Preferred Language
Articles
/
jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
...Show More Authors

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of revenue from contracts with customers" and the quality of financial reporting. To achieve the objective of the study, a questionnaire consisting of 423 individuals from the study sample composed of faculty members was designed in the accounting departments of Iraqi universities (academics) and auditors (Professionals), quantitative method was selected using the deductive input in this study. The statistical program SPSS was used to enter the initial data. The number of correct forms entered into the program reached 361 (206 academicians, 155 professionals) with 85.5% of the total sample size , Has reached the study The study concluded with a set of recommendations, the most important being the application of IFRS and the need to create a working environment in Iraq's economic units in order to implement the standards

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Prediction of Biodegradability Possibility for Sewage of the Dairy Industry
...Show More Authors

he dairy industry is one of the industrial activities classified within the food industries in all phases of the dairy industry, which leads to an increase in the amount of wastewater discharged from this industry. The study was conducted in the Abu Ghraib dairy factory, classified as one of the central factories in Iraq, located in the west of Baghdad governorate, with a design capacity of 22,815 tons of dairy products. The characteristics of the liquid waste generated from the factory were determined for the following parameters biological oxygen demand (BOD5), Chemical oxygen demand (COD), total suspended solids (TSS), pH, nitrate, phosphate, chloride, and sulfate with an average value of (1079, 1945, 323, 9.2, 24, 2

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
Artistic values of the components of space Natural History Museum
...Show More Authors

The artistic concepts differ in their expressive and semantic relations, among these concepts are the artistic values, as there are points of view, social concepts and historical values interacted from one generation to another over the time. These values represent symbols and indications reflect reality, which has passed through the time to reach us with environmental forms saved by the history at the Natural History Museum, has an impact on the receives mind with its formal and sensory dimensions and connecting with that history as an environment that lacks to the current reality which has immortal means particularly in the cognitive thinking , and the reflection of that in the Iraqi culture and with the associated concepts of interior

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
A THEORETICAL VISION OF THE METHODOLOGY OF MATCHING AND CONGRUENCE
...Show More Authors

Perhaps the issue of media and the press, especially one of the most common topics that people deliberate and deal with permanently and continuously. An issue of such significance has pushed researchers to put the following question, “Is it possible to live without media?”, “Can people ignore the newspaper, radio, TV, or the other communication means?”

The answer is very simple. It is difficult for civilized society to overtake information, or dispense with circulation, at the individual or collective level. Yet, the question of how to make the media and how it determines its content still requires extensive media experience; and knowledge of the social structure and its relations; and ac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Legalization of political parties Study in the law of parties
...Show More Authors

The political parties are considered to be the basic infrastructure in the political process for their great role in achieving the political movement in the country and to work on implementing the goals and interests of its voters in the event of their coming to power. If the parties that totalitarianism led to monopoly and monopolization, We can not talk in these countries about the liberal concept of the party and can not talk about the existence of a law or laws and regulations governing and regulate the work of parties. But on the other hand, which is represented by the liberal state, we find a lot of talk and practice about the form and nature of the legitimate law in regulating the formation of parties and their work in a manner th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Biannual Journal By Department Of Linguistic And Translation Studies In Bayt Al Hikma
Metaphorical meaning of parts of the human body in Russian
...Show More Authors

This article discusses some of the metaphorical use of language units. Here we will define the basic concepts and underline the causes of this phenomenon. Through research it is proven that through the application of names of some body parts achieves the variety of metaphorical meanings.

Publication Date
Thu May 05 2022
Journal Name
5g Impact On Biomedical Engineering
Wireless Techniques and Applications of the Internet of Medical Things
...Show More Authors

View Publication
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Religious principles of ethic and globalization of the modern age
...Show More Authors

0

View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The issue of creation of AL-Muatazala and AL-Shaira
...Show More Authors

words of God the Quranic text , is genera words have many faces and connotations a ccording to references, cutures and Ages.That the Quranic text is fixed , But the connotations are moveable the scientists agreed about the miracle of the Qurantic text , But they differd of the Position of miracLe including the muatazala and Al- Ashaira who have adopted the idea of sytem and miracle of linguistic . Most of them were lingustics, grammerians and writers as: AL- Jahith, AL- Faraa Abivbeida , Ibn kutaba , AL -Rumani , AL -katabi , AL- Bakilaai , AL- Gargani and Others.
They also differed in what the words of Allaah mean . Is the Quranic text creature or updated ,it is the issue that exhausted the effort.of muslim scientists though its imbo

... Show More
View Publication Preview PDF
Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY OF THE GENUS PHYTOMYZA FALLEN,1810 (DIPTERA:AGROMYZIDAE) OF IRAQ
...Show More Authors

Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reuse of Spent Hydrotreating Catalyst of the Middle Petroleum Fractions
...Show More Authors

Reuse of spent hydrodesulphurization (HDS) of middle petroleum fractions catalyst CoMo/γAl2O3 was accomplished via removal of coke and contaminants such as vanadium, Iron, Nickel, and sulfur. Three processes were adopted; extraction, leaching, decoking. Soluble and insoluble coke was removed. Leaching step used three different solvents (oxalic acid, ammonium peroxydisulfate and oxalic acid + H2O2) in separate in order to remove contaminant metals (V, S, Ni and Fe).

   The effect of soluble coke removal on leaching step was studied. It was found that the removal of soluble coke significantly enhances the leaching of contaminants and barely affected the removal of active metals

... Show More
View Publication Preview PDF
Crossref (5)
Crossref