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A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
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Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. The changes in the classification of lease contracts when adopting the IFRS16 financial reporting standard from an expense to an asset necessitated the introduction of new procedures to keep pace with this fundamental change, which audits lease contracts in terms of calculation, presentation, and disclosure on both sides of the contract (lessor and lessee). Accordingly, the researchers proposed several recommendations, the most important of which is the need for the auditor to rely on an audit program that clarifies all procedures that contribute to reducing the risks of the lease contract auditing process, based on international auditing standards, to reach a reading of the financial statements that is more clear and transparent.

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
الاتّجاه العقليّ النّحويّ في "حاشية الخضريّ على شرح ابن عقيل
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Footnotes are considered as an important phenomenon in the lectures of grammar. Al-Khudari's footnote is one of the most distinguished one other than its counterparts due to the prestigious and scientific status of its author

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
اثر أثر الدين في شخصية الملك أمنمحات الأول (1991-1961ق.م)
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The impact of religion in the character of the King Amenmhet I

1991-1961B.C.

This research try to show the  influence of the religion in the character of King Amenmhet I , he entered the names of the gods in the installation of  his names, because he aimed to  the trust of fellows  and to get the loyalty centers of worship, and deliberately enter the name of the god Amun in the composition of his name and make him  the first god of the state, which covered all the gods of Egypt, after the merge with each other, such as the gods Re became the god Amun - Re or after he inherited the functions of some of the other recipes such as what happened with the god Min

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
العمارة الصوفية في كتاب المنهل الصافي والمستوفي بعد الوافي التغربدري
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Sufi architecture (gorges, bands, and zawiyas) played an important
role in the development of Islamic civilization, especially since these
buildings are used as centers of religious education and Sufism, where
people are taught the basic principles of Islam, the biography of the
Prophet, and Sufism.

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Intellectual And Artistic Concepts of The Cultural Context And Their Impact On Contemporary Ceramic Sculpture
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 The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea

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Crossref
Publication Date
Wed Jun 04 2014
Journal Name
مجلة كلية مدينة العلم الجامعة
تقدير دالة المعولية بالطرائق اللامعلمية في حالة البيانات المراقبة "المتجمعة"
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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
التفكير المزدوج ودوره في تعزيز روح التسامح لدى طلبة الجامعة
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    Sought Current search to know the concepts of modern literature theoretical educational, psychological and social are thinking double and tolerance and the definition of them in the theoretical frameworks of religious, social and psychological to clarify their role in life in general and in university life private and to understand their respective roles in the promotion of the other, and research has included a chapter first to identify the importance and the objectives and terms Search in detail, and a chapter of a second frameworks and theoretical literature of concepts ranging from religious heritage in Islam and other religions, especially the concept of tolerance, then look at social, psy

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Factores lingüísticos y extralingüísticos de la evolución semántica de los términos Linguistic and non-linguistic factors of the semantic evolution of terms
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La disciplina sémantica siendo una rama de la lingüística y relacionada con los significados que residen detrás de los vocablos sería muy intereseante ser estudiada y investigada, sobre todo cuando tratamos de penetrarnos dentro de la evolución semántica y los motivos por los que se suceden estos cambios. Pues, es injusto dejar de dar una definición aclaratoria sobre esta disciplina y sus componentes.

El significado de los léxicos que se forma por un conjunto de semas o rasgos significativos mínimos. Sin embargo, no todos esos semas son igualmente intervenidos por los hablantes de una comunidad lingüística, sino que hay algunos de ellos que siempre están presentes, mientras que otros varían. Es decir, el significado

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Publication Date
Tue Jun 09 2026
Journal Name
Journal Of Studies And Researches Of Sport Education
دوافع اعتراض اللاعبين على قرارات الحكام في لعبة كرة القدم
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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
عرض اطاريح ورسائل (الامم المتحدة وقضايا التنمية في العالم الثالث)
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الامم المتحدة وقضايا التنمية في العالم الثالث

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Crossref
Publication Date
Mon Jun 01 2020
Journal Name
مجلة اشراقات تنموية
معوقات البحث العلمي التطبيقي لطلبة الدراسات العليا في الجامعات العراقية
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على الرغم من أن الجامعات والمراكز والمؤسسات العلمية في الجامعات العراقية تزخر بالعديد من الكوادر والخبرات العلمية والأكاديمية المؤهلة علمياً وفنياً لانتاج البحوث العلمية والاشراف على طلبة الدراسات العليا، غير ان عملية انتاج الابحاث العلمية التطبيقية على وجه الخصوص تعترضها مجموعة من الصعوبات والمعوقات التي استطلعها الباحثين اما من خلال التجربة الشخصية, او من خلال استطلاعات اراء طلبة الدراسات العليا والب

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