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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
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
استخدام البرمجة الديناميكية في حل انموذج المعاينة الدورية الثابته لمشكلة الخزين مع تطبيق عملي في شركة الاقصى التجارية لاستيراد المولدات
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The purpose of this paper is use the Dynamic Programming to solve a deterministic periodic review model for inventory problem and then to find the optimal policies that the company must uses in the purchase or production  (in the practical application example the Al Aksa company purchase the generators from out side country).

 

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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
الارتقاء بالمناطق التجارية المفتوحة دراسة ميدانية في المنطقة التجارية المفتوحة بشارع النهر منطقة الاسواق التقليدية في باب الاغا كحالة دراسية
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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The Aestheticof Balance And Its Relationship To The Design of The Industrial Product Shape
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The study tagged: (The aesthetics of balance and its relationship to the design of the body of the industrial product) discussed the role of balance in the design of industrial products of different shapes, colors and sizes, as well as their function. Based on the research problem that was determined by the following question: What is the relationship between balance and the design of the body of the industrial product? The aim of the research is to: reveal the statement of the effectiveness of the balance in the design of the industrial product body.
The study was defined in four chapters: in the first chapter, a problem, the importance, and the aim of the research were presented. The second chapter contained the theoretical framewor

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
قضايا قضايا المرأة في ظل لائحة حقوق الانسان
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Women are a social entity and can not be ignored starting from the process of creation Almighty and through the fact that it represents half of society and a fundamental factor and the corner can not be dispensed with in the composition of the family it is no longer acceptable to leave women to perform their role social and cultural or competitive and political role and in all aspects of political activity, It was not only women but the entire society lived loss, anxiety and oppression, a natural state created by deviation from the teachings and values of civil and followers of the corrupt positions in perception and conscience and behavior and links and relations and transactions until corruption became prevalent in all Social, economic

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Publication Date
Sat Dec 29 2018
Journal Name
Journal Of Planner And Development
السمات التخطيطية للعوامل المؤثرة في تولد الرحلات المرورية
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Publication Date
Sat Jun 01 2019
Journal Name
دار الضياء للطباعة والتصميم
موسوعة الدراسات العاملية في المجال الرياضي (الجزء الأول)
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أن الكتاب في مجال الاختبارات والقياس والإحصاء الرياضي والذي صيغ بطريقة مبسطة وعلى وفق الفعالية التي تم تناولها بالبحث والدراسة سواء أكانت الدراسة في الجانب البدني أو المهاري أو الوظيفي للعبة أو تبحث في المواصفات الجسمية من ناحيتي القياسات والأدلة الجسمية وكل بصورة منفردة ، أو بصورة دراسة مركبة من ناحية تناول القياسات الجسمية مع المتغيرات البدنية لفعالية ما على سبيل المثال وتناولهما في دراسة واحدة أو تناول

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
PABLO NERUDA "Premio Nobel" Y SUS ETAPAS LITERARIAS 1904_1973
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Si Alfonso x el sabio y la Escuela de Traductores de Toledo habia hecho del castellana una lengua apta para la expresión cientifica, fue Pablo Neruda quien aplicó su sentido artistico para crear una poesia amorosa de caracter lileraria. Por lo tanto, pocos poetas han llegado ton populares come. Pablo Neruda, en el mismg tiempo: se comsidera esccitor de una abundante producción literaria ne sólo en su ciudad natal de (Chile), Sino ha sida uno de los padres de la poesia hispanoamericana contemporónea. Ademas la influencia que ejerció en el grupo de poetas de la Generación del 27, con los que empezó a relacionarse durante su estancia en Madrid, fue decisiva también para la poesia espańola. Esa era la razon principal que me hizo pe

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
اثر أثر العقيدة في ترسيخ التمكين عند المسلمين
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That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment، and did not bear fruit this repeated calls only sham gatherings and links formality not have the effect of rewarding challenges، and it was one of the greatest causes of failure that impact the absence of a proper understanding of the basis of the Islamic Alliance، and lack of consensus on the Thoroughbred clear vision of Islamic unity

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of The College Of Languages (jcl)
Magic comparative study of the Old Testament mediator
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Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications
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Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

مجلة العلوم الاقتصادية والإدارية

المجلد 18

العدد 69

الصفحات  318-  332  

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