The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

Trickle bed reactor was used to study the hydrogenation of nitrobenzene over Ni/SiO2 catalyst. The catalyst was prepared using the Highly Dispersed Catalyst (HDC) technique. Porous silica particles (capped cylinders, 6x5.5 mm) were used as catalyst support. The catalyst was characterized by TPR, BET surface area and pore volume, X-ray diffraction, and Raman Spectra. The trickle bed reactor was packed with catalyst and diluted with fine glass beads in order to decrease the external effects such as mass transfer, heat transfer and wall effect. The catalyst bed dilution was found to double the liquid holdup, which increased the catalyst wetting and hence, the gas-liquid mass transfer rate. The main product of the hydrogenation reaction of n

In the present work, zeolite Y has been synthesized successfully by sol-gel method.Zeolite was synthesized by crystallization of the final gel which consist from seeding and feed stock gels at  85 ^oC. HY zeolite was prepared by an ion exchange process with ammonium chloride solution and then loaded with different percentages of  platinum and titanium by the wet - impregnation method.

X-ray Diffraction (XRD), X-ray Florescence (XRF), Scanning Electron Microscopy (SEM), BET surface area and, Crushing strength were used to characterize the synthesized and prepared catalysts . Results showed high crystallinity  90%  with silica to alumina ratio 5 for HY, high surface area of 600 m²/g and pore

Modifying of HY/Zeolite is by loading nickel for applying catalyst in thermal catalytic cracking of furfural extract-40 from the lubricating base oil unit. The study involved the characterizing of HY-zeolite and promoted catalyst with nickel by X-ray diffraction analysis, Scanning electron microscopy (SEM), BET (Brunauer, Emmett, and Teller), and infrared ray analyses FTIR. The catalytic thermal cracking tubular reactor with a fixed bed with two type catalysts; HY/zeolite and Ni HY/zeolite, individually at a temperature of 580^oC with LHSV 5h^-1 was investigated. The results indicated that increase the conversion of catalytic cracking of furfural extract-40 also increases the yield of useful petroleum

    This research has tackled a scientific figure belongs to Koofi grammatical school. He is Abdullah Al-Tuaal who has occupied the fourth layer among the Koofi grammarians. There was a confusion between him and another Koofi grammarian from the same layer (Mohammed Bin Qaadim) in some old references. This research has clarified this confusion to affirm that they are two different grammarians.This research also tackles the scientific status of Al-Tuaal and the grammatical views that have been ascribed to him in addition to the analysis and discussion of these views. All this in the light of what has been mentioned in grammar books about the issues in which these views were stated.