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All Journal Journal of Research in Social Science and Humanities
Ibrahim Naeem Hasan
Al-Bayan university
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The extent to which companies adhere to disclosure controls in accordance with the requirements of IAS in light of Covid-19 Ibrahim Naeem Hasan
Journal of Research in Social Science And Humanities Vol 2, No 2 (2022)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v2i2.31

Abstract

Therefore, this research was devoted to highlighting the importance of accounting disclosure in the financial statements of commercial banks in accordance with international accounting and financial reporting standards through a proposed model for accounting disclosure in the financial statements of these companies and then applying it to them and helping users of financial statements to make rational decisions as well as evaluating performance. It is concluded that the standard deviation values are confined between (0.70 - 1.023), which are relatively small values, which indicates the homogeneity of the answers to the paragraphs related to the importance of disclosure according to the requirements of financial reporting standards in light of the Corona pandemic, which requires the adoption of international accounting and reporting standards in order to standardize the presentation of those Reports and improving accounting disclosure in the financial reports of commercial banks, which contributes to building bridges of trust and activating The relationship between the management of companies and the beneficiaries of the financial reports and to stay away as much as possible from the multiplicity Presentation and accounting disclosure methods pursued by some companies.
The impact of the application of the International Accounting Standard (IFARS 9) on the financial reporting of Iraqi private commercial banks Abo AL Hassan Qasim; Ibrahim Naeem Hasan; Nassif Jassim Aljboory
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.35

Abstract

The problem of recognizing credit losses is one of the most important contemporary problems in accounting thought, as the process of creating a provision for credit losses is one of the most important bases of measurement in hedging against these losses and mitigating their impact. Studies and research in the field of accounting show that the accounting treatment used in accordance with the international standard (IFRS 39) is one of the fundamental reasons for the exacerbation of the global financial crisis in 2008, which is the delay in the recognition of credit losses until they are achieved, which is the so-called model of actual credit losses, as the treatment is based on  recognizing the loss on the actual basis, i.e. after its occurrence, and not on the expected basis, i.e. before it occurs. In light of the criticisms leveled at the international standard (IAS 39) entitled Financial Instruments, the International Accounting Standards Board issued a standard for financial instruments, which is the International Financial Reporting Standard (IFRS 9). The new standard includes a proposed accounting framework for recognizing expected losses. According to the requirements of this standard, banks create provisions to face risks on an expected or estimated basis with the aim of early recognition of credit risks. As a result of the effects that this application will have on credit risks. It was necessary to shed light on the impact of the application of this standard on reducing credit risk, and thus the financial reporting of Iraqi commercial banks will be affected.
The effect of Applying (E-learning) in Higher Education Study on a Number of Students from different Universities in Iraq ibrahim naeem hasan
Journal of Research in Social Science and Humanities Vol 3, No 2 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i2.43

Abstract

COVID-19’s pandemic has hastened the expansion of online learning across all levels of education. Countries have pushed to expand their use of distant education and make it mandatory in view of the danger of being unable to resume face-to-face education.This study aims to determine the challenges and obstacles face by students in Iraqi universities with e-learning. It founds that the main problems that influence and impact online learning during COVID-19 are related to technical, academic, and communication challenges. The study results show that a total of 39.89% agreed that e-learning facilitates the learning process from various aspects, and a total of 42.13% disagreed with that, and a total of 17.8% are moderate.
Co-Authors Abo AL Hassan Qasim Nassif Jassim Aljboory