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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
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
أثر أستعمال الأسئلة التحضيرية في أكتساب طالبات الصف الرابع العام للمفاهيم التاريخية
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        يمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة  الأنسانية  والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .

         لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال

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Publication Date
Wed Sep 30 2020
Journal Name
مجلة الجامعة العراقية
تعرض كبار السن للمسلسلات الهندية المدبلجة في القنوات الفضائية والاشباعات المتحققة منها
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Publication Date
Sun Jun 07 2020
Journal Name
مجلة دراسات دولية
دور السياسة الخارجية العراقية في تفعيل الاداء الدبلوماسي لمرحلة مابعد العام 2003
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ان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال

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Publication Date
Sat Dec 29 2018
Journal Name
Journal Of Planner And Development
اهمية تطبيق المعايير التخطيطية للفضاءات المفتوحة والخضراء ودورها في التخطيط الافضل للمدن
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
Self-rhythm of the Belenoby Poet
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Al- belenoby , Andalusian obscure poet .I choose to study poetic rhythm in this poetic and the appropriateness of with what  rhythm touring in his self to give beautiful meaning raise to receiver to put the hands of continental placements creativity in poetry .I divided my research into ideas are presented in a sequential manner , I started researching with poetic rhyme than rhyme they represent the form of the poem, they represent the external form of the poem and their music that farm the general concept then the rhetorical styles that represent the internal form of the poem and it music that the listener works and enjoying it part by part all this led to the put the hands of the receiver placement creativity in Belenoby Poet.&nbs

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Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
مجتمع مدني ام مجتمع اهلي ؟ دراسة لواقع المجتمع المدني في البلدان العربية
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مجتمع مدني ام مجتمع اهلي ؟ دراسة لواقع المجتمع المدني في البلدان العربية

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
الممارسات التدريسية لتدريسي أقسام كليات التربية جامعة بغداد في ضوء دوافع التعلم
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Find aimed to reveal the teaching practices of the teaching faculties of education departments of the University of Baghdad in the light of the motives of learning from the perspective of students . Researcher selected the research community in a deliberate humanitarian sections of students and faculties of education for girls and IbnRushd . Ed reached basic research sample ( 400 ) students were numbers search tool questionnaire , and included (30) paragraph . In processors statistical data , use the weighted average and the weight percentile , results have shown that it is more paragraphs which received wide acceptance from the viewpoint of students ( do not make fun of the students' answers wrong but corrects and discussed with them )

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Permeability of Radicular Dentine after Using Different Irrigant Activation Techniques Including Photo Induce Photoacoustic Streaming Technique
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Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs)  on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
التأثيرات النفسية للعنف المسلح على الاطفال من خلال التعبير الفن في رسومهم
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مشكلة البحث:

يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.

والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقينا

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
(الاستدامة في الحصول على الخدمات الحضرية (حالة تطبيقية على مدينة النجف الأشرف
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