated gro

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Al-nahrain University
Histopathological Studies of the Liver and Kidney in Mice Fed on Smut Wheat Infected with Tilletia
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The current study was designed to investigate the effect of Tilletia smut spores on histopathological changes in liver and kidney in mice. Twenty animals were divided into two equal groups, 10 mice each, control group fed on normal diet and the treated groups were fed on a mixture of 50% normal diet with 50% wheat infected with Tilletia for 30 days. Histopathological sections taken from liver and kidney treated with Tilletia revealed several alterations. The changes in liver included, multiple granulomatous lesions, area of coagulation necrosis, vacuolar degeneration in the cytoplasm of hepatocytes, proliferation of hepatocytes with formation of pseudolobull which initiates for procancer. Whereas in the kidney, the changes included

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Publication Date
Mon Apr 21 2025
Journal Name
Structural Concrete
On the effectiveness of shear reinforcement type in <scp>GFRP</scp>‐reinforced concrete beams: Experimental study
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Abstract<p>This study investigated the shear performance of concrete beams with GFRP stirrups vs. traditional steel stirrups. Longitudinal glass fiber‐reinforced polymer (GFRP) bars were used to doubly reinforce the tested beams at both the top and bottom of their cross sections. To accomplish this, several stirrup spacings were provided. Eight beam specimens, measuring 300 × 250 × 2400 mm, were used in an experimental program to test under a two‐point concentrated load with an equal span‐to‐depth ratio until failure. Four beams in Group I have standard mild steel stirrups of 8 mm diameter, while four beams in Group II have GFRP stirrups with the same adopted diameter. The difference betwe</p> ... Show More
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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
The impact of JAK2V617F allelic burden on clinical and laboratory parameters in patients with myeloproliferative neoplasms
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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY ON THE PREVALENCE OF INTESTINAL PARASITES AMONG ORPHAN CHILDREN INHABIT TWO STATEHOMES IN BAGHDAD CITY
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230 stool samples were collected from 2 state homes for (males and females) to investigate
the infection of different intestinal parasites (pathogenic and non-pathogenic).
The infection rate was higher among males 15.7% than females 6%, these rates were
increased when concentration method was employed up to 54.8% for males and 8.7% for
females significantly.
Most infected orphans were found to harbor single parasite followed by double, triple
parasites.
The highest rate of infection was found among young age group (1-5) years old, while
the older age groups got lowest rates.
Of helminthes, the commonest parasite was Hymenolepis nana 5.7% and of protozoa, the
commonest intestinal parasite was Giardia lamblia

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Publication Date
Sun Dec 01 2024
Journal Name
The Medical Journal Of Tikrit University
ChemiluminescenceMicroparticle Immunoassay in the Diagnosis of Hepatitis C Virus among Patients on Hemodialysis: A Comparative Study
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Browse Iraqi academic journals and research papers

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study The Influence of Forming Conditions Like Deformation Speed on Void Closure in Open Die Forging
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This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.

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