Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values Do not reflect current market indicators.
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
Financial Reporting Standard
Financial Instruments
Publication Date
Thu Jan 03 2019
Journal Name
Journal Of Planner And Development
العامل المساحي في المدارس الابتدائية وأثره في نفسية التلاميذ - (منطقة الدراسة: محلة 427\الكاظمية-بغداد) -
: المدرسة الابتدائيةElementary school
المشكلات المدرسيةSchool problems
معايير الخدمات التعليمية للمدارس الابتدائيةStandards of educational services for primary schools
معيار الحد الأدنى Minimum standard.
Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Four antibiotics to prevent expansion corruption high fever
ظاهرة الفساد – آليات الفساد – معالجة الفساد- اداء المؤسسات- التدقيق – نظم المالية والمحاسبة
Corruption phenomena – Corruption Mechanisms – Corruption Treatment- Institutions performance Audit – Accounting & Financial Systems
The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad
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