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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
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Study of Oral Findings, Oxidative Stress and Antioxidant Vitamin E in Serum and Saliva of Crohn's Patients on Azathioprine Monotherapy and those on Combination of Anti-TNF-α Plus Azathioprine
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Background: Crohn's disease (CD) is an immunological disorder associated with chronic inflammatory process of several unspecific regions of gastrointestinal tract but frequently detected in the terminal Ilium and proximal colon or both. This disease frequently presented with various oral manifestations as a consequence of inflammatory process of the disease, nutritional deficiency or medications side effects. Several therapeutic approaches have been developed for CD management that are targeting the inflammatory process and directed at controlling the host immune response. Immunosuppressants such as Azathioprine and anti-TNF α agents as well as the combination of them have been widely used as an effective therapeutic modality with a bett

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Publication Date
Wed Jun 10 2009
Journal Name
Iraqi Journal Of Laser
Real Time Quantum Bit Error Rate Performance Test for a Quantum Cryptography System Based on BB84 protocol
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In this work, the performance of the receiver in a quantum cryptography system based on BB84 protocol is scaled by calculating the Quantum Bit Error Rate (QBER) of the receiver. To apply this performance test, an optical setup was arranged and a circuit was designed and implemented to calculate the QBER. This electronic circuit is used to calculate the number of counts per second generated by the avalanche photodiodes set in the receiver. The calculated counts per second are used to calculate the QBER for the receiver that gives an indication for the performance of the receiver. Minimum QBER, 6%, was obtained with avalanche photodiode excess voltage equals to 2V and laser diode power of 3.16 nW at avalanche photodiode temperature of -10

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Publication Date
Fri Sep 19 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Craniometric asymmetry assessment in class I and class II skeletal relationship patients using helical computed tomography sample aged between 18-35 years
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Background: Asymmetry assessment is an important component of orthodontic diagnosis and treatment planning. Several studies attempted to find the relationship between craniometric asymmetry and skeletal jaws relationship and many authors found some extent of asymmetry in individuals with normal jaws relationship. The use of Computed tomography (CT) allows for the assessment of asymmetry on a dimensionally accurate volumetric image, aim of the study is to determine if there are differences in craniometric asymmetry between patient with skeletal class I and patients with skeletal class II relationship using Helical CT scan. Materials and Methods: Ninety individuals with clinically symmetrical faces were imaged with Helical CT scan, and aging

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Performance Auditing Process Pursuant to the Programs and Policies Guide in improving the health insurance Prosperity: applied research in the Iraqi General Insurance Company
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Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

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Publication Date
Fri Sep 19 2025
Journal Name
Al–bahith Al–a'alami
FACTORS AFFECTING WOMEN’S USE OF ELECTRONIC MARKETING ON SOCIAL MEDIA : (Field Study)
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The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Education Program on Health Care Workers’ Practices toward Waste Management in Primary Health Care Centers
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Objective(s): The aim of this study is to determine the effectiveness of education program on Health Care Workers’ practices toward Primary Health Care Centers waste management and to identify the relationship between these practices and the demographic characteristics of the health workers. Methodology: A quasi- experimental design (pre-post tests) has been used in the present study for the period of November 16th 2014 to June 22nd 2015 .The allocated sample in the present study is consisted of (60) health care worker. The sample was randomly divided into two groups of (30) health care workers each. The stu

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Publication Date
Sat May 18 2024
Journal Name
Proximus Journal Of Sports Science And Physical Education
STUDYING THE REALITY OF ADMINISTRATIVE PROBLEMS FOR MEMBERS OF THE ADMINISTRATIVE BODIES OF FIRST-CLASS FOOTBALL CLUBS FROM THE PLAYERS’ POINT OF VIEW
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The research aims to study the administrative problems in the sports management of the members of the administrative bodies of the first-class clubs of the province of Baghdad in football. The researchers used the descriptive approach (survey study) for its relevance to the nature of the research. The research community is represented by first-class football players, who numbered (176) players. The research sample was chosen by the deliberate method, as the basic research sample reached (136) individuals from the total research community. The researchers used the questionnaire to collect the necessary data to achieve the goal of the research by applying a questionnaire that aims to ident

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
A new species of Solanum L.(Solanaceae) from Baghdad city Iraq
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Solanum americanum is a new annual shrubby plant seen recently in fields and gardens of Baghdad city. A new species is described and illustrated, inhabit wet or semi dry places and have consequently a mesophytic habit. A detailed morphological study of the stems, leaves, Inflorescence, flower, male and female reproductive organs and fruits has been done, revealed several interesting taxonomic characteristics, which have not previously been studied in Iraq. Also, anatomical studies reveals constant taxonomical characteristics such as the presence of anthocayanine in outer row of epidermis, distinct chlorenchyma in whole cortex, the wide pith of stems, and presence of distinct mesophyll that differentiated into palisade layer and spongy laye

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
Mechanical and Physiochemical Properties of Central Marshes Bed Soils – Southern Iraq
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The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEDIMENTO LOGICAL STUDY OF SHIRANISH FORMATION WELL DD-1 (N-IRAQ)
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Shiranish formation has been divided into two microfacies units: 1-Marly biowacke stone facies 2-Biogenic pack stone facies These microfacies reflected marine deep shelf margin in the upper part of the formation, the lower part was deeper. 238 slides were investigated depending on Mineralogical, compositional and Biological processes, which reflect deep shelf margin at upper part of the formation, but at the lower part open sea environment. The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper- Middle Maestrichtian.

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