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jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
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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

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The most prominent philosophical and rhetorical concepts in the perspective of philosophers and theologians
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     This research aims to clarify and define the most important philosophical and rhetorical concepts to which many philosophical and rhetorical issues refer، since they have an effective role in the diversity and difference of intellectual schools، which are indispensable in proving major dogmatic issues، such as the concept of (existence، being، essence، and authenticity). Existence or Essence in contrast to the consideration of the other concept)، because it is one of the complex concepts and common words that carry different connotations among thinkers.

   And from (the rule of judging something is a branch of its perception)، the researchers began to define these concepts، as evidence of the sincerity of perce

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Dialectic of Identity and the Other in Iraqi Contemporary Theatre: انس راهي علي
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  The value of culture in its interaction is composed and formulated according to compatible and incompatible roles which view the identity that adopts that formation although it is in most cases perceived and declared. The attraction and difference characteristic might be implied within subjective and procedural meaning through which it seeks to make the identity mobile subject to identity- shaping cultural causes implying the conflicts that take the shape and culture of real time. As for the end of the twentieth century and afterward where the concepts of hegemony, globalization, cultural invasion, colonial and imperial culture, all these causes made the cultural identity concept appear on the surface of the critical studies as a

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Publication Date
Tue Mar 02 2021
Journal Name
Humanitarian And Natural Sciences Journal
THE LINGUISTIC STRUCTURES OF THE HISTORIANS ALYAQOUBI (284 AH / 897 AD) ARE A MODEL
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The research in the linguistic structures of the historians Al-Yaqoubi is considered a model of the important topics in historical studies in general, given its importance in the lives of peoples due to its connotations and meanings that summarize interpretation, clarification, and prolonged speech, as it includes life meanings with many dimensions, these structures have been used in historical incidents Important, and throughout the different ages, as it can be used to support an opinion, solve problems, prove evidence, increase wisdom, and it needs rich life experiences, and a sound language, to use it, and needs a wide absorptive capacity for the recipient, the research included linguistic structures in the achievement of science , Lingu

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Publication Date
Wed Jul 13 2016
Journal Name
International Journal Of Mathematics Trends And Technology
Designed Algorithms for Compute the Tenser Product of Representation for the Special Linear Groups
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The main objective of this paper is to designed algorithms and implemented in the construction of the main program designated for the determination the tenser product of representation for the special linear group.

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Publication Date
Wed Oct 05 2022
Journal Name
Journal Of Basic Science
Loss in the Translation of Colour Euphemstic Expressions in the Qur’an: A Pragmatic Analysis
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Publication Date
Wed Jun 27 2018
Journal Name
Journal Of The College Of Education For Women
The Referential Aspect of the Quranic Text Az-Zahraa’s)Peace Be Upon Her( Speech
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In the present paper, the researcher attempts to shed some light on the objective behind inserting some Qur'anic verses by Al-Zahraa (Peace Be Upon Her) in her revered speech. Besides, it tries to investigate the hidden meaning of these verses and to study them in the light of pragmaticreferences. This task is supported by Books of Tafseer as well as the books that explained this speech to arrive at its intended meaning. It is possible say that this is astep towards studying speeches of 'Ahlul Bayt' (People of the Prophet's household) in terms of modern linguistic studies, as well as employing modern methods to explore the aesthetic values of these texts.

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Linguistic Analysis of Deduction in The Holy Qur’an: Surat Ghafir as a Model
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This paper aims at discovering the real implication of deduction in the Arabic culture
with concentration on its applications in Arabic grammar, logic, and fundamentals of Islamic
legislations. Some light has been shed on deduction in the Arabic culture but most of recent
works did not analyze deduction according to the pragmatic analysis. This paper will answer
the following questions:
 to what extent deduction in Arabic grammar could comprehend with deduction l logic and
fundamentals of thinking in Islamic thought?
 how can we find the deduction thinking in the Qur’anic surah if Ghafir?
 Can we find parts of deduction in the surah?
The methodology in this paper is descriptive analytical. This metho

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE PORTRAIT OF THE ARTIST AS A ROBOT: A LITERARY LOOK AT E-POETRY
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This study examines the validity of e-poetry as an acceptable literary genre. The
thematic, stylistic and esthetic features of a selected number of e-poems produced by
poetry generators are analyzed for this purpose. The e-poems are then compared with a
number of works written by Dada poets in order to establish the literary merit of the
former.

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Publication Date
Tue Jul 25 2017
Journal Name
J. Entomol. Zool. Studies
Histological and histochemical observations of the small Intestine in the indigenous Gazelle (Gazella subgutturosa)
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LO Hamza, NA Al-Mansor, J. Entomol. Zool. Studies, 2017 - Cited by 14

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Publication Date
Thu Dec 20 2018
Journal Name
Al-adab Journal
An Evaluation of the "English for Iraq" Course for the Fifth Grade Secondary Schools
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Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

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