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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
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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.

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The effect of the Persian Lexemes on the dialect of the Iraq socethren marches لهجهء اهوار جنوب عراق وتأثر آن به واﮊه هاى فارسى
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چکیده

کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای

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Publication Date
Sat Sep 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical evaluation of vascular endothelial growth factor and transforming growth factor-beta on osseointegration of CpTi implant radiated by low level laser therapy
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Background: Dental implants provide a unique treatment modality for the replacement of lost dentition .This is accomplished by the insertion of relatively inert material (a biomaterial) into the soft and hard tissue of the jaws, there by providing support and retention for dental prostheses. Low level laser therapy (LLLT) is an effective tool used to prompt bone repair and modeling post surgery; this has referred to the biostimulation effect of LLLT. The aims of this study were to evaluate the immmunohistochemical expression of vascular endothelial growth factor (VEGF) and transforming growth factor -beta (TGF-β) in experimental and control groups with mechanical test. Materials and Methods: Thirty two adult New Zealand white rabbits use

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Publication Date
Fri Dec 01 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
EFFECT OF SEED PRIMING WITH GREEN TEA (CAMELLIA SINENSIS L.) AQUEOUS EXTRACT ON GERMINATION AND GROWTH TRAITS OF MUNG BEAN (VIGNA RADIATA L.)
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A laboratory experiment studied the effects of the green tea (Camellia sinensis L.) aqueous extract at concentrations of 10, 20, and 30 ppm on the germination and growth traits of the mung bean (Vigna radiata L.), carried out in 2021 at the Department of Biology, College of Education for Pure Sciences, Ibn Al-Haitham, University of Baghdad, Iraq. The results showed that Camellia sinensis green tea extracts played a vital role by significantly boosting all the examined characteristics compared with the control treatment. The aqueous extract of Green tea at concentrations of 10 and 20 ppm gave the best performance in increasing germination rates, germination speed, plant promoter indicator, and seedling strength compared with the control trea

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Publication Date
Sun Jan 01 2023
Journal Name
Brazilian Dental Science
Effect of adhesive primer application on shear bond strength of self-adhesive cement to tooth structure and two different CAD/CAM milled blocks
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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The mother of the believers, the mother of Salamah and her narrators of jurisprudence In attaining the goal of the rulings evidence Ibn Hajar al-Asqalani (d. 852 AH)      (prayer book)
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The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Score for the group 𝓢𝓛(2,38)
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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Result for the group SL(2,172)
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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Social enhancement for the kindergarten teachers
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          The she/teacher is considered one of the basics of the educational process for its essential role in education and teaching the kindergarten child, thus  its lack to construct social relations in side the kindergarten environment working in it regarded one of the shortcoming factors she is suffering from which should be manipulated, because it could effect its enthusiasm to work in the kindergarten according to what has mentioned, the researcher presents the following objective:-

 

  • Identifying level of social enhancement for the kindergarten teachers via the test of the following hypothesis:-

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the Opportunity Cost in the Overall Economic Development: Applied Study in The General Company for Leather Industries
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This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

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Publication Date
Mon Oct 30 2023
Journal Name
Rare Metal Materials And Engineering
The effect of special exercises using the (Blazepod) device to develop the defensive player's movement for advanced basketball players
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The purpose of this paper is to preparing exercises for using the (Blazepod) device for advanced basketball players, and then identifying the effect of using the (Blazepod) device in developing some of the player's defensive movement for advanced basketball players. 12 players from the Adhamiya Sports Club, the category of applicants for the 2022/2023 sports year, where they were chosen in a deliberate manner from the community of origin represented by clubs, and the researchers used the defender player's movement test, and the results of the study showed that the special exercises prepared by the researcher using the (Blazepod) device affected the development Defensive skills (the movement of the defending player) greatly increased among a

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