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Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in the financial records of these companies through adopting international accounting standards IAS and IFRS, and the importance of Research with the direction of the Republic of Iraq towards adopting these standards starting from 2021 AD, which requires preparing the Iraqi environment from now to accommodate this adoption, and the researcher reached a set of conclusions, the most prominent of which is that the financial statements of the oil companies did not provide adequate and adequate disclosure of the joint contractual arrangements that had a clear impact In the result of corporate activity and its position Financial, and the main reason is the Iraqi oil companies ’failure to adopt international accounting and financial reporting standards.

Accordingly, the researcher recommends a set of recommendations, the most important of which is the adoption of all oil companies, including the company, the research sample, international accounting standards IAS and IFRS standards, especially the accounting treatment of the costs of joint contractual arrangements in accordance with the requirements of IFRS11 “Joint Arrangements” and International Accounting Standard IAS28 “Investments in companies. Associates and joint ventures, "to ensure proper accounting measurement and disclosure of the joint contractual arrangements in the financial statements of these companies.

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Publication Date
Tue Jul 01 2014
Journal Name
Computer Engineering And Intelligent Systems
Static Analysis Based Behavioral API for Malware Detection using Markov Chain
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Researchers employ behavior based malware detection models that depend on API tracking and analyzing features to identify suspected PE applications. Those malware behavior models become more efficient than the signature based malware detection systems for detecting unknown malwares. This is because a simple polymorphic or metamorphic malware can defeat signature based detection systems easily. The growing number of computer malwares and the detection of malware have been the concern for security researchers for a large period of time. The use of logic formulae to model the malware behaviors is one of the most encouraging recent developments in malware research, which provides alternatives to classic virus detection methods. To address the l

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Physics: Conference Series
A Multilevel Approach for Stability Conditions in Fractional Time Diffusion Problems
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Abstract<p>The Caputo definition of fractional derivatives introduces solution to the difficulties appears in the numerical treatment of differential equations due its consistency in differentiating constant functions. In the same time the memory and hereditary behaviors of the time fractional order derivatives (TFODE) still common in all definitions of fractional derivatives. The use of properties of companion matrices appears in reformulating multilevel schemes as generalized two level schemes is employed with the Gerschgorin disc theorems to prove stability condition. Caputo fractional derivatives with finite difference representations is considered. Moreover the effect of using the inverse operator which tr</p> ... Show More
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Publication Date
Sun Feb 13 2022
Journal Name
Petroleum & Coal
Laboratory-Based Correlations to Estimate Geomechanical Properties for Carbonate Tight Reservoir.
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Rock mechanical properties are critical parameters for many development techniques related to tight reservoirs, such as hydraulic fracturing design and detecting failure criteria in wellbore instability assessment. When direct measurements of mechanical properties are not available, it is helpful to find sufficient correlations to estimate these parameters. This study summarized experimentally derived correlations for estimating the shear velocity, Young's modulus, Poisson's ratio, and compressive strength. Also, a useful correlation is introduced to convert dynamic elastic properties from log data to static elastic properties. Most of the derived equations in this paper show good fitting to measured data, while some equations show scatters

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Publication Date
Sat Jan 01 2022
Journal Name
Proceeding Of The 1st International Conference On Advanced Research In Pure And Applied Science (icarpas2021): Third Annual Conference Of Al-muthanna University/college Of Science
Efficient approach for solving high order (2+1)D-differential equation
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Publication Date
Sun Nov 19 2023
Journal Name
Aip Conference Proceedings
Designing a database for a three dimensional model using geomatics techniques
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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formation evaluation for Mauddud Formation in Bai Hassan oilfield, Northern Iraq
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   Formation evaluation is a critical process in the petroleum industry that involves assessing the petrophysical properties and hydrocarbon potential of subsurface rock formations. This study focuses on evaluating the Mauddad Formation in the Bai Hassan oil field by analyzing data obtained from well logs and core samples. Four wells were specifically chosen for this study (BH-102, BH-16, BH-86, and BH-93). The main objectives of this study were to identify the lithology of the Mauddud Formation and estimate key petrophysical properties such as shale volume, porosity, water saturation, and permeability. The Mauddud Formation primarily consists of limestone and dolomite, with some anhydrites present. It is classified as a clean for

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Publication Date
Mon Aug 04 2025
Journal Name
Journal Of Physical Education
Comparing Angiotensin Gene polymorphisms According to Mechanical Ability for Weightlifter Selection
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Publication Date
Sat Jun 24 2017
Journal Name
Fac Med Baghdad
Crude Anthrax Protective Antigen Enhances Immunity For Salmonella Typhimurium in Mice
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Background: Non-host-adapted Salmonella serovar Typhimurium is a facultative intracellular bacterium, which invades and multiplies within mononuclear phagocytes in liver, spleen, lymph nodes and Peyer’s plaques. Salmonella infection is a crucial medical and veterinary problem globally. S. Typhimurium causes various clinical symptoms, from asymptomatic infection to typhoid-like syndromes in infants or highly susceptible animals, for instance mice. Objective: The present study was carried out to investigate the efficacy of anthrax protective antigen (PA)as a potent adjuvant mixed with killed Salmonella Typhimurium (S.T.) to enhance the immunization capacity of the last. Materials and Methods: Two groups of mice were immunized with either th

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Factors affecting gel strength design for conformance control: An integrated investigation
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Manufacturing not sensitive Okougl Omaid poly Funnell alcohol suitable for technical
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A sensitive film was manufactured Holokravaa using plastic materials the a Akougl substantive Amaid with poly alcohol Funnell addition to sensitive material Daakromat ammonium were obtained registry Qakma to diffraction efficiency of 83%

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