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jeasiq-2056
A proposed guideline for auditing revenues in the Iraqi environment according to IFRS 15
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   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is based on specific conditions for the recognition of revenue from the contract when both parties to the contract or one of them meet performance obligations, specifically after the customer has the ability to exercise control over the product or service subject of the contract, and to complete the reflection of the application of the standard on the accounting side. The current research aims to demonstrate the reflection of the application of the standard. On the revenue audit procedures and then proposing the appropriate mechanism to understand the requirements of the standard and work to find additional and somewhat integrated procedures that help auditors to audit revenues in the Iraqi environment in accordance with the requirements of the new standard.

The importance of research stems in the framework of providing scientific and research support and support for the efforts made by governmental and professional bodies in Iraq in implementing their recent directions regarding the adoption and application of international accounting and financial reporting standards IAS / IFRS in Iraq by 2021 and the subsequent tasks incumbent upon the professionals and Among them are the account auditors regarding the formulation and implementation of audit procedures that are sufficient and appropriate for the task of expressing an opinion on the truthfulness and fairness of what is expressed in the financial reports of the Iraqi economic units that will have to apply the aforementioned standards by 2021. Among those standards that may pose challenges in the field of their application at the accounting and auditing levels are related to the International Financial Reporting Standard (IFRS 15) "Revenue from contracts with clients". Therefore, the importance of research lies in the possibility of proposing new or complementary procedures for revenue audit procedures in the Iraqi environment, whether Those prepared by the Federal Office of Financial Supervision or procedures designed by auditors in Iraqi audit firms and offices.

The most prominent finding of the research is that the procedures currently followed in auditing revenues suffer from many areas of deficiency in the field of assessing the risks of external auditing, evaluating the internal control system and examining the method of its implementation, as well as the operational procedures that enable the auditors to collect the necessary evidence that enables them to express their opinion. Neutral technical, and accordingly, a guide was proposed that auditors could follow during the stages of the revenue audit process, which must be recognized, measured and then disclosed in line with the requirements of the International Financial Reporting Standard (IFRS 15), The fact that this guide provides, from the researchers' point of view, detailed and clear procedures in the field of assessing auditing risks and studying the internal control system, as well as the detailed procedures contained in the proposed guide to audit revenues according to the requirements of the above standard.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
BARBARA : structure et signification Étude analytique du langage prévertien à travers son poème Barbara
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Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ) دراسة منهجية
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It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Comparación entre los dos gigantes de la literatura universal "Miguel de Cervantes y William Shakespeare"
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The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

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Publication Date
Tue Aug 29 2023
Journal Name
حوليات اداب عين شمس
مقارنات اشتقاقية بين العبرية و العربية والارامية في عمل سعديا جاؤون
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Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
عرض كتاب (وهم التحكم : القوة والسياسة الخارجية في القرن الحادي والعشرين)
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عرض كتاب (وهم التحكم : القوة والسياسة الخارجية في القرن الحادي والعشرين)

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Evaluation of Hemolysis Activity of Zerumbone on RBCs and Brine Shrimp Toxicity
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Zerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
نحو نحو نظام لغوي عربي متوازن في المساواة بين الرجل والمرأة
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     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور ومسؤولية مراقبي الحسابات في العراق تجاه الأفصاح الألكتروني للقوائم المالية
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This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الجوانب الإنسانية في حياة الرسول الكريم محمد )صلى الله عليه وسلم
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد

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