Preferred Language
Articles
/
jeasiq-159
Financial reporting of grants and assistance in government units according to IPSAS23
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
عن البيت الأول وأبوّته
...Show More Authors

كيف بنى الشاعر العربي القديم قصيدته موسيقيا ؟ ولماذا تقوم هذه القصيدة على معمار إيقاعي معين دون غيره ؟ ولماذا صار ذلك البناء سمة لتشكيل ذائقتنا الشعرية وترديد مسارها ـ الذي لا يكاد يشابهه ما لدى الأمم الأخرى ـ حتى عصرنا الراهن هذِا ؟ وما علاقة البناء الموسيقي بالانفعالات الشعورية والنفسية المشتجرة في ذات المبدع ؟

View Publication Preview PDF
Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
A consensus on measurement
...Show More Authors

Many letters and theses written on the subject of consensus, as well as in measurement,
But we tried to address a topic of consensus

Building a blind measuring guide.
 We have tried to explain the meaning of convening, then the statement of consensus in language and terminology and then the statement of measurement
Also, we have shown the types of consensus mentioned by the jurists, and this is how much was in the first topic, either
The second section included the statement of the doctrines of the blind in the matter, and then the evidence of each doctrine and discussed.
We followed it with the most correct opinion statement and concluded the research with some of the conclusions we reached through
search.

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
...Show More Authors

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Promoting Clinical Breast Examination as A screening Tool for Breast Cancer in Iraq
...Show More Authors

Breast cancer constitutes about one fourth of the registered cancer cases among the Iraqi population (1)
and it is the leading cause of death among Iraqi women (2)
. Each year more women are exposed to the vicious
ramifications of this disease which include death if left unmanaged or the negative sequels that they would
experience, cosmetically and psychologically, after exposure to radical mastectomy.
The World Health Organization (WHO) documented that early detection and screening, when coped
with adequate therapy, could offer a reduction in breast cancer mortality; displaying that the low survival rates
in less developed countries, including Iraq, is mainly attributed to the lack of early detection programs couple

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
...Show More Authors

Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
مؤلفات عن وباء الطاعون في الوباء الاسلامي
...Show More Authors

Throughout the ages, a number of natural and human disasters have
occurred in the Islamic world,

View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
La voix de la mère dans À la Recherche du Temps perdu
...Show More Authors

 

Abstract

The twentieth century French novel had undergo a significant change that took the form of a radical move from the traditional son who follows his father to one who no way prevalent in the classical French novel. The new son in the 2Oth century novel finds himself emotionally attached which both became a new trend and approach in novel writing.

Marcel Proust's novel which can be considered a source of inspiration for most of 2Oth century novelists is a good example of the mother supremacy which is crystal clear from the first page through its parts and chapters till the last page. In fact, Proust had written a completely different novel from the Balzacian conventions. Unlike the latter's novels, Pro

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
المجلة السياسية والدولية
تنفيذ مفهوم المسؤولية عن الحماية في ليبيا
...Show More Authors

بعد الاحتجاجات التي اندلعت في ليبيا في فبراير 3122 ،استند مجلس الأمن وهيئات الأمم المتحدة الأخرى على مفهوم المسئولية عن الحماية (R2P )(لمعالجة الأوضاع الإنسانية الناجمة عن تلك الاحتجاجات. وأصدر المجلس القرار 1970والذي فرض بموجبه حزمة من العقوبات على ليبيا، ثم أصدر القرار 1973 الذي سمح بالتدخل العسكري هناك. وبعد البدء بتنفيذ الحملة العسكرية تبين أن الناتو استغل هذه القرارات لتنفيذ أجندته الخاصة وعمل على الإطاحة بالن

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
...Show More Authors

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE PROBLEM OF RANDOMSLAUGHTER IN BAGHDAD AND THE POSSIBILITY OF APPLYING MOBILE SLAGHTERHOUSEES TO REDUCE THEM: THE PROBLEM OF RANDOMSLAUGHTER IN BAGHDAD AND THE POSSIBILITY OF APPLYING MOBILE SLAGHTERHOUSEES TO REDUCE THEM
...Show More Authors

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

... Show More
View Publication Preview PDF