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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
Sat Dec 03 2011
Journal Name
مجلة حولية المنتدى
مفهوم التعايش السلمي ودوره في تحقيق الوحدة الوطنية
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ان التعايش السلمي والوحدة الوطنية تربطهما علاقة وثيقة تعبر عن حاجة اجتماعية في أطار تطور مجتمعي للدولة العراقية، فقد شهد العراق بعد العام 2003 تحديا جديدا تمثل في تغليب الانتماءات الفرعية والطائفية والعرقية والدينية والمذهبية على الانتماء الوطني مما يؤدي الى بلورة وترسيخ عوامل الانقسام وتفتيت لمقومات الوحدة الاندماج الوطني ، لذلك تعد دعامة التعايش السلمي في المجتمعات ضرورة لازمة من اجل الحفاظ على كينونة

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Publication Date
Fri Jun 08 2018
Journal Name
المجلة السياسية والدولية
مبادى القانون الطبيعي وتطوره في الفكر السياسي الغربي
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لقد أثارت فكرة القانون الطبيعي اهتمام الفقهاء والفلاسفة في الشرق والغرب ، القدامى منهم والمحدثون وشيدوا نظريات وأقاموا مناقشات حول فكرة القانون الطبيعي والطبيعة والعقل الطبيعي مما جعل هذه الفكرة تبدو إحدى المعطيات الأساسية للفكر الإنساني والتي لا يمكن تجاوزها في إي وقت أو في إي مكان. يبدو إن مفهوم القانون الطبيعي وان كان يعد من اعرق المفاهيم الفلسفية إلا انه يعد واحد من تلك المفاهيم التي وان احتفظت بجوهرها

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Publication Date
Sat Sep 04 2021
Journal Name
القانون والعلوم السياسية
المصالح الامريكية في القارة الافريقية بعد عام 2000
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تنشر الولايات المتحدة قوات في جميع دول القارة الافريقية بهدف السيطرة الكاملة عليها وتحقيق اهدافها ومصالحها

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
البُنى السَّردیة في شعر امرئ القیس دراسة تحلیلیة
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There is no doubt that the narrative form is a mixture of many elements that it
becomes so hard to differentiate between them. Thus, to differentiate between those
elements we must understand the job of every element; and that is the structure of narrative
form in the artistic frame of the old Arabic poem.
Poetry, as the readers confirm, is strongly related to a lot of arts. The rhetorical
form is related to the art of drawing and photography, the rhythm- the core of poetry- is
related to music, its structure to the art of architecture, its tension to drama as it consist of
internal conflict between its elements and ingredients, and the poetry has a narrative
element which relates it to the art of narration and it

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Salience and Erasure in Environmental Advertisements: An Ecolinguistic Study
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Ecolinguistics is a twofold field in which ecology and language are its two major concerns. That is, this field is concerned with the way through which our thoughts, ideologies and the like influence the environment. The present study aims at analyzing (6) constructive and destructive environmental advertisements to find out how the techniques of erasure and salience operate in these types of advertisements. It studies the linguistic expressions that achieve these techniques in the constructive and destructive advertisements. The qualitative and quantitative methods are exploited in the current study. Analyzing (6) constructive and destructive environmental advertisements in accordance with Stibbe’s (2015) model of salience and erasure

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Modern sound systems and their work in contemporary feature film
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Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

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Publication Date
Tue Mar 01 2016
Journal Name
المصرية للدراسات القانونية والاقتصادية
مدى تحقق المنافسة غير المشروعة في حق المؤلف
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Publication Date
Mon Jul 01 2019
Journal Name
في مجلة التراث العلمي العربي
إستراتيجيّةُ المشاكلةِ في القرآن ( مِنَ التّسلّطِ إلى السّلطة)
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توافدت إلى الساحة النقدية اللغوية والأدبية الحديثة مصطلحات من بيئات مختلفة، امتلك بعضها فضيلة المواءمة لمشارب متنوعة مما أهّله لإمامة العنوان في دراسات متعددة ،هذا ما كان من شأن( استراتيجية) ذلك المصطلح العسكري الرحّال إلى حقول العلوم الإنسانية ،فلقدرته التفاعلية استقبلته في حضرة البلاغة رفيقاً لمحسن بديعي تسلّط في التصوّر المنهجي بمفهوم الانسجام اللفظي، ذلك هو( المشاكلة) التي تعني ذكر الشيء بلفظ غيره لوق

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
ملامح التلطف في نهج البلاغة الرسائل والوصايا انموذجاً
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This study aims to look in the commandments and letters of Imam

 Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of

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