Search Results for عماد Farhan
Abstract
The research aims to know the impact of the application of IFRS 16 on the accounting measurement of rent and to know the difference between the method followed by the bank in measuring rents and the method followed by the standard in measurement, and also to know the difference between the bank’s classification of rents between operational and financing and the classification of the standard It and the consequences of this classification in terms of treatment by the bank and in the standard, by analyzing the lease contracts of the Trade Bank of Iraq and classifying those contracts into operational and financing and knowing the way in which the bank measures its lease contracts and then classifying the lease contracts according to The standard and the application of the measurement method used in the standard, and is there a difference in measurement or not. One of the most important conclusions reached by the researchers is the effect of applying IFRS 16 on the measurement of lease contracts in the bank. The most important recommendation reached by the researchers is to force Iraqi banks to apply IFRS 16 to lease contracts.
Abstract
The research aims to activate forensic accounting within the Iraqi environment by the auditor by working as a judicial expert specialized in the accounting aspect (forensic accountant) to provide judicial services to the legal authorities represented by judicial support services. The problem of the research is not giving a role to a person who is scientifically and practically qualified to look into the relevant issues as a judicial expert specialized in the accounting aspect (judicial accountant) in the Iraqi courts.
The researcher concluded that: activating forensic accounting is a remedy for the weakness in the performance level of judicial experts within the Iraqi environment, and that the auditor works to strengthen judicial services and possesses extensive scientific and practical experience to address the shortcomings of the current experts specialized in the accounting aspect. And one of the most important conclusions reached by the researcher is the presence of reluctance to consider issues related to the relevant jurisdiction, which led to the failure to resolve those issues due to the selection of unsuitable people, which led to a weakness in the judicial experience and thus a reason for weakness in the decisions issued by the legal authorities.
Abstract
This study highlights the disclosure of important segmental information in segmental reports, which is an appropriate tool for investors and other stakeholders where information is presented in a segmented manner, allowing for more accurate analysis to make informed decisions. Under IFRS (8) companies must provide segment disclosures Financial instruments that enable investors to evaluate different sources of risk and income as management does. The researchers reached a set of conclusions, the most important of which is that the sectoral reports are a reflection of the internal reports that were submitted to the main decision maker to evaluate performance and allocate resources. The sectoral reports allow reviewing the operations of the economic unit from the same management perspective. Very reliable because it was used in decision-making and this increases the confidence and credibility of users in financial reports. The researchers also concluded that the essential information in each sector must be disclosed accurately and transparently in order to help users understand the performance of the economic unit through its operational sectors, evaluate its performance and allocate resources to it.