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The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the outcome of the activity and the financial position as a result of the failure of the unified accounting system to provide an appropriate mechanism for measuring, recognizing and disclosing the revenue compared to the requirements of the International Financial Reporting Standard (IFRS 15), Consequently, the deficiency of audit program
and guide issued by the Federal Office of Financial Supervision, which was limited to its procedures limited to a specific type of activity, as well as the absence of audit programs approved by local auditing firms and account auditors in private offices, so the matter requires indicating the importance of adopting the international financial reporting standard (IFRS 15) and the impact of this on the audit procedures that must be approved by auditors when auditing revenues, and the researchers based on the opinions of a sample of academics and professionals in this field by designing a questionnaire that focused on the importance of adopting the above standard and indicating the impact of the adoption on revenue audit procedures in the Iraqi environment. Based on two hypotheses:

Hypothesis 1: There are significant differences in significance regarding the importance of adopting the International Financial Reporting Standard (IFRS 15).

Hypothesis 2: There are significant differences in significance regarding the impact of adopting the IFRS 15 standard on revenue audit procedures in the Iraqi environment.

      The research sample was represented by (academics) faculty members in Iraqi universities represented by professors in accounting departments in them, as well as account auditors (professionals) working in private auditing offices and companies, as well as account auditors working in the Federal Office of Financial Supervision, since they have the ability to read And understanding the guidance contained in the new international financial reporting standards, including the International Financial Reporting Standard (15) “Recognition of revenue from contracts with customers

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Publication Date
Wed Jun 01 2022
Journal Name
Heliyon
Modification of SBA-15 mesoporous silica as an active heterogeneous catalyst for the hydroisomerization and hydrocracking of n-heptane
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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Developing Workers’ Performance and Its Role in Settling Financial Claim: An applied research in the General Iraqi Insurance Company
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This research seeks to identify the dimensions of the development of staff performance (training ', incentives, management skills) and its impact on the settlement of compensatory claims adopted in the current research in the Iraqi insurance company،This research aims to highlight the role of developing insurance company’s workers’ performance in settling insurance compensation, and to check this process, the research was applied in the general Iraqi insurance company as it considered as the research community, and a sample was taken from this community that represented by company’s insurance department workers or by collecting actual data that is related to the research’s sample, in addition to the financial compensation data.<

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Containerized Event-Driven Microservice Architecture
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Microservice architecture offers many advantages, especially for business applications, due to its flexibility, expandability, and loosely coupled structure for ease of maintenance. However, there are several disadvantages that stem from the features of microservices, such as the fact that microservices are independent in nature can hinder meaningful communication and make data synchronization more challenging. This paper addresses the issues by proposing a containerized microservices in an asynchronous event-driven architecture. This architecture encloses microservices in containers and implements an event manager to keep track of all the events in an event log to reduce errors in the application. Experiment results show a decline in re

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Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
Contributions to Iraqi Children Press in Promoting Educational Values in Children
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The researcher aims at focusing on the participations of children journalism in supplying the educational values for them. The researcher uses the survey method in addition to the method of content analysis through analyzing the content of two journals (Majalati and The Mezmar). Both of them deal with children issues.

         The researcher concludes that the two journals focus on literary arts in a way which surpasses the journalistic arts. Furthermore, the two journals have concerned with showing the positive values as well as insuring the necessity of rectifying the wrong behaviors. Finally, the researcher recommends that it is necessary to improve the employees who work with children j

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.: MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.
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In this research, a selection of some mineral water was selected on the basis of being the most marketed by the owners of shops in Najaf province, with six types, where daily samples of this water were taken by 50 ml for two months from (1/11/2018 -1/1/2019). The following ions concentrations were measured (Br-, Cl-, F-, NO3-, SO42-, Na+, K+, Ca2+, Mg2+), pH and the electrical conductivity were measured and the results were compared with the allowable rates according to the international organizations. It was noted that they conform to international and Iraqi standards.

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Mediator Role of Workplace Spirituality in The Relationship Between Psychological Capital and Entrepreneurial Behavior: Field Research in the center of the Iraqi Ministry of Oil
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Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

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Publication Date
Wed Jan 07 2026
Journal Name
Al–bahith Al–a'alami
Objectivity of the Liaison in the Iraqi Media Institutions (Al Mada, Azzaman, Al-Sumaria, Aletejah Instituations & Satalite Channels as a Model)
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Objectivity is the common denominator between the qualities and elements of a news story that is described as the mother of journalistic arts. When there is doubt about the authenticity of the information contained in the press, whether readable, audible or visual, it means that there is an imbalance in objectivity. When, furthermore, there is an incorrect and intentional use of words in order to influence readers, it means to move away from objectivity as a necessary element in the success of the media institution; and the success of its editorial material.

But the objective interpretation may take several dimensions to the liaison. For the purpose of grasping the interpretation of objectivity among those liaisons working in the

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم
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The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high a

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Using a novel approach to determine the pore pressure of West Qurna 15 oil well in South of Iraq
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Pore pressure means the pressure of the fluid filling the pore space of formations. When pore pressure is higher than hydrostatic pressure, it is named abnormal pore pressure or overpressure. When abnormal pressure occurred leads to many severe problems such as well kick, blowout during the drilling, then, prediction of this pressure is crucially essential to reduce cost and to avoid drilling problems that happened during drilling when this pressure occurred. The purpose of this paper is the determination of pore pressure in all layers, including the three formations (Yamama, Suliay, and Gotnia) in a deep exploration oil well in West Qurna field specifically well no. WQ-15 in the south of Iraq. In this study, a new appro

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