Preferred Language
Articles
/
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
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
تدريس مادة القراءة باللغة الروسية في العراق
...Show More Authors

تدريس مادة القراءة باللغة الروسية في العراق

View Publication Preview PDF
Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Educational values and their role in some religions
...Show More Authors

                           
 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although 

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
مظاهر الترف في الوظائف ابان العصر الفاطمي
...Show More Authors

The Fatimids were arguing with the Abbasids in everything, even in the causes of civilization, and the Islamic moderization had matured,

View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Derivatives in reading behind bin Hisham al-Bazzar Morphological study
...Show More Authors

One of the main criteria taken by the reader in the correct reading of a statement is the standard morphological, Vabv Eetmisah from the rest of science that examines the word andchanges therein lead to new meanings, which is the rule months in Morphology, every increase in construction lead to an increase in meaning.
Who took behind with the likes of ten readers Morphology a way to show the most rightly reading, to perform the desired effect, it has committed as committed behind bin Hisham statement argument morphological under which the clear sense of the formula of distinguished from Matheladtha of formulas feature to perform their intended meaning. And here that God Almighty was meant to each formula is contained in verse without

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
النظام القانوني للمعاهدات الدولية في القانون العراقي
...Show More Authors

النظام القانوني للمعاهدات الدولية في القانون العراقي

View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2004
Journal Name
Al-academy
مفهوم البعد الواحد في الرسم العراقي المعاصر
...Show More Authors

مفهوم البعد الواحد في الرسم العراقي المعاصر

View Publication Preview PDF
Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
تمثّلات حضور الآخر في القصة العربية الحديثة
...Show More Authors

The presence of the other representations in the story of modern Arabic
The other who seek to discuss his presence is the other west, and is nothing new to bring the other whatever, especially the Western literature, especially after the opening of the East West and the occurrence of encounters many Whatever the reasons for them or their causes, and the prevalence of the phenomenon influenced by this Western, and therefore his presence in this literature of any had sex. And certainly our presence (we) also in the literature of the other, and this is very natural, created by the convergence of intellectual, cultural and human, which led to the emergence of the cultural theme of conflict between East and West, and these conflicts take d

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Gabriel Celaya Poesίa Comprometida del Amor y la Vida. Un Estudio Literario Crítico.
...Show More Authors

El moviemiento literario español de posguerra ha visto un cambio muy transcendental al nivel de plantear los temas y la  técnica de formar el genero literario ,de forma que la poesίa ha ocupado un espacio muy significativo en ello ,dado que los poetas buscaban metedos creativos para atraer el público , siguiendo senedores que pudieran afectar de forma u otra en las mentes y sentimientos.

        En esta dirección ,Gabriel Celaya se resalta como voz que ha  traspasado el ánimo de dos promociones genericas que son la de 27 y la de 36, por lo cual podίa conllevar unas asencias muy basicas de la poesίa española que envuelven la precisión clásica y prodencia contemporanea, con

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
مهارات ما بعد المعرفية في الأداء التعبيري
...Show More Authors

إن التعبير ينوء بأثقال كبيرة ، وهذه المشكلة قد تتضاعف ،لأنَّ التعبير يحتاج إلى مها ا رت " لم
تنجح المدرسة في تنميتها تنمية صحيحة " ولأنّهُ يصطدم بعوامل معوقة متعددة منها ثنائية اللغة ،
وكثافة الصفوف ، وغياب المنهج ، وٕاهمال التصحيح، ووضع المدرس لكلمة "لوحظ" من غير
ملاحظة شيء وقلة الحصص ، وضعف الربط بين فروع اللغة ، والتساهل في إعداد المدرس.
وقد كان من نتائج د ا رسة أجرتها المنظمة العربية للتربية والثقافة

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Employment programming fuzzy goal in medical field
...Show More Authors

The aim of this study is to use style programming goal and technical programming goal fuzzy to study assessing need annual accurately and correctly depending on the data and information about the quantity the actual use of medicines and medical supplies in all hospitals and health institutions during a certain period where they were taking the company public for the marketing of medicines and medical supplies sample for research. Programming model was built goal to this problem, which included (15) variable decision, (19) constraint and two objectives:

1 - rational exchange of budget allocated for medicines and supplies.
2 - ensure that the needs of patients of medicines and supplies needed to improve

... Show More
View Publication Preview PDF
Crossref