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A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
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Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. 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. The changes in the classification of lease contracts when adopting the IFRS16 financial reporting standard from an expense to an asset necessitated the introduction of new procedures to keep pace with this fundamental change, which audits lease contracts in terms of calculation, presentation, and disclosure on both sides of the contract (lessor and lessee). Accordingly, the researchers proposed several recommendations, the most important of which is the need for the auditor to rely on an audit program that clarifies all procedures that contribute to reducing the risks of the lease contract auditing process, based on international auditing standards, to reach a reading of the financial statements that is more clear and transparent.

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Foresight of the development of the housing sector
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The housing sector in Iraq has suffered from multiple problems, the most prominent of which is the failure of the housing market to achieve housing production that faces population increases and a high number of households.

The research aims to foresight the future of the housing sector,  and to identify the expectations of experts in the development of the housing sector and housing production, in order to overcome the obstacles and problems.

Foresight does not mean forecasting about future events, but rather it is a process and skill aimed at familiarity with providing sufficient knowledge to achieve the desired future goals, Accordingly, adopting a method of future foresight will reduce error,  surprise and s

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
The Importance of Spatial Indicators to Producing Development Plans
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  The indicators were important core for any work, and may be occurring this indicators way of communicating among planers and decision makers, even also for public participating, do make any decision. The urban and regional planning is one of those science highly depending on using indictors, for two  reasons, first, way to communicating ideas between specialist and non-specialist, (politician and decision makers), the second one, this field are multidisciplinary science, so the need indictors to clearing thoughts among different backgrounds in one team, as common language.

This research tries to clear importance of GIS in forming and building Spatial Planning Indicators, to cross communication problem among planning g

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Publication Date
Tue Dec 30 2014
Journal Name
مجلة العلوم القانونية
اثر درجة جسامة الخطأ في المسؤولية المدنية
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يتناول البحث اثر درجة جسامة الخطأ في المسؤولية المدنية من حيث التعويض ومدى الخذ بفكرة التعويض العادل بجانب فكرة التعويض الكامل

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Publication Date
Sun Jun 30 2024
Journal Name
د. زينب ميثم علي
بلاغة السخرية في الاعمال القصصية لازهر جرجيس
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تعد السخرية أداةً نقدية تتناول القضايا بشكل ساخر وفكاهي، حيث يتضمن استخدام التناقضات والتهكم للتعبير عن الآراء، مسهمًا بالدرجة الأولى في جذب انتباه القارئ، مسلطًا الضوء على قضايا المجتمع. يشارك في الخوض في نظرية نقدية حديثة، لما لها من أثر بلاغي في الايجاز وعرض الحادثة بشكل طريف, ونظرًا لصغر حجم الأعمال القصصية، فإنها تُيسّر على مبدع النص فرد الفكرة بأسلوب بليغ ومملح. على الرغم من الآلام والمأساويات التي شح

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
المعالم المعالم العمرانية القديمة في قلعة كركوك
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This study examines the remaining architectural features in Kirkuk Castle,which does not include the heritage buildings outside it. The castle's fortifications are limited about military samples of the city during the Ottoman era ,concentrating on the importance remains of the walls that held on the edge of the hill leads to the interior, As well as some religious buildings such as mosques, shrines and churches, and the service buildings with most important caesarean dating back to the Seljuk era and a range of housing    The importance of the subject lies in the study of these buildings , documentation, and knowledge of the designs and models of building to make it a link in the series of the late Islamic architecture

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
اسلوبية التصوير في شعر التصوف قراءة نقدية
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Publication Date
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
السياحة السياحة البحرية في التراث الادبي الجغرافي
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ادى انتشار الاسلام وانتعاش الاوضاع الى تطور السياحة البحرية 

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Publication Date
Sun Apr 02 2023
Journal Name
نابو للدراسات
بنائية النسق الفني في التكوينات الخطية الحرة
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تحتكم العملية البنائية في المنجز الخطي الى م6جموعة من العوامل والمتغيرات المترابطة بتسلسل منطقي، لتنتج رؤية موحدة لإنجاز عمل فني تتوافر فيه الابعاد الوظيفية والجمالية والتعبيرية، ففي بنائية النسق الفني ليس المهم هو العنصر بقدر أهمية نظام العلاقات الذي يجعل هذا العنصر البنائي ينسجم مع باقي العناصر، وبالتالي تبرز قيمته كونه داخل بنية تنطوي على ضبط مكوناتها بدقة، لتفضي الى تقديم منجز للمتلقي منبثق من رؤية فا

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
La (autoantonimia) Al-ḍdad en las lenguas, según la lingüística moderna
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Los lingüistas no árabes suelen quedar perplejos a la hora de  interpretar el  fenómeno de Al-ḍdad, −normalmente traducido en español como palabras  autoantónimas (1)− en la lengua árabe, en el que los arabistas, y entre ellos los españoles, han quedado sombrosos ante este fenómeno. El jefe del tribunal de la defensa de mi tesis me pidió que le explicara este fenómeno según mi teoría “El esquema básico de la referencia”; pues me dijo que no podía  imaginar que una palabra tuviera dos significados opuestos, y en ese momento le expliqué la palabra albayn  البين que significa la separación,  o la relaciónel enlace que comentar

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Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
اثر التوظيف الاستراتيجي في تحقيق اهداف الدولة
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 اثر التوظيف الاستراتيجي في تحقيق اهداف الدولة

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