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The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
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Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions  their annual reports for fiscal years (2010-2013).                                   

  The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).    

which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.      

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
2D Seismic Reflection Study of Mishrif and Yamama Formations in East Nasiriya Area, Southern Iraq
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The structural division and stratigraphic estimation of the perceptible geological basin are the most important for oil and gas exploration. This study attempts to obtain subsurface geology in parts of east Nasiriya, southern Iraq using of seismic data and some adjacent well information for structural and stratigraphic interpretation. To achieve this goal, 2D seismic data in SEG-Y format were used with velocity and logging data. The seismic profile is then interpreted as a two-dimensional (time domain and depth domain) contour map, which is  represented  as a real subsurface geology.

Reflectors from the Mishrif and Yamama Formations (Cretaceous period) were detected. According to the structural interpretation of the sel

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Tectonic Boundaries and Depth Estimate of Some Gravity Sources in Diyala Area, East Central Iraq
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 The Bouguer gravity and magnetic RTP anomalies data were used to detect the main tectonic boundaries of middle and south of Diyala Province, east Iraq. Window method   was used to separate the residual anomalies using different space windows for the Bouguer and Magnetic RTP maps. The residual anomaly processed in order to reduce noise and give a more comprehensive vision about subsurface lineaments structures. Results for descriptive  interpretation presented as contour maps in order to locate directions and extensions of  lineaments feature which may interpret  as faults. The gradient technique is used for depth estimation  of some gravity source which shows that the sources depth range between (13.65

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Depositional Environment and Microfacies Analysis of Yamama Formation in North Rumaila Oil Field, South Iraq
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     Yamama Formation is an important sequence in southern Iraq. Petrographic analysis was used to determine and analyze the microfacies and pore types. The diagenetic processes and the impacts on the petrophysical properties of the rocks were also identified. The petrographic identification was based on data of 250 thin sections of cutting and core samples from four wells that were supplied by the Iraqi Oil Exploration Company (O.E.C). The present study focuses on the depositional environment and the microfacies analysis of Yamama Formation. The results revealed several types of microfacies, including  peloidal wackestone-packstone, algal wackestone-packstone, bioclastic wackestone-packstone, fo

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Geological Journal
Assessment of heavy metals contamination and sediment quality in shatt al-arab river, S Iraq
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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Water Quality of Groundwater and Diyala River in Jisr Diyala Area within Baghdad City- Iraq
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Groundwater is very important for different uses in the present study area which represents Jisr Diyala, located in southeastern Baghdad and covered with quaternary deposits which include the shallow aquifer in the area. Groundwater and surface water were investigated to determine their suitable uses. The main ion concentrations of the wet period seemed to be lower than those in the dry period. According to TDS values, the water is classified as brackish to salty with a high degree of hardness. Most of water samples were of NaCl type due to pollution with sewage water and rock-water interaction. The results show that the water of the study area is suitable for livestock and irrigation purposes only.

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Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Seismic structural study of Mishrif and Nahr Umr Formations in Huwaiza oilfield south-eastern Iraq
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An interpretive study of two-dimension seismic data of the Huwaiza oilfield was carried out using Petrel 2015 program. Twenty seismic section were used, these seismic sections were carried out at three-time stages: HH survey in 1976, 2HH survey in 1978 and AM in 1980. Mishrif and Nahr Umr reservoirs were selected to study because they are the most important reservoirs in the neighbor fields. The study showed that the structure is an anticline trending North-South, so that the field may belong to Zubair tectonic subzone rather than Tigris subzone, which is northwest-southeast trending. A hypothetical model was drawn up showing the extension of the field in the Iraqi and Iranian territories based on information from both sides, it showed t

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Petrophysical Properties and Well Log Interpretations of Tertiary Reservoir in Khabaz Oil Field / Northern Iraq
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The aim of this study is interpretation well logs to determine Petrophysical properties of tertiary reservoir in Khabaz oil field using IP software (V.3.5). The study consisted of seven wells which distributed in Khabaz oilfield. Tertiary reservoir composed from mainly several reservoir units. These units are : Jeribe, Unit (A), Unit (A'), Unit (B), Unit (BE), Unit (E),the Unit (B) considers best reservoir unit because it has good Petrophysical properties (low water saturation and high porous media ) with high existence of hydrocarbon in this unit. Several well logging tools such as Neutron, Density, and Sonic log were used to identify total porosity, secondary porosity, and effective porosity in tertiary reservoir. For

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Publication Date
Wed May 01 2024
Journal Name
Clinical Epidemiology And Global Health
Systemic and cutaneous side effects of COVID-19 vaccines in Iraq, A cross-sectional study
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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Hydrochemical and Environmental Isotope of Groundwater Samples in Al- Khassa Sub-Basin, Kirkuk, Northeastern Iraq
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     Hydrochemical study of groundwater has carried out for the Al-Khassa Sub-Basin during the October 2020 and May 2021 seasons for estimating the impacts of seasonal variation and human activity on water quality and using the isotope to determine the main source of recharge. It was found that Biological Oxygen Demand (BOD), Chemical Oxygen Demand  (COD), and Dissolved Oxygen (DO) were out of the standard indicating that the groundwater environment was reduced and difficult to recover from pollution.  Physical and chemical properties that were high (Total Dissolved  Solid (TDS), Total Suspended Solid (TSS),  Electrical conductivity (EC),  Total Hydrocarbon (THC)). Partial pollution by  nitrate and phosphorous due to the use of

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
A Comparative Reservoir Study of Zubair and Nahr Umr Formations in Subba Oilfield, Southern Iraq
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The lower Cretaceous sandstones of Zubair and Nahr Umr formations are the main producing reservoirs in Subba oilfield in southern Iraq. Key differences in their petrophysical and depositional attributes exist affecting their reservoir characteristics. The evaluation of well logs and core porosity-permeability data show better reservoir properties in Nahr Formation. The Litho-saturation logs indicate greater thickness of oil-saturated reservoir units for Nahr Unr Formation associated with lower values of shale volume, and higher values of effective porosity. In addition, higher values of permeability for Nahr Umr Formation is suggested by applying porosity-irreducible water saturation cross plot. The reducing reservoir quality of Zub

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