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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
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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..

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Inclusive leadership in the General Secretariat for the Council of Ministers - An analytical research
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The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

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Publication Date
Thu Oct 01 2015
Journal Name
American Research Thoughts
Investigation of some Oral Strategies and their Development to the Iraqi EFL Learners` Performance.
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The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic management accounting and its impact on the competitive advantage in Jordanian industrial companies
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This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The relationship between risk management strategies and the risks of container transport: Applied research in the National Insurance Company
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The aim of the research is to find out the nature of the relationship between the interrelationships and the interrelationships between risk management strategies (avoiding danger, risk exposure, risk exhibition, preventive programs and activities to reduce risks) and the dangers of container transportation, as an independent variable in the dangers of container transportation as a dependent variable, the study started from the problem that the company suffers from The practical aspect of the study was applied at the National Insurance Corporation, and the researcher designed a diagram according to the study's schematic diagram. The study, and for the purpose of data and information related to that, it relied on the descriptive a

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effect of uncertainty in adopting the general requirements of strategic environmental assessment /exploratory study
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Abstract                                                                  

The aim of the research is to demonstrate the role of uncertainty in adopting the general requirements for the strategic environmental assessment of service departments in Babil Governorate and the Environment Department. By focusing on a range of environmental problems, despite the efforts exerted to deal with the environme

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in reducing environmental pollution: An applied study on brick factories in Iraq
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Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of leader-member exchange in the organizational citizenship behavior according to organizational trust Analytical research at the center of Ministry of Migration and Displaced
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This research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Administrative competencies in many of Iraqi public Organizations: comparative study.
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Competencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.

Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.

The results of the study had differences

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable Accounting indicators that related with create value for the firm
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The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

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