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Financial reporting of grants and assistance in government units according to IPSAS23
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Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the government unit (research sample).

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of economic units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the economic unit (research sample).

The study reached several recommendations, the most important of which is the need to evaluate the accounting system and provide the requirements of the accounting standards, including the transition from the monetary basis to the basis of merit and the amendment of classifications and tabulations to include the types of grants and assistance.

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Seemingly Unrelated Regression Model to Measure the Profitability of Some Iraqi Private Commercial Banks with Presence of Outliers
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A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

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Publication Date
Fri Jan 15 2021
Journal Name
Plant Archives
AN ECONOMIC STUDY TO MEASURE THE IMPACT OF THE MAIN VARIABLES ON RURAL POVERTY IN IRAQ FOR THE PERIOD 1990-2019
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Publication Date
Tue Sep 30 2025
Journal Name
Journal Of Physical Education
The Effect of Increasing Rehabilitation Program Using Electric Stimulation On Rehabilitating Knee Joint Working Muscles Due to ACL Tear In Athletes
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Publication Date
Thu Sep 01 2022
Journal Name
Fuel
Experimental evaluation of Carbon Dioxide-Assisted Gravity Drainage process (CO2-AGD) to improve oil recovery in reservoirs with strong water drive
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Publication Date
Tue Sep 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries among a group of boys with β-thalassemia major (10-12 years old) in relation to salivary Mutans streptococci
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Background: Beta thalassemia major is an inherited disorder that may affect general and oral health.The purpose of this study was toassess the severity of dental caries in relation to oral cleanliness, mutans streptococciamong a group of boys with beta thalassemia majorin comparison with a control group. Materials and Methods: The study involved 30 boys with BTM aged 10-12 years compared to 30 healthy boys with the same age group. d1-4mfs and D1-4 MFS indices were applied (Muhlemann, 1976), the viable counts of mutans streptococci in stimulated saliva were also determined. Results: The entire thalassemic group was caries-active. For both dentitions, a higher dmfs/DMFS values were recorded for study compared to control group, difference was

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Publication Date
Wed Oct 18 2023
Journal Name
Ieee Access
A New Imputation Technique Based a Multi-Spike Neural Network to Handle Missing Data in the Internet of Things Network (IoT)
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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of bitter taste threshold on caries experience in relation to ABO blood types among dental students at Al Kufa University
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Background: Blood group system and the ability to taste phenylthiocarbamide (PTC) are the most studied traits in human genetics which have been extensively used in describing genetic variations among human populations around the world that may had an effect on dental caries. The aims of present study were to investigate the caries experience among students with different bitter taste threshold in relation to blood type. Materials and Methods: The sample of present study includes dental students female aged19-21 years. The diagnosis of dental caries was done according to the criteria of Manjia et al, 1989 recording decayed lesion by severity (D1-4) MFS. Furthermore, bitter taste sensitivity was measured according to PTC (phenylthiocarbamid

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic leadership and its role in achieving competitiveness in industrial establishments": "A field study in Bashir Al-Siksik & Co. for the manufacture of sanitary and plastic tools
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This study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip

To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company: applied research
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                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Genetic And Environmental Resources Conservation
The study of food preference of Callosobruchus maculatus to five types of fabaceae
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