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Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: . Applied research in the National Insurance Company
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                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability in the financial statements and are disclosed only as contingent liabilities.

The study aims to identify the basic elements necessary for the disclosure of potential liabilities and contingent liabilities and its trends in the financial reports of the National Insurance Company.

 The research problem is represented in the difficulty of accounting disclosure of potential liabilities and contingent liabilities for insurance activities, which affected the reliability of the financial statements. A question arises about how to estimate potential liabilities and contingent liabilities in insurance companies and whether they are disclosed in the financial statements.

The researchers recommend that it is necessary to hold training courses for employees of insurance companies and employees of auditing companies and offices to familiarize them with international accounting standards in general and financial reporting standard (17) for the insurance industry to develop

Applications of accounting disclosure of potential liabilities and contingent liabilities for insurance activities.

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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Two New Records of Cerceris Latreille, 1802 (Hymenoptera: Apoidea: Crabronidae) from Iraq
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Abstract<p>In a survey of the crabronid fauna of Iraq during June to October 2022; 9species belonging to the genus <italic>Cerceris</italic> Latreille, 1802 were identified. Twospecies are new record of the fauna of Iraq: <italic>C. dorsalis</italic> Eversmann, 1849 and <italic>C. priesneri</italic> Mochi, 1939. Brief description, diagnostic characters, some collecting information, and photographs of each species are provided. As well provides a key to the species depending on many morphological features especially: propodeal enclosure, semicircular plate at base of second gastral sternites and free margin of clypeus. Moreover, this study observed that most collecte</p> ... Show More
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Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
Color Stability of Different Aesthetic Resin Composite Materials: A Digital Image Analysis
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Publication Date
Tue Sep 22 2020
Journal Name
Arabian Journal Of Geosciences
Manufacture of Portland cement from Late Miocene claystone, Injana formation, Central Iraq
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Publication Date
Sat Aug 10 2019
Journal Name
Engineering, Technology &amp; Applied Science Research
Performance of Segmental Post-Τensioned Concrete Beams Exposed to High Fire Temperature
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The present study illustrates observations, record accurate description and discussion about the behavior of twelve tested, simply supported, precast, prestressed, segmental, concrete beams with different segment numbers exposed to high fire temperatures of 300°C, 500°C, and 700°C. The test program included thermal tests by using a furnace manufactured for this purpose to expose to high burning temperature (fire flame) nine beams which were loaded with sustaining dead load throughout the burning process. The beams were divided into three groups depending on the precast segments number. All had an identical total length of 3150mm but each had different segment number (9, 7, and 5 segments), in other words, different segment length

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of-Copper Ions-from Aqueous Solution Using Liquid-Surfactant-Membrane Technique
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Extraction of copper (Cu) from aqueous solution utilizing Liquid Membrane technology (LM) is more effective than precipitation method that forms sludge and must be disposed of in landfills. In this work, we have formulated a liquid surfactant membrane (LSM) that uses kerosene oil as the main diluent of LSM to remove copper ions from the aqueous waste solution through di- (2-ethylhexyl) phosphoric acid - D2EHPA- as a carrier. This technique displays several advantages including one-stage extraction and stripping process, simple operation, low energy requirement, and. In this study, the LSM process was used to transport Cu (II) ions from the feed phase to the stripping phase, which was prepared, using H2SO4. For LSM p

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Publication Date
Thu May 07 2015
Journal Name
Journal Of Infrared, Millimeter, And Terahertz Waves
Distinguishing Gasoline Engine Oils of Different Viscosities Using Terahertz Time-Domain Spectroscopy
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Publication Date
Mon Oct 21 2019
Journal Name
Civil Engineering Journal
Non-Smooth Behavior of Reinforced Concrete Beam Using Extended Finite Element Method
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Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Dosimetric Verification of Grid Radiotherapy Using Three Ionization Chamber Detectors o Dosimetry
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     This study aims to provide verification between measured and calculated radiation dose using three different ionization chamber detectors in Grid plans to select the best ones To the best of our knowledge, this is the first practical experiment in such subject. Grid radiotherapy is an unconventional method for bulky tumors treatment. It is characterized by a single-fraction and high radiation dose. Ten cases (scenarios) were selected to achieve Grid plans by MLCs, with a single dose of 1500-2000 cGy. Three ionization detectors were employed to measure the maximum, mean, and point doses (cGy), and match them with those calculated by the linear accelerator used in this study. The results showed significant differences among the th

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Publication Date
Sun May 11 2014
Journal Name
World Journal Of Experimental Biosciences
Detection of hydrolytic enzymes produced by Azospirillum brasiliense isolated from root soil
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Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Calculation of Photon Emission from Quark-Antiquark Annihilation Using QCD Theory
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In this work, we calculate and analyze the photon emission from quark and anti-quark interaction during annihilation process using simple model depending on phenomenology of quantum chromodynamic theory (QCD). The parameters, which include the running strength coupling, temperature of the system and the critical temperature, carry information regarding photon emission and have a significant impact on the photons yield. The emission of photon from strange interaction with anti-strange is large sensitive to decreases or increases there running strength coupling. The photons emission increases with decreases running strength coupling and vice versa. We introduce the influence of critical temperature on the  photon emission  rate in o

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