Tikrit Journal of Administrative and Economic Sciences

This research deals with role of the preparation of financial statements in accordance with the IFRS 9 "Financial Instruments" which is applied recently by Iraqi Banks in the credit rating agencies, the study tried to find the relationship and the effect of the financial statements prepared according to IFRS 9 (financial position, income statement , other comprehensive income, change in equity ststement) to Iraqi banks listed in the Iraqi stock Exchange on the credit rating according to these international agencies, and we adopted the descriptive analytical approach based on the collection of data on the phenomenon and its interpretation, we used the questionnaire as a tool to collect the data in the Iraqi banks, we distributed (105) questionnaire. The data were analyzed by using (SPSS) through the use of computational circles and create a relationship with the coefficient of correlation (Person), either influence the relationship has the researcher used (T-test, ANOVA-test). The stady found a set of results, most notably that the preparation of financial statements in accordance IFRS9 affects according to the credit rating of the world such as Fitch, Moody's, S & P Global agencies in terms of disclosure of credit facilities through the statement of financial position as well as profits realized after the application of the standard IFRS 9 and calculating the provision of credit losses expected and also a reflection of changes in the fair value of financial assets and liabilities in the list revealed other comprehensive income,the study sets a number of recommendations and was the most important one is developing the strategic plan for the Iraqi banks and explain how to enter the Interntatonal Credit Rating according to agencies and in line with the international financial reporting standards IFRS and therefore this It will increase the confidence and credibility of the financial statements and non-financial.

The study deals with the role of social auditing in examining activities supporting social welfare, and for the purpose of achieving the research objectives, an electronic questionnaire form was prepared and presented through social media sites and it was answered by 44 respondents and the answers were analyzed through the SPSS statistical program, and the study reached a set of conclusions from The most important of which is that social auditing has a role in examining activities supporting social welfare. In conclusion, a set of recommendations were presented, the most important of which is that companies undertake social audits because of their role in examining activities in support of social welfare.

Methods of estimating income tax are important matters for any tax system that seeks to achieve tax justice for the taxpayer in the tax accounting process on the one hand, while ensuring access to the taxpayer's real income from sources of income on the other hand, and thus obtaining the actual tax amount achieved on the taxpayer, and there are several types of Methods of estimating income tax in Iraqi tax legislation, and this research deals with the method of reserve estimation of income, which is one of the common methods used in departments of the General Tax Authority to the point of exaggeration in its misplaced use in the Income Tax Law 113 of 1982 and its effective amendments. The research is a method of studying the case of reserve assessment that is used in many types of income estimation in the General Tax Authority, which are not consistent with what is stated in the Income Tax Law regarding the use of the method of reserve assessment for estimating income tax, with the application examples that illustrate this, and the research touched a set of conclusions One of them is that the precautionary assessment is practiced incorrectly in the tax departments, and there is confusion about that, as what these departments consider as a precautionary estimate is in fact true The time of a preliminary assessment, in addition to that the reserve assessment is not subject to appeal by the taxpayer because the tax appeal is required to respond to final decisions and not just a decision that has a temporary procedural nature and does not create fixed rights or obligations, as the researcher reached a set of recommendations through which it can be Addressing the defect in the applications of this method when estimating the income tax.

The research aims to test the effect of the independence of the Board of Directors in disclosing sustainability information and its reflection on the financial performance of banks listed on the Iraq Stock Exchange for the period from 2014 to 2018. The research addressed a method of content analysis of the annual financial lists of the 12 banks. Using the models regression simple and correlation add to method of Data Envelopment Analysis DEA. The study concluded that there is a significant relationship and impact of the Board’s independence in supporting the disclosure of sustainability information and financial performance, and the study also found a positive impact of the disclosure of sustainability information on the financial performance. And that the impact of the board independence of directors on financial performance increases when mediating the disclosure of sustainability information.

The research aims to use sustainability accounting standards to enhance the quality of environmental disclosure for the health sector represented by Ninawa Health Department by including non-financial information related to the environmental performance of the department in environmental sustainability reports to complement the environmental financial information produced by the department through the use of accounting metrics and reporting forms regulated by these standards. The environmental disclosure provided by the department is incomplete because it does not include non-financial information in the lists and periodic reports. To achieve the goal of research, the concepts of environmental disclosure and sustainability and accountability has been reviewed in light of its international standards issued by (SASB) and its role in organizing disclosures of environmental performance information through the preparation of the four environmental sustainability reports, which are the basis in this aspect (energy management, waste management and injuries of workers). The research found that the business and services sectors such as Ninawa Health Department, usually faces problems when disclosing its environmental performance and communicating information to stakeholders. The most important of which is not to include non-financial information in periodic lists and reports. The (SASB) standards have contributed significantly to helping those sectors meet the most important challenges to provide appropriate information to keep interests, determine the dimensions of sustainable performance, and the method of measurement and accounting disclosure.

Cloud computing is one of the modern technologies that are used within information technologies in various fields, and since accounting information systems represent open systems that affect and affect the environment in which they operate within its scope, which is the business environment, it was necessary to research how to benefit from this technology in developing accounting information systems up to what contributes to achieving and increasing its effectiveness.
The research dealt with a presentation of the concept of cloud computing and the areas of its use in the work of accounting information systems through the extent of its contribution to achieving the qualitative characteristics of accounting information through which it is possible to achieve the quality of financial reports that represent the outputs of accounting information systems and thus contribute to achieving the effectiveness of accounting information systems through their achievement. For the purposes of the users of financial reports to reach their judgment on the effectiveness of accounting information systems. The study has been strengthened by raising a set of questions answered by a group of academics and professionals in the field of accounting in Iraq, through which it was concluded that there is a direct positive impact of using cloud computing in the work of accounting information systems, which contributes to achieving and increasing its effectiveness through participation. In the availability of a set of qualitative characteristics of the accounting information contained in the financial reports that are presented to all entities that use them in making various decisions.

This research objective to show the knowledge bases of the technique for accounting the costs of the flow of materials and how to measure the cost according to this technique, explaining its role in reducing costs, improving product quality and Optimum exploitation of available resources, A set of results has been reached, the most important of which are: The separation of environmental costs through the use of material flow cost accounting technique helps the administration to address the rising costs, reduce environmental pollution rates and conserve resources which contributes to achieving product sustainability, based on the results obtained, a set of recommendations was presented, the most important of which were: The need for the government side to encourage economic units in their endeavor to reduce environmental impacts and Optimum exploitation of energy and available resources, by providing Subsidies and tax exemptions.