Alternate Title: The possibility of adopting a market approach to measure the fair value of biological assets in Iraq (Applied study in Middle East Fish Production and Marketing Company). (English)

المؤلفون: يحيى راضي صالح, احمد سعد جاري

المصدر: Accounting & Financial Studies Journal; 2022, Vol. 17 Issue 61, p120-135, 16p

مصطلحات موضوعية: MARKET value, SEAFOOD markets, FINANCIAL statements, RESEARCH personnel, AGRICULTURE, FAIR value, ACCOUNTING standards

مصطلحات جغرافية: IRAQ, MIDDLE East

Alternate Title: Special financial statements as an input to enhance the relevance of financial and nonfinancial information. (English)

المؤلفون: الباحث داليا هيث, صفوان قصي عبد الح

المصدر: Journal of Baghdad College of Economic Sciences University; 2023, Issue 72, p219-234, 16p

مصطلحات موضوعية: FINANCIAL statements, DECISION making, BANKING industry, STOCKS (Finance), HYPOTHESIS

مصطلحات جغرافية: IRAQ

Alternate Title: The extent of commercial banks' awareness of the importance of applying accounting and disclosure of social responsibility An analytical study in a sample of Iraqi commercial banks. (English)

المؤلفون: ملدرس عباس فاضل ج

المصدر: Economic Sciences; 2022, Vol. 17 Issue 65, p118-138, 21p

مصطلحات موضوعية: ARITHMETIC mean, SOCIAL responsibility, FINANCIAL statements, SOCIAL accounting, STANDARD deviations, UNEMPLOYMENT insurance, SAVINGS & loan associations

مصطلحات جغرافية: IRAQ

Alternate Title: Evaluating the financial performance of economic units using the ratios of financial indicators A case study in the General Company for Ports of Iraq for the period (2018-2020). (English)

المؤلفون: علي حازم دحام

المصدر: Economic Sciences; 2022, Vol. 17 Issue 65, p76-98, 23p

مصطلحات موضوعية: ECONOMIC indicators, FINANCIAL performance, FINANCIAL statements, CORPORATION reports, ECONOMIC equilibrium, FINANCIAL ratios, RATIO analysis

مصطلحات جغرافية: IRAQ

Alternate Title: The role of the accounting disclosure of intellectual capital in maximizing the value of the company in the Iraqi business environment. (English)

المؤلفون: تارا وحيد الدين ع, مجال أنور يابه, عمر إبراهيم حممد

المصدر: Journal of The Iraqi University; 2021, Vol. 53 Issue 1, p557-570, 14p

مصطلحات موضوعية: INTELLECTUAL capital, HUMAN capital, ENTERPRISE value, DISCLOSURE in accounting, FINANCIAL statements

مصطلحات جغرافية: IRAQ

Alternate Title: A Survey study of the Effect the application Fair Value approach to Improve the Quality Characteristics of the Accounting Information. (English)

المؤلفون: م. م زينب جعفر اله, م. م حنان صالح الز

المصدر: Managerial Studies Journal; 2020, Vol. 12 Issue 25, p213-243, 31p

مصطلحات موضوعية: FAIR value accounting, FAIR value, FINANCIAL statements, INFORMATION storage & retrieval systems, STATISTICS, FIELD research

مصطلحات جغرافية: IRAQ

Alternate Title: Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading. (English)

المؤلفون: منذر رضوان علي الخزرجي, سعد سلمان عواد المعيني

المصدر: Accounting & Financial Studies Journal; 2020, Vol. 15 Issue 50, p35-52, 18p

مصطلحات موضوعية: FINANCIAL statements, GRAIN trade, ACCOUNTING standards, GOVERNMENT aid, PUBLIC companies

مصطلحات جغرافية: IRAQ

Alternate Title: Extent of auditor's obligation to standards (570.520) to express an opinion on Continuity of the project. (English)

المؤلفون: عبد الأحد يوسف بط, علاء فريد, محمد البهادلي, حمد غازي

المصدر: Managerial Studies Journal; 2018, Vol. 10 Issue 20, p273-301, 29p

مصطلحات موضوعية: AUDITORS, JOB applications, AUDITING standards, FINANCIAL statements, STANDARDS, AUDITING, CONFLICT of interests

مصطلحات جغرافية: IRAQ