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Reflection of the Adoption and Application of the Financial Reporting Standard (IFRS16) on the Financial Performance of the General Iraqi Insurance Company
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Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance of the company, new accounts were added in accordance with the requirements of applying the IFRS16 standard,The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. This reflection has also affected financial ratios and indicators, Based on the above, the researchers proposed several recommendations, the most important of which is the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in Iraqi insurance companies, in compliance with the current trends in adopting international standards, on the one hand, and keeping pace with the latest developments taking place globally, on the other hand, as insurance companies have dealings with global counterparties.

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Physical Education
The use of physical exercises of mind (knowledge) to develop the level of performance of the rulers of women's football
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Football from popular task the referees the most important elements this game through this study shows the importance of physical training mental and its effects the level of performance for referees and especially woman referees which entered the game in the newly in our country was used physical exercise mind through films and means to assist through visualization some of the cases do the articles of law and also exercises the evolution of the level of performance of the rulers of woman the research sample 12 of referees certified by the Iraqi central football and referees committee achtbarien was chosen for this study including mental cognitive test approved by the referees committee the second test questionnaire to assess the level of p

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Studying and analysis effect level of the Government expenditure and Gross Domestic product in size of the expenditure on the higher education in Iraq (1995 – 2009)
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The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks
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The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

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Publication Date
Tue Oct 01 2019
Journal Name
Biochemical And Cellular Archives
THE EFFECT OF TWIST EXPRESSION ON THE DEVELOPMENT OF CERVICAL CARCINOMA IN A GROUP OF IRAQI WOMEN INFECTED WITH HPV
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Cervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of

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Scopus
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of gender diversity of board directors and accounting conservatism on firm value
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The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The importance of folkloric games in the Iraqi child theatre
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The folkloric games widely considered as expressional forms of nations culture and their environment which can be an important element in Iraqi child theatre shows. For its moral and habits relation to the needs of children which present an effective mean to preserve the true identity of the society character and moral. The research concluded many topics considering the importance of folkloric games in the Iraqi child theatre, the first chapter studied the problem , the necessity , the aim of the research to clarify the importance of folkloric games in Iraqi child theatre, the second chapter is the theoretical part of the research that studied the concept of folkloric games and its implementation in Iraqi child theatre . the third chapte

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The category classes of presentations in the Iraqi popular theatre
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Many researchers ' views about class selectors popular theatre in the world, whom he found in political deals popular presentations while others in comedy shows or dealing with social problems, or simply build a direct pattern of relationship between actors and audience were popular, and certainly the Iraqi popular theatre has its own parameters, structural differences result of Iraqi society at all levels, so the researcher found the search problem is to answer the question that (what are category classes Or within the category of Iraqi popular theatrical-in the play of - the string and the bird which un – example ) , then select the aim has his research of detecting those parameters, and search scientific significance as to scholars

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Publication Date
Tue Oct 12 2021
Journal Name
Review Of International Geographical Education Online
Tracking the Emergence of the Iraqi Paralympic Committee until 2020
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MII Al-Itabi, WH Abdulameer, OSS Al-Mashhadani, Review of International Geographical Education Online, 2021 - Cited by 1

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Publication Date
Mon Dec 30 2024
Journal Name
Journal Of The College Of Education For Women
The Translation of National Identity in the Iraqi Official Statements
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Publication Date
Sun Sep 14 2025
Journal Name
Al–bahith Al–a'alami
WAR NEWS IN THE PRESS OF THE 1920 IRAQI REVOLT
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Before introducing an accurate description of the publication of news about the Iraqi-British war in the press of the Great Iraqi revolution, it is necessary to note the importance of this research as it examines a remarkable phenomenon that lies at the heart of public attention at this particular time, where we live the repercussions of a new war similar, with some of its facts and activities, to the events of the Great Iraqi Revolution that broke out in many Iraqi cities. Therefore, the results of this research can be a starting point for new research characterization of the phenomenon of news coverage of war in the Iraqi press.

The importance of research in the press of the Great Iraqi Revolution, according to the well-known r

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