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The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Study of the Spectral Energy Distribution Model of the Protoplanetary Disk Geometric around the Brown Dwarf CFHT-BD-Tau 4
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The accretion circumstellar disk of young stars and the Brown dwarf plays an essential role in the formation and evaluation of the planet. Our main work in this paper is to investigate the geometrical shape model for the protoplanetary disk around one of the Brown Dwarfs. The photometric measurements for the brown dwarf CFHT-BD-Tau 4 were extracted from the Vizier archive. We used a numerical simulation to build a model of the spectral energy distribution of our target CFHT-BD-Tau 4. The spectral energy distribution model was fitted with observational data for the brown dwarf CFHT-BD-Tau 4. A transitional disk has been assumed around CFHT-BD-Tau 4. We obtained physical properties of the two disks and the size of the gap between them

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the performance of scheduling The implementation of school buildings projects: (Project of the Ministry of Education No. 1)
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It highlights the importance of construction projects because of its significant role in the development of society, including the buildings FEDE projects to their importance to raise the level of education through the conclusion of the special to implementation and the establishment of schools of contracts at the country level, which requires the completion of the project at less time and within the cost specified and the best quality and may highlight the importance of time on all the elements of what has an important role in setting up the project for various reasons may be the need for the use of schools as soon as possible, but the reality showed exceeded the completion of those schools could be up to 6 years and there are some cont

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Publication Date
Sun Aug 24 2025
Journal Name
Basrah Journal Of Agricultural Sciences
Histological Study of the Stomach of the North African Catfish Clariasgariepinus (Burchell, 1822) (Siluriformes, Clariidae) from the Tigris River, Iraq
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This study investigates the stomach morphology and histochemistry of Clarias gariepinus. Grossly, the stomach is a J-shaped organ with three distinct regions: cardiac, fundic, and pyloric. Histologically, its wall comprises four layers: mucosa, submucosa, muscularis externa, and serosa. The mucosa exhibits broad longitudinal folds lined by high columnar cells with basal oval nuclei. These cells contain apical mucosubstances that react positively with Periodic Acid Schiff (PAS) stain and negatively with Alcian Blue (AB). Gastric pits result from mucosal invaginations. Glands are present in the fundic and cardiac regions but absent in the pyloric. Oxynticopeptic cells exclusively line the fundic glands. Enteroendocrine cells are distr

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Originations for Teaching Physics at Secondary Stage main of the Educational Aims
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Origination for Teaching Physics at Secondary Stage main of the Educational Aims

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
The "actor network theory" approach in dealing with landscapes in historical centers
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The historical center's landscape suffers from neglect, despite their importance and broad capabilities in enhancing the cultural value of the historical center, as landscape includes many heterogeneous human and non-human components, material and immaterial, natural and manufactured, also different historical layers, ancient, modern and contemporary. Due to the difference in these components and layers, it has become difficult for the designer to deal with it. Therefore, the research was directed by following a methodology of actor-network theory as it deals with such a complex system and concerned with an advanced method to connect the various components of considering landscape as a ground that can include various elements and deal wi

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
An Analytical Study of Viewpoint in Parsi Pour's and Ar-Rikabi's Novels: The Dog and the Long Night and Alibaba's Sad Night as Examples: بررسی تحليلی زاویه¬ی دید در رمان¬های پارسی پور و الرکابی باتكيه بر رمان "سگ و زمستان بلند" و "ليل علی بابا الحزین"
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It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

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Publication Date
Sun Jan 01 2012
Journal Name
Advances In Materials Physics And Chemistry
The Effect of Zn Concentration on the Optical Properties of Cd<sub>10–x</sub>Zn<sub>x</sub>S Films for Solar Cells Applications
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Publication Date
Wed Sep 10 2025
Journal Name
Al–bahith Al–a'alami
Audiences Atitudes tworads environmental issues in the public broadcasting service
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The category of those who agree with the phrase: The Environment and Life Program warns me of the environmental damages resulting from the issue of using black oil in electrical generators in residential neighborhoods came first, with a high rate of 81.4%. With the environment, the public always turns to the public broadcasting service and its programs to provide knowledge so that it can avoid it. Thus, the respondents' attitude towards this issue was positive.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The role of prophetic Sunna in solution of social problems
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Allah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Figurative Structuring Systems in the Optical Art: ندى عايد يوسف
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Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

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