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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 Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Urbanization and urban growth in Iraq
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The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
المنهج النبوي في التعايش الحضاري
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This research aims to highlight the prophetic approach in civilized coexistence, and to show what society was like in the time of the Prophet, and specifically after the sakha and the writing of the newspaper (prophetic document) which established the rules of civilized coexistence, and there is no doubt that God almighty created all nations and different peoples according to Human nature, this difference has been recognized by the duty of coexistence and acquaintance without abolishing each other, coexistence and recognition of the other and respect for its particularities result in a state of dialogue between cultures and civilizations and paves the way for their meeting instead of clashing, as well as contributing coexistence to make

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Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
آداب البحث في التراث العربي
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الادب في اللغة ملكة تقصي من قامت به عن كل ما يشبنه

او هو حسن الخلق وفعل المكارم

او الظرف وحسن التناول

او الالتزام لما يندب له الانسان(1) .

وقد كثر استخدام هذه اللفظة في التراث فقيل ادب الطبيب ، وادب الوزير، وادب القاضي ، وادب المائدة ، وادب الخط ، وادب المعلم والمتعلم ، وادب المعلم في نفسه وفي درسه ،وادب المتعلم مع استاذه وادب البحث والدرس.

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Rationality and Freedom in Islamic Thought
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Abstract Rationality and freedom are fundamental elements of Western modernity. Although modern and contemporary Islamic thought has established its intellectual foundations on the fundamentals of intellectual thought that are at the core of its Islamic intellectual system, at the same time many of its intellectual products have been a response In spite of the fact that this Islamic intellectual response stands out from Western modernity as a negation or a positive attitude. The Islamic intellectual response differed in determining its position on Western modernity, depending on the nature of the historical stage that was The Islamic nation, as well as the nature of the challenge posed by Western civilization to other nations and other c

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Publication Date
Tue May 07 2019
Journal Name
Journal Of Planner And Development
virtual water in consumer goods
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That water is the lifeblood and without it no life on our planet, he says in the Holy Koran: In the Name of God {{And We made from water every living thing}} truth of God Almighty (the prophets verse 30) The basis of the existence of settlements served human and a source of fresh water close to it easy access to it is used for domestic, agricultural, on a daily basis, even closer look at the map of Iraq to human settlement to find it is a signatory to both sides of the river are thick and less as we moved away from the source of water until they make up a scene like a necklace the river and the stones of cities and settlements served, was the ancient civilizations, countries and capitals Throughout history, choose sites near sour

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Thematic consistency in Surat Al-Gashiyah
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research aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Domestic Technique in Batik Art
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Domestic Technique in Batik Art

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Publication Date
Wed Sep 02 2009
Journal Name
مجلة كلية اللغات
اقتباس قرآنی در دوحة الازهار
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كان من مظاهر تأثير اللغة العربية في الفارسية بعد الفتح الإسلامي، القرآن الكريم والحديث الشريف، فتأثر الشعراء والأدباء الإيرانيون بهما وبفنون أقوال العرب عموماً، فاقتبسوا في أشعارهم وكتاباتهم الفارسية أو العربية منها، كثيراً من الآيات والأحاديث والمصطلحات العربية، وهذا الاقتباس هو فنّ أدبي ينتمي الى المحسنات اللفظية والتي تشكّل مع المحسنات المعنوية عُنصُري علم البديع الذي هو فرع من ثلاثة علوم الى جانب عل

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
أطاريح جامعية في التراث العربي
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إن موضوع العلاقات الحضارية بين المغرب و وادي الرافدين في عصر فجر التاريخ من المواضيع التي تعنى بإنتقال التأثيرات الحضارية العراقية إلى دول المغرب العربي عامة والمغرب خاصة . فقد إسترعى إنتباهي وجود إشارات مقتضبة أحيانا ومفصلة أحيانا أخرى عن تأثيرات في بعض الصناعات الفخارية والمعدنية والعمارة الدينية والدنيوية بين بلدان شرق البحر المتوسط والمغرب في

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
ديناميكية النمو الحضري في العراق
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