Preferred Language
Articles
/
jeasiq-1354
Challenges of applying IFRS 16 to the Iraqi environment and its role in improving Financial indicators of economic units Applied to the General Company of Iraqi Airways
...Show More Authors

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve the problems of leases, especially the operational lease contracts (used in Iraq) of off- Balance sheet Financing . for the lessee. No accounting standard in Iraq has been issued in accordance with the International Standard concerning Tenancy Contracts. Therefore, the aim of the research is to adopt the standard of IFRS 16 according to the specificity of the Iraqi environment and to meet the challenges of implementation and in accordance with Iraq's approach to the adoption of accounting standards. and the impact on the quality of financial reporting reflected in the financial indicators of economic units leased to the Iraqi environment .The research reached a number of conclusions, the most important of which are the following:

- The IFRS 16 standard reflects the accuracy of the IASB's application of transparency in the financial reporting of the economic units engaged in the leasing activity and the increased understanding and comparability of the users of the financial statements by reflecting the requirements of IFRS 16 for the quality of the financial information.

- There are challenges facing the Iraqi environment to adopt financial reporting standards on handling lease contracts.

- The adoption of IFRS16 in the Iraqi environment through the proposed model of the General Company of Iraqi Airways has contributed to improving the financial indicators of the company in terms of the quality of information and presentation of the financial statements, which reflects positively "in the decisions of investors and lenders, which is in line with the State's tendency to attract investment and revitalization Economic movement.

The most important recommendations reached by the research are:

- The cultural, legislative or economic challenges should be met in order to adopt the criteria for financial reporting of leases in the Iraqi environment through the amendment or enactment of some laws (the law of leasing, tax laws, corporate law).

- Trying to formulate accounting models that adopt international standards after adapting them to suit the Iraqi environment to enforce the investigation of articles (25.26) of the Iraqi constitution..

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
solving linear fractional programming problems (LFP) by Using denominator function restriction method and compare it with linear transformations method
...Show More Authors

 

Abstract

The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.

the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Some Metal Ions Complexes Derived From Schiff Base Ligand with Anthranillic Acid: Preparation, Spectroscopic and Biological Studies: organic chemistry
...Show More Authors

This search includes the preparation of Schiff base ligand (SB) from condensation primary amine with vanillin. The new ligand was diagnosed by spectroscopic methods as Mass, NMR, CHN and FTIR. Ligand complexes were mixed from new (SB) and Anthranillic acid (A) with five metal (II) chlorides. The preparation and diagnosis were conducted by FTIR, CHN, UV-visible, molar conductivity, atomic absorption and magnetic moment. The octahedral geometrical shape of the complexes was proposed. The ligands and their new complexes were screened with two different types of bacteria.

View Publication Preview PDF
Scopus (14)
Scopus Clarivate Crossref
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Color Image Compression System by using Block Categorization Based on Spatial Details and DCT Followed by Improved Entropy Encoder
...Show More Authors

In this paper, a new high-performance lossy compression technique based on DCT is proposed. The image is partitioned into blocks of a size of NxN (where N is multiple of 2), each block is categorized whether it is high frequency (uncorrelated block) or low frequency (correlated block) according to its spatial details, this done by calculating the energy of block by taking the absolute sum of differential pulse code modulation (DPCM) differences between pixels to determine the level of correlation by using a specified threshold value. The image blocks will be scanned and converted into 1D vectors using horizontal scan order. Then, 1D-DCT is applied for each vector to produce transform coefficients. The transformed coefficients will be qua

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Jordanian Journal Of Computers And Information Technology
BEYOND WORDS: HARNESSING SPEECH SOUND FOR SPEAKER AGE AND GENDER DETECTION USING 1D CNN ARCHITECTURE WITH SELF-ATTENTION MECHANISM
...Show More Authors

Beyond the immediate content of speech, the voice can provide rich information about a speaker's demographics, including age and gender. Estimating a speaker's age and gender offers a wide range of applications, spanning from voice forensic analysis to personalized advertising, healthcare monitoring, and human-computer interaction. However, pinpointing precise age remains intricate due to age ambiguity. Specifically, utterances from individuals at adjacent ages are frequently indistinguishable. Addressing this, we propose a novel, end-to-end approach that deploys Mozilla's Common Voice dataset to transform raw audio into high-quality feature representations using Wav2Vec2.0 embeddings. These are then channeled into our self-attentio

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Feb 16 2022
Journal Name
Journal Of Economics And Administrative Sciences
Solving Resource Allocation Model by Using Dynamic Optimization Technique for Al-Raji Group Companies for Soft Drinks and Juices
...Show More Authors

In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Nanomedicine: Nanotechnology, Biology And Medicine
Listeria innocua Dps as a nanoplatform for bioluminescence based photodynamic therapy utilizing Gaussia princeps luciferase and zinc protoporphyrin IX
...Show More Authors

View Publication Preview PDF
Scopus (19)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Thu Aug 24 2023
Journal Name
Environmental Monitoring And Assessment
Rice husk coated with copper oxide nanoparticles for 17α-ethinylestradiol removal from an aqueous solution: adsorption mechanisms and kinetics
...Show More Authors

The 17 α-ethinylestradiol (EE2) adsorption from aqueous solution was examined using a novel adsorbent made from rice husk powder coated with CuO nanoparticles (CRH). Advanced analyses of FTIR, XRD, SEM, and EDSwere used to identify the classification parameters of a CRH-like surface morphology, configuration, and functional groups. The rice husk was coated with CuO nanoparticles, allowing it to create large surface area materials with significantly improved textural qualities with regard to functional use and adsorption performance, according to a detailed characterization of the synthesized materials. The adsorption process was applied successfully with elimination effectiveness of 100% which can be kept up to 61.3%. The parameters of ads

... Show More
View Publication
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
الخلفية التاريخية النسبية والمذهبية لبني يفرن واماكن وجودهم في المغرب والاندلس من الفتح الاسلامي الى القرن الخامس الهجري/الحادي عشر الميلادي دراسة تاريخية
...Show More Authors

    The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

View Publication Preview PDF
Publication Date
Sun Oct 25 2020
Journal Name
المؤتمر العلمي الدولي الثالث لكلية التربية البدنية
دراسة مشكلات الاتصال بين طلبة الدراسات العليا وأعضاء هيئة التدريس في بعض كليات التربية البدنية وعلوم الرياضة العراقية من وجهة نظر الطلبة أنفسهم
...Show More Authors

Publication Date
Thu Jan 06 2022
Journal Name
Al-adab Journal
اتجاهات العمود السياسي في جريدة الزمان الدولية ازاء الشأن العراقي دراسة تحليلية لعمود (توقيع) انموذجا للمدة من 1/12/2004 ولغاية1/2/2005
...Show More Authors

ءأرﻘﻟا ةﺎﯾﺣﺑ ًﺎﻘﯾﺛو ًﻻﺎﺻﺗا لﺻﺗﺗ. نﻣ ﮫﺑﺗﺎﮐﻟﻟ ﻲﺻﺧﺷﻟا ﻊﺑﺎطﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا لﻣﺣﯾ ا فﻟﺗﺧﻣﻟ ﮫﻟوﺎﻧﺗ لﻼﺧ وا ﮫﺋارا وا هرظﻧ ﺔﮭﺟو لﻣﺣﺗ ﻲﺗﻟا ﺔﯾﻣوﯾﻟا ثادﺣﻻاو ﺎﯾﺎﺿﻘﻟ ﺢﺿﻔﺑ موﻘﯾو ثادﺣﻻاو ﺔﯾﺑﻟﺳﻟا رھاوظﻟﻟ ىدﺻﺗﯾ وا، ءيرﺎﻘﻟا ﯽﻟا ﮫﺑرﺎﺟﺗ وا هرﺎﮐﻓا ءﺎطﺧﻻا دﺻرﯾ بﯾﻗرﺑ ﮫﺑﺷا وھو، ءيرﺟﻟا دﻘﻧﻟا نﻋ مﻧﯾ بوﻟﺳﺎﺑ ﺔﺋطﺎﺧﻟا تﺎﺳرﺎﻣﻣﻟا ﺎﮭﺣدﻣﯾو تﺎﯾﺑﺎﺟﯾﻻا ﯽﻟﻋ

... Show More
View Publication
Crossref