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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
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Oral Health Status among Group of Patients with Juvenile Idiopathic Arthritis According to Duration of Illness and Age Group in Iraq
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Background: Juvenile idiopathic arthritis (JIA) is a chronic disease of childhood. Increased prevalence of periodontal disease and dental caries in juvenile idiopathic arthritis is due to difficulties in executing good oral hygiene. This study was conducted to assess oral health status in patients with Juvenile idiopathic arthritis according to age and duration of illness. Materials and methods: A research was conducted among Juvenile idiopathic arthritis patients attending Baghdad Teaching Hospital with different age and both gender, underwent a clinical evaluation of their dental and oral condition. Diagnosis of dental caries was done according to the criteria of WHO (1997). Dental plaque, gingival condition, calculus were assessed by PI/

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Evaluation of Human Health Risks Associated with Exposure to Disinfection by-Products (Dbps) in Drinking Water of Wassit Province Southeast Iraq
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The toxicological risks and lifetime cancer risks associated with exposure to disinfection by-products (DBPs) including Halloacetic acids (HAAs) and trihalomethanes (THMs) compounds by drinking water in several districts in Wassit Province were estimated. The seasonal variation of HAAs and THMs compounds in drinking water have indicated that the mean values for total HAAs (THAAs) and total THMs (TTHMs) ranged from 43.2 to 72.4 mg/l and from 40 to 115.5 mg/l, respectively. The World health organization index for additive toxicity approach was non-compliant with the WHO guideline value in summer and autumn seasons and this means that THMs concentration has adverse toxic health effects. The multi-pathway of lifetime hu

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Sources of the Narrative of Siffin Agreement
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We can conclude that version A is substantially genuine while version B is spurious. an Attempt has been made above to show relevance of this to our understanding of the agreement itself .
The central issue of sunna to which recourse was to be had must of course be connected with development of the meaning of the word sunna from the broader (way of Proceeding ) and (generally agreed practice).
Any sweeping judgements about the invalidity of reports transmitted by shiis or supposed shii are out of place. theestablishment of realistic criteria for the appreciation of early sources for Islamic history is subject which is still in Its infancy

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
The diagnostic validity of P16<inf>INK4A</inf> for cervical carcinoma in a group of Iraqi women infected with HPV
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Publication Date
Fri Dec 27 2024
Journal Name
Epitheorese Klinikes Farmakologias Kai Farmakokinetikes – Greek Edition
Response surface optimization and in vitro study of nasal solusomes nanovesicles for the bioavailability improvement and brain targetting of sumatriptan
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Background: One effective second-generation triptan for migraine attacks is sumatriptan. Following oral use, it has a 40% restricted bioavailability because of the first-pass metabolism. Aim: To develop the best intranasal Solusomes formula as a substitute that delivers into the brain directly, improving its bioavailability, and removing the first-pass outcome was the aim of this effort. Methodology: We developed solute formulations based on the Box-Behnken design and subsequently produced them via thin-film hydration. The quality by design technique was used to establish a correlation between the formulation parameters (Soluplus® and phosphatidylcholine (PC) concentrations) and signif¬icant quality powers (entrapment efficiency (

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Publication Date
Fri Nov 14 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Validity of 3D Reconstructed Computed Tomographic Image in Using Craniometrical Measurements of the Skull for Sex Differentiation (An Iraqi Study)
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Background: The skull offers a high resistance of adverse environmental conditions over time, resulting in the greater stability of the dimorphic features as compared to other skeletal bony pieces. Sex determination of human skeletal considered an initial step in its identification. The present study is undertaken to evaluate the validity of 3D reconstructed computed tomographic images in sex differentiation by using craniometrical measurements at various parts of the skull. Materials and Method: 3D reconstructed computed tomographic scanning of 100 Iraqi subject, (50 males and 50 females) were analyzed with their age range from20-70 years old. Craniometrical linear measurements were located and marked on both side of the 3D skull images.

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Publication Date
Fri Nov 14 2025
Journal Name
University Of Anbar Sport And Physical Education Sciences
The Effect of special exercises to develop the speed of lateral movement and accurate low blows straight front and rear squash players
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study the Inhibitory effect of Rose and blossom bitter orange flowers extracts against different types of bacteria isolated from the oral cavity
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The study in duded isolation and identification of microbial isolates from oral cavity to 10 volunteers, diagnosed within the three groups: Staphylococcus aureus, Staphylococcus epidermidis, Streptococcus spp. and Candida albicans . The sensitivity test of all isolates bacteria Streptococcus spp. , S. aureus and S. epidermidis showed high resistance to Ampicillin(100)%,followed Methicillin (88.88)% and Amoxicillin / clavulanic acid(77.77)%, while the resistance for each of Vancomycin and Amoxicillin were (66.66)%, and the resistance to Erythromycin and Pencillin (55.55)% to each of them. The results showed less resistance to Trimethoprim (22.22)% and Cefalotine (11.11)% of all bacteria isolate. Investigation of the pre

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Publication Date
Tue Oct 30 2018
Journal Name
Risalat Al-huquq Journal
Legal Protection for Producers of Sound Recordings under Iraqi Law
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Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The culturalization of gender action in the Iraqi theatrical address the play " Revelations as an example"
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The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

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