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Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the research problem is how to achieve the tax justice base for the two parties to the tax accounting according to the adoption of the application of the international standard IFRS 15 by the long-term contracting companies, which makes the General Tax Authority account these companies annually according to what the financial statements show to reach the annual tax amount. The research is based on a basic hypothesis that adopting the application of the international standard IFRS 15 when conducting tax accounting achieves the basis of tax justice for long-term contracting companies and the public treasury of the state.

         After studying and analyzing the financial statements of some long-term contracting (construction) companies, the research showed a number of conclusions, the most important of which is that the application of the international standard IFRS 15 will not affect the total revenues, whether when applying the previous international accounting standards or the local accounting systems (the unified accounting system and the Iraqi accounting base No. / 1), but changes in the policy of its distribution over the life of the contract in conjunction with the fulfillment of the performance obligations of the contract, which contributes to achieving the tax justice base for the two parties to tax accountability, and the research also showed a number of recommendations, the most important of which is the necessity of applying the international standard IFRS 15 by long contracting

companies The term, in order to contribute to the realization of the tax justice base when conducting the tax accounting process for construction companies to develop treatments for the obstacles that hinder the process of adopting the international standard IFRS15, through the study of laws, regulations and instructions that conflict with the application of the standard, on top of which is Income Tax Law No. 113 of 1982. (Amended).

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Publication Date
Thu Aug 21 2025
Journal Name
Sport Culture
Some bio-motor abilities and their relationship to the skill of standing on the hands followed by the forward roll on the mat of floor movements in artistic gymnastics for women
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The research consists of five chapters, and in the first chapter, it addresses the introduction and importance of the research, where the researcher explained the importance of bio-motor abilities and their role in achieving a high level through their connection to the skill performance of standing on the hands followed by the forward roll, and the research problem: Do these bio-motor abilities have an impact on the level of skill performance? Handstand followed by forward roll.

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Pricing Banking services and its impact in profitability: بحث تطبيقي لعينة من المصارف التجارية الخاصة
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Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

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Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The Role of Information Technologies in the Management and Sustainability of Land Use in Future Cities
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The most important contemporary issues which related to the survey of the influence of communication development technology to land use sustainability. The research aims to explain the changes that happened in the quality & land use activities performance by understanding the transformations due to modern technology and its impact on current uses and its impact on changing functional relationships between those uses to create new combinations or hybrid uses.Research will follow the analytical descriptive approach in presenting the problem of research. Research has several conclusions & recommendations, one of conclusions is the change of the place concept and its relation to changing the concept of land use and its sustai

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Christian Taghlib tribe in the first century A.H: The Christian Taghlib tribe in the first century A.H
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Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

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Publication Date
Thu Apr 30 2009
Journal Name
College Of Islamic Sciences
The similar arbitrator in the Holy Quran
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Praise be to God, Lord of the worlds, and the outcome is for the righteous, and prayers and peace be upon the author of the clear communication, to whom was revealed the saying of the Lord of the worlds (And We have sent down to you the message that you may make clear to the people what has been sent down to them, and that they may reflect.)

His family, companions and followers, as for what follows:

Among the Qur’anic studies related to Islamic matters, ancient and modern, (the clear and similar in the Holy Qur’an), and due to the importance of the topic, we found the attention of scholars to it.

With many studies and research on it, and their efforts in overcoming its major obstacles, you will not find a scho

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
THE critical conscious in the creative writing
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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS: THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS
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The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand

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Publication Date
Mon Mar 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Prevalence of self-reported halitosis and associated factors in 15 years old male students in Karbala City-Iraq
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Background׃ Halitosis is a common condition and is most often caused by a buildup of bacteria in the mouth because of gum disease, food, or plaque. It can result in anxiety among those affected, it is also associated with depression and symptoms of obsessive compulsive disorder. The aim of this study isto assess the prevalence of self-reported halitosis and associated factors (dental plaque, gingival condition and dental caries) in 15 years old male students in Karbala city in Iraq. Additionally, we studied adolescents’ concern with their own breath and whether anyone had ever told them that they had halitosis. Methods׃ A cross sectional observational survey was conducted to15 years old high school students from public and p

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The culturalization of gender action in the Iraqi theatrical address the play " Revelations as an example"
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The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

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Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Graphic narrative and its semantic value in the designs of the incident of the Taff: رغد فتاح راضي
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The concept of narration stems from the connotation of continuous communication through which narration is manifested as a message that is exchanged between the sender and the recipient, and that narration is an educational conceptual necessity, representing the philosophy of intellectual inclusion achieved in a direct speech to the mind, but it is encapsulated in a colorful frame that attracts the soul and attracts attention, and the graphic narration is a speech A visual based on the basis of interference and sequence of the event in weaving the elements in a consensual way through a continuous communication process that begins with the embodiment of an event - an important event - to the recipient, in which an intellectual employment

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Crossref