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The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the outcome of the activity and the financial position as a result of the failure of the unified accounting system to provide an appropriate mechanism for measuring, recognizing and disclosing the revenue compared to the requirements of the International Financial Reporting Standard (IFRS 15), Consequently, the deficiency of audit program
and guide issued by the Federal Office of Financial Supervision, which was limited to its procedures limited to a specific type of activity, as well as the absence of audit programs approved by local auditing firms and account auditors in private offices, so the matter requires indicating the importance of adopting the international financial reporting standard (IFRS 15) and the impact of this on the audit procedures that must be approved by auditors when auditing revenues, and the researchers based on the opinions of a sample of academics and professionals in this field by designing a questionnaire that focused on the importance of adopting the above standard and indicating the impact of the adoption on revenue audit procedures in the Iraqi environment. Based on two hypotheses:

Hypothesis 1: There are significant differences in significance regarding the importance of adopting the International Financial Reporting Standard (IFRS 15).

Hypothesis 2: There are significant differences in significance regarding the impact of adopting the IFRS 15 standard on revenue audit procedures in the Iraqi environment.

      The research sample was represented by (academics) faculty members in Iraqi universities represented by professors in accounting departments in them, as well as account auditors (professionals) working in private auditing offices and companies, as well as account auditors working in the Federal Office of Financial Supervision, since they have the ability to read And understanding the guidance contained in the new international financial reporting standards, including the International Financial Reporting Standard (15) “Recognition of revenue from contracts with customers

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Publication Date
Fri Jun 29 2012
Journal Name
Synthesis And Characterization Of Metal Complexes With Ligands Containing A Hetero (n) Atom And (hydroxyl Or Carboxyl) Group
Synthesis and Characterization of metal complexes with ligands containing ahetero (N) atom and (hydroxyl or carboxyl) group
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M(II) Ions using amino acid L- proline as a primary ligand and either Nicotinamide or 8- hydroxyqinoline as secondary ligand, respectively: a. The mixed ligand complexes of composition,[M(pro)2(na)2]. b. The mixed ligand complexes of composition , Na[M(pro)2(Q)]. Where proline (C5H9NO2) symbolized as pro H , Nicotinamide (C6H6N2O) symbolized as (NA) , 8- hydroxyqinoline, (C9H7NO2) symbolized as (8-HQ). The ligands and the metal chlorides were brought into reaction at room temperature (37ºc) in ethanol as solvent .The reaction required the following molar ratios [(1:2:2) metal:2NA:2pro-] and [(1:1:2) metal:Q:2pro-] with M+2 ions, where M = [Mn (II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and pd(II)]. Products were found to be solid crystall

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Publication Date
Thu Jan 17 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
RESPONSE OF LOCAL ORANGE SAPLING TO IRRIGATION WITH MAGNETIZED WATER AND FOLIAR SPRAYS WITH SOME MINERAL ELEMENTS.‏
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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
New Pd and Pt Complexes of Guanine –Azo Dye: Structural, Spectroscopic, Dyeing Performance and Antibacterial Activity Studies
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Four new complexes of Pd(II), Pt(II) and Pt(IV) with DMSO solution of the ligand 8-[(4-nitrophenyl)azo]guanine (L) have been synthesized. Reaction of the ligand with Pd(II) at different pH gave two new complexes, at pH=8, a complex of the formula [Pd(L)2]Cl2.DMSO (1) was formed, while at pH=4.5,the complex[Pd(L)3]Cl2.DMSO (2) was obtained. Meanwhile, the reaction of the ligand with Pt(II) and Pt(IV) revealed new complexes with the formulas[Pt(L)2]Cl2.DMSO (3)and [Pt(L)3]Cl4.DMSO (4) at pH 7.5 and 6 respectively.
All the preparations were performed after fixing the optimum pH and concentration. The effect of time on the stability of these complexes was checked. The stoichiometry of the complexes was determined by the mole ratio and Job

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Publication Date
Wed Sep 08 2021
Journal Name
Egyptian Journal Of Chemistry
Synthesis And Characterization Of Metal(II) Complexes With Azo Dye Ligand And Their Industrial And Biological Applications
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Azo ligand 4-((2-hydroxy-3,5-dimethylphenyl)diazenyl) benzoic acid was synthesized from 4-aminobenzoic acid and 2,4- dimethylphenol. Azo dye compounds have been characterized by different techniques (1H-NMR, UV-Vis and FT-IR). Metal chelates of (ZnII, CdII and HgII) have been synthesized with azo ligand (L). Produced compounds have been identified by using spectral studies, elemental analysis(C.H.N.) and conductivity. Produced metal chelates were studied using mole ratio as well sequences contrast types. Rate of concentration(1×10-4-3×10-4 Mole/L) sequence Beer's law. Compound solutions have been noticed height molar absorptivity. The addendum of ligand and compounds has applied as disperse dyes on cotton fabrics for antibacterial activit

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Distortions and Time Management as Predictors of Academic Procrastination among Students from Al Aqsa Community College
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The study aimed to reveal the possibility of predicting academic procrastination through both Cognitive distortions and time management among students of Al-Aqsa Community College, as well as to reveal the level of both cognitive distortions, time management, and academic procrastination. Additionally, it aimed to identify the size of the correlation between cognitive distortions, time management, and academic procrastination. The study sample consisted of (250) students from Al-Aqsa community college students. The results of the study concluded that the mean for each level of cognitive distortions and academic procrastination is average. The mean level of time management is high. There is a statistically significant positive relationshi

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Publication Date
Sun Apr 14 2019
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, Characterization and Antibacterial of Some New 4,4-(pyridine-2,6-diylbis(1,3,4-oxadiazole-5,2-diyl))bisphenol Polymer
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4, 4s (pyridine 2, 6 diylbis (1, 3, 4 oxadiazole 5, 2 diyl)) bisphenol monomer (3) was synthesized from cyclization of Ns2, Ns6 bis (4 hydroxybenzylidene) pyridine 2, 6 dicarbohydrazide (2) in the presence of bromine in glacialacetic acid. Newly five polymers (P1P5) were synthesized from reaction bis 1, 3, 4 oxadiazole bisphenolmonomer with five different di acid chloride. The antibacterial activity of the synthesized polymers was screened against gram positive and gram negative bacteria. Polymers P4 and P5 exhibited significant antibacterial against all microorganisms, as well these polymers showed highest antifungal activity.

Publication Date
Mon Jun 23 2025
Journal Name
Journal Of Biotechnology Research Center
Production of protein isolate and its enzymatic hydrolysates from local pumpkin seeds and studying their functional properties
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Background: Pumpkin seeds are a valuable source of high-quality protein and can be utilized as functional food ingredients due to their properties, such as solubility, foam formation, and stability. This study aims to produce protein isolate and its enzymatic hydrolysates from local pumpkin seeds to study their properties. Methodology: Preparing defatted pumpkin seeds for protein extraction, followed by the enzymes’ hydrolysis using Trypsin and Pepsin enzymes separately and together in two methods. The determination of amino acids and the degree of hydrolysis was conducted; moreover, protein properties were studied, including solubility, emulsifying activity, stability index, foaming capacity, and stability. Results: A protein sample was

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Publication Date
Thu Jan 21 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Synthesis, spectroscopic study, biological activity and dyeing application of curcumin - Schiff base with various metal ions complexes
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A tetradentate (N2O2) Schiff base (H2Ldfm) was successfully synthesized via condensation of curcumin / diferuloylmethane (dfm) and L-leucine amino acid (HL). There were three different methods that used for synthesizing H2Ldfm; (refluxing, grading, and fusion). Ten different metal complexes were also successfully synthesized by combination of the Schiff base (H2Ldfm) and 1,10-phenanthroline (phen) ligand to form a hexadentate (N4O2) mixed ligands (Ldfm , phen) with ten different metal salts (M) where{ M= Al(III), Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Ag(I), Cd(II), Hg(II), and Pb(II)}. The molar ratio of reactants was (1:1:1) (M: H2Ldfm : phen). The new Schiff base and its new complexes were characterized by different physicochemical tec

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Publication Date
Mon Dec 05 2016
Journal Name
Iraqi
Synthesis, spectroscopic and Antibacterial activity study of N-]2(2-phenyl hydrazinyl) phenyl benzothiazol-2-amine complexes.
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Publication Date
Sun Jun 30 2013
Journal Name
International Journal For Sciences And Technology
Synthesis and anti-bacterial study of novel compounds with bis (four-, five-, and seven-membered) heterocyclic rings
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New twin compounds having four-, five-, and seven- membered heterocyclic rings were synthesized via Schiff bases (1a,b) which were obtained by the condensation of o-tolidine with two moles of 4- N,N-dimethyl benzaldehyde or 4- chloro benzaldehyde. The reaction of these Schiff bases with two moles of phenyl isothiocyanate, phenyl isocyanate or naphthyl isocyanate as in scheme(1) led to the formation of bis -1,3- diazetidin- 2- thion and bis -1,3- diazetidin -2-one derivatives (2-4 a,b). While in scheme (2) bis imidazolidin-4-one (5a,b) ,bistetrazole (6a,b) and bis thiazolidin-4-one (7a,b) derivatives were produced by reacting the mentioned Schiff bases(1a,b)with two moles of glycine, sodium azide or thioglycolic acid, respectively. The new b

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