The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent shortage and raising in business exposure and put the country in a very difficult situation in case of changing in its oil exports prices or quantity. The negative consistency between the tariff and exchange rate which appear through the weakness of the tariff contribution and the absence of it is role, and rising of exchange rate from other hand is one of the reasons of the Iraqi trade balance shortage. The main conclusion that the researcher worked out that assumption activation of tariff and reducing the Iraqi dinar rate exchange refer clearly to successful consistency between these two variable whereas both of them lead to a rise in the value of imports which motivate the domestic production instead of it and increasing the exports to improve the trade balance. In the end the researcher recommends first of all that tariff must be levied on goods that can be produced domestically at a higher rate than goods that are not capable of producing them, To stimulate the front and back linkages of these industries, and when there is elastic production that means it is a chance to reduce the exchange rate which reflect positively on the Iraqi trade balance.
تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .
وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما
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The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance
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