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The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
نمذجة توزيع المدارس الابتدائية في مدينة الفلوجة باستخدام نظم المعلومات الجغرافية G.I.S
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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
نحو نظام نحو نظام لغوي عربي متوازن في المساواة بين الرجل والمرأة
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We must live in an era dominated by the call for equality between men and women, in which the voices of advocates of gender integration were heard. After women opened their doors to compete with their brother, Knowledge, and culture in the various forms of life, language as a science of the time and knowledge of the other had to match this reality and express the most accurate expression of this task

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Publication Date
Tue Feb 28 2023
Journal Name
مجلة العلوم القانونية
الفسخ المبتسر المبني على الدلائل الضمنية ـ دراسة مقارنة في نظرية العقد
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يتناول البحث جزئية من جزئيات موضوع الفسخ المبتسر للعقد

Publication Date
Sun May 10 2015
Journal Name
Al-academy
Symbol Significances in Fakhir Mohammad Paintings 1980 - 2010: إيناس مهدي ابراهيم الصفار
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Address the current research study " Symbol Significances in Fakhir Mohammad Paintings " in an attempt to detect signs of the icon in the artist's fee . The research contains four chapters The first chapter of which the methodological framework for the search starting with the problem of the specific research and asking the following: Maaltold semantic code in fees Luxury Muhammad? As well as displaying the importance of research and the need for it and in order to search through ( you know the implications of the code in the fee Luxury Muhammad) and for the period of ( 1980-2010 ) in his works of art as well as identifying the search terms . In the second chapter , such as the theoretical framework , and contained three sections focus o

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Color Semiotics in Fantasy Shows of Child Theater: إيمان عبد الستار عطا الله
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Color in the fantasy child theater represents a psychological and sematic symbol in conveying the connotations and clarifying meanings being an exciting and clarifying means. The researcher felt the necessity of shedding light on the color semiotics in the theater shows presented for children which are characterized by fantasy atmospheres and the ability to employ the color semiotics that goes along with the nature of the Iraqi theater shows through the following question: 

What is the extent of the representation of the color significance of the mark shown in the fantasy theatrical show presented to the Iraqi child?

The aim of the research is:

     Exposing the color utilization and its s

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Publication Date
Tue Jun 03 2003
Journal Name
Al-academy
التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن
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التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Strangeness Concept in Commercial Advertisement Design: يوسف مهدي سعيد -سحر علي سرحان
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  Strangeness in design generally and in advertisement design specifically is manifested in various images and creative propositions and shapes that depart the traditional and conventional framework to elevate design to virtual intellectual worlds related to the inspirational and imaginative range of the creative designer, which makes the forms of strangeness a means for persuasion and astonishment which achieves the functional and aesthetic objectives of the advertisement. The two researchers identified the research question "what is the concept of strangeness in the commercial advertisements design? The research objective has been determined by identifying the concept of strangeness in the commercial advertisement design. Strangen

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Crossref
Publication Date
Tue Dec 31 2013
Journal Name
Journal Of The College Of Languages
إيقــاع النفـــس الشـــاعـرة في شعر الشاعر الصّقلي علي بن عبد الرحمن البلـَّنوبي
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درست الباحثة البنية الإيقاعية عند الشاعر الصقلي

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
أثر التوجيه بتأثيرأشعة الشمس على التطور العمراني للشوارع التجارية في مدينة بغداد
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Publication Date
Sun Sep 05 2021
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
امتلاك الطالبات لمهارات التفكير المنظومي المتضمنة في كتاب الرياضيات للصف الثالث المتوسط
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