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jeasiq-1600
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance sheet Financing by the lessee by recognizing all leases in the lessee's budget except for short-term contracts of one year, less, and less value of less than $ 5,000, Has been extended. The elimination of extra-budgetary funding is positively reflected "in the quality of financial reporting. The research examines the impact of IFRS 16 on the quality of the financial reporting of the Iraqi Airways Company as a charter entity and it deals with all leases as operating in line with the consolidated accounting system that is required to prepare its financial statements., and with Iraq's intention to adopt international standards, which started with the banking sector according to the instructions of the Central Bank by the end of 2016, the research provides a "modest" effort to adopt a model conforming to IFRS 16, Standardized accounting system in a vital sector of the Iraqi economy, a leasing sector. The research reached a number of conclusions, the most important of which are the following:                                          

- IFRS 16 can be adopted in Iraq while maintaining the consolidated accounting system and utilizing the flexibility of the system to absorb the newly created accounts and the inclusion of accounting account numbers to suit them.                                       

- A positive impact of IFRS 16 on improving the quality of the financial reporting of the Iraqi Airways Company is to reduce the voluntary entitlements of the company, thus enhancing the quality of financial reporting.                                                                   

The most important recommendations reached by the research are:                                    - Iraqi economic units should apply the finance lease and offer the right to use the asset and lease liabilities within the statement of financial position separately from the rest of the items or under the same item that would have been presented if they had been held.

- Updating the accounting guide in the consolidated accounting system to accommodate the changes resulting from the adoption of international standards, including the leases standard through the proposed model, and trying to formulate accounting models that adopt international standards after adjusting them to suit the Iraqi environment, similar to the proposed lease accounting model.

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Publication Date
Thu Dec 15 2016
Journal Name
Political Issues
تكتل القوى الاقتصادية الصاعدة: مجموعة البريكس ( BRICS ) أنموذجاً
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Dominated the global arena attempts historic centers of imperialism (the United States, Europe, and Japan) to maintain its control of exclusive on the planet through a combination of economic globalization and liberal policies, which allow for capital transit of nationalism, of the Trinity, that is unique to issue decisions alone in all issues, including the interests of these countries alone . But the global landscape began to change with the entry of the twenty-first century world, although the United States, Europe and Japan remain in the list of major economic powers today, but it can not question the idea that the rising powers (Russia, China and India), has transferred the impact of rise to the level of major powers and the re-arrange

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Publication Date
Fri Jan 02 2009
Journal Name
Political Sciences Journal
الآثار الاقتصادية - الاجتماعية للنهج الاقتصادي الليبرالي روسيا أنموذجاً
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الآثار الاقتصادية - الاجتماعية للنهج الاقتصادي الليبرالي روسيا أنموذجاً

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Publication Date
Fri Jul 15 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
SUBJECT REVIEW: APPLIED LINGUISTICS AND LANGUAGE TEACHING
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Language mirrors understanding of the same or other culture. Meaning is hardly encoded in the world community. Some linguists cannot solve language problems because of its abstractedness. Language communicators learn the second or foreign language at schools for three reasons. First, English is not their first language. Second, they have little or no educational background in experiencing what they know in another language. Third, they have not improved their communication skills in English. Analyzing the language as a mean of communication would not be learned enough without its practice. This paper gives an exclusive preview of applied linguistics. It defines the conversion of different areas of the study of language with second o

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Developed JPEG Algorithm Applied in Image Compression
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Abstract<p>JPEG is most popular image compression and encoding, this technique is widely used in many applications (images, videos and 3D animations). Meanwhile, researchers are very interested to develop this massive technique to compress images at higher compression ratios with keeping image quality as much as possible. For this reason in this paper we introduce a developed JPEG based on fast DCT and removed most of zeros and keeps their positions in a transformed block. Additionally, arithmetic coding applied rather than Huffman coding. The results showed up, the proposed developed JPEG algorithm has better image quality than traditional JPEG techniques.</p>
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Publication Date
Tue Dec 01 2020
Journal Name
2020 5th Ieee International Conference On Recent Advances And Innovations In Engineering (icraie)
The New Way of Estimating the PCB's Lifetime of Fatigue using the Principle of Linear Accumulated Damage in Various Boundary Condition
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Publication Date
Mon Dec 30 2024
Journal Name
Cumhuriyet Üniversitesi Fen-edebiyat Fakültesi Sosyal Bilimler Dergisi
French Language in Iraq: Study of the Relationship between University Education and Social Activities (The Case of the University of Baghdad)
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Cumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi | Volume: 48 Issue: 2

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Publication Date
Wed Sep 20 2023
Journal Name
Scientific Culture
THE REALITY OF THE PARTICIPATION OF FEMALE ENTREPRENEURS IN ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT/ A FIELD STUDY IN BAGHDAD GOVERNORATE
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Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

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Publication Date
Mon Jul 14 2025
Journal Name
Modern Sport
The reality of technological leadership in youth and sports directorates in the southern region from the point of view of employees
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Publication Date
Tue Jun 30 2020
Journal Name
Dialogo
The Problems of Applying Psychological, Educational and Political Measurement Instruments in light of the Prevalence of the Corona virus (Covid-19)
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Publication Date
Thu Jan 17 2019
Journal Name
Energy Procedia
Irradiation of the thin films of MnS with fast neutrons and the possibility of using the new characteristics in optical detector
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The optical detectors which had been used in medical applications, and especially in radioactive treatments, need to be modified studied for the effects of radiations on them. This study included preparation of the MnS thin films in a way that vacuum thermal evaporation process at room temperature 27°C with thickness (400+-10nm) nm and a sedimentation rate of 0.39nm/sec on glass floors. The thin films prepared as a detector and had to be treated with neutron irradiation to examine the results gained from this process. The results decay X-ray (XRD) showed that all the prepared thin films have a multi-crystalline structure with the dominance of the direction (111), the two samples were irradiated with a neutron irradiation source (241Am-9Be)

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