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Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created internally and to determine an appropriate measurement model to evaluate and extinguish them, in addition to distinguishing between them and Traditional intangible assets such as (good well, brand, patent). The research problem was the failure of the Iraqi economic units in the research sample to follow the scientific and professional method of recognition and measurement of the websites they own as an intangible asset and determine their costs and evaluate them in a way that reflects the unit's performance and value. The research field represents the Iraqi commercial banks listed in the Iraqi market for securities, as the research sample reached (five) banks: (the Gulf Commercial Bank, the South Islamic Bank for Investment and Finance, the Mosul Development and Investment Bank, the United Investment Bank and the Iraqi Investment Bank). On the analytical side of the research, the data obtained for the period extending from the date of ownership of the site and the year following it were relied on, in addition to the method of personal observation and interview and The research found that financial reporting on websites in the Iraqi economic units is still incomplete despite the issuance of IAS38 and local accounting rule No. 2 (intangible assets) issued by the Accounting and Auditing Standards Board in the Republic of Iraq regulating the accounting procedures for these sites as an asset Intangible, and the unified accounting system lacks accounting treatments in a manner that is consistent with the standards issued in this regard. The research found that there is a possibility to determine the costs of the websites that were created internally and to recognize them as an intangible asset with a good cost system that helps in determining their costs more accurately and enabling the economic unit to determine the direct and indirect costs of its formation. Accordingly, the research recommendations came with the necessity of making some adjustments to the local accounting base (2) (intangible assets) by aligning it with IAS38 (intangible assets) and the interpretation of the SIC32 (intangible assets - website costs), and work To include the unified accounting system and the accounting system for banks and insurance with accounting treatments and tabulations that clearly express the intangible assets in general and websites in particular.

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of insider trading in accounting information on the investors decisions: An Applied Study In a sample of corporation listed in Iraq Securities Exchange
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This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effective Unified Accounting System on the Characteristics Quality of Accounting Information: An Applied Research in Municipality of AL-Najaf City
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The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
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Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of reinsurance indicators on the financial surplus of the National Insurance Company: applied research in marine insurance / merchandise branch
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The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

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Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
supervisory authorities role in protection the financial system " conservatorship model: an applied research in Albaraka investment bank
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The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Islamic Banks   Between ideal theory and practical application
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This research was from an introduction, three topics and a conclusion, as follows:
The first topic: the concept of Islamic banks and their emergence and development, which includes three demands are:
The first requirement: the concept of Islamic banks and types, and there are two requirements:
* Definition of Islamic banks language and idiom.
* Types of Islamic banks.
The second requirement: the emergence and development of Islamic banks.
Third requirement: the importance of Islamic banks and their objectives.
We learned about the concept of banks and their origins and how they developed and what are the most important types of Islamic banks
The second topic: Formulas and sources of financing in Islamic banks and

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation of Total Productive Maintenance (TPM) for industrial establishments and their impact on operational strategy: applied research in a sample of industrial companies
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The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Implementation gap of Operational requirement according to the international standard (ISO 9001:2015) in the National Insurance Company : Applied research.
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The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Forensic Accounting in Detecting Financial Fraud
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A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reinsurance risks and their reflex on the financial performance of the National Insurance Company: Applied Research in Maritime Insurance Branch
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The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

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