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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
Sat Sep 04 2021
Journal Name
القانون والعلوم السياسية
المصالح الامريكية في القارة الافريقية بعد عام 2000
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تنشر الولايات المتحدة قوات في جميع دول القارة الافريقية بهدف السيطرة الكاملة عليها وتحقيق اهدافها ومصالحها

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Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
الاستحاضة عبر التاريخ وتفصيلها في التراث الفقهي الاسلامي
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   Allah Almighty has singled out women for some rulings, and made them unique to them, in terms of the provisions of menstruation, postpartum

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
الاسس الاسس الفكرية لثقافة التعايش السلمي في المجتمعات
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Those human societies, which based on pluralism and cultural diversity, can be handled with completely consciously، when converting the contradiction to integration and the collision to coexistence and the transition from intolerance to tolerance.  This diversity in communities make individuals differ acconding to the following:  

1- The requirements of human nature.

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Publication Date
Thu Jun 27 2019
Journal Name
Journal Of The College Of Education For Women
The Background of the siffing Arbitration Agreement
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It is important to set the background of stiffen arbitration agreement, to understand the real reasons of the fighting. When the Syrians began to lose, raised the masahif and made their announcement, most the qurrar, and so no need to continued fighting.

            In their view all that remained was the matter of drawing up formal peace with Ali, Muamiya; Ali would recognize as Amir al-muminin by both Syrian and Iraqis.

            The most of the Iraqisfavored settlement for different persons, for example-A'shath, the most power full of the clan leaders of Rabia, his interest by insuring that neither Ali nor Mu

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
الامثال الأمثال الشعبية وآثرها في تراث مدينة بغداد
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Proverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أتجاهات مقارنة في تنظيم الادارة المحلية دراسة تحليلية
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ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك

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Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
مواجهة مشكلة المخدرات في العراق بين الواقع والمستقبل
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لم تكن المخدرات وليدة هذا العصر فقد عرفها الانسان منذ القدم وحاربتها المجتمعات القديمة ثقافياً واجتماعياً ودينياً ، حيث تعتبر المخدرات اخطر كارثة عرفتها البشرية في تاريخها وبدأت تتطور لتصبح تجارة عالمية غير مشروعة ترعاها عصابات منظمةهدفها تدمير طاقات وقدرات وقيم الشباب آمال هذه الامة وكنزها الحقيقي وهذا يعني تفريغ المجتمع من العقول المبدعة فيه حتى يبقى مجتمعنا متخلفاً من السهل السيطرة عليه.

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Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
استخدام الضمائر انت وانتم في الآدب الروسي الكلاسيكي
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استخدام الضمائر انت وانتم في الآدب الروسي الكلاسيكي

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Realismo y tradicionessocioculturales en “Bodas de sangre”
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Resumen

El trabajo se investiga en el realismo y la tradición social que incluye la tragedia Bodas de sangre, del autor español Federico García Lorca. A lo largo de estas páginas se da la luz sobre los temas, acciones, oraciones y palabras que pertenecen a la realidad de la vida española en general y sobre todo en territorio andaluz, en el que ocurren los sucesos de la obra.  Así como las tradiciones sociales que el dramaturgo español contemporáneo abundando a lo largo de su texto, y que han sido tomadas de la herencia popular.

    Literariamente, esta obra se clasifica como Tragedia Moderna, por la razón de que incorpora los elementos necesarios de d

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Employing lighting to express the cinematic personality duplication
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Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

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