Changing of Currency Exchange and Its Harmony with Accounting Iraq’s Rules and International Accounting

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Jasim Zwaid ◽  
Zaid Abbas Fadhil ◽  
ABD Albaqir Salman
Keyword(s):  
Foreign Currency ◽  
International Standards ◽  
Practical Application ◽  
International Standard ◽  
Currency Exchange ◽  
Currency Exchange Rates ◽  
Rule Number ◽  
Foreign Operations ◽  
Accounting Rules

The aim of the study was how the harmony between the Iraqi accounting rules and international standards and is there a difference between rule and the standard, which has been the International Standard No. (21) the effects of changes in foreign currency exchange rates and conduct a comparative analysis with the Iraqi accounting rules rule number (4) the effects of changing prices in foreign currencies have reached your search several conclusions the most important of the existence of a gap between the accounting Qaeda applicable between the international standard requirements represented by failure to disclose the change in the classification of foreign operations and export rules Iraqi accounting without cause by sufficient explanations and cases of practical application of some processors contained therein leading to interpretations and opinions of personality.

scholarly journals Computer Control Systems With Critical Safety Applications: Problems And Some Solutions

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Hristo Hristov ◽  
Mariya Hristova
Keyword(s):  
Classification Scheme ◽  
Computer Control ◽  
International Standards ◽  
Critical Systems ◽  
Structural System ◽  
Practical Application ◽  
The One ◽  
Technical Solutions ◽  
Safety Applications

Safety Critical Systems (SCS) are defined as systems controlling critical technological processes, on the proper functioning of which depends human safety. The taxonomy of concepts related to SCS is presented as a dendritic classification scheme. The emphasis is on hierarchical relationships between concepts. After studying global scientific literature, international standards and corporate materials, a classification of the scientific issues accompanying the creation of new SCSs was made.Regarding a part of the broached issues, technical solutions are suggested based on the structural system of the system. In particular, methods and means have been developed to detect and tolerate failures and errors in building the structure and to reduce their adverse impact on the functionality and safety of the systems.Formal models have been developed, concerning which calculations and studies have been performed. Quantitative dependencies are established between the technical and probability parameters of diversity structure on the one hand and the reliability and safety of the system on the other. Conclusions are drawn as regards the practical application of the methods and models.

A Novel Recurrent Polynomial Neural Network for Financial Time Series Prediction

2009 ◽  
pp. 190-211 ◽  
Author(s):  
Abir Hussain ◽  
Panos Liatsis
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Foreign Currency ◽  
Temporal Dynamics ◽  
Financial Time Series ◽  
Time Series Prediction ◽  
Currency Exchange ◽  
Currency Exchange Rates ◽  
One Step ◽  
Linear Interactions

The research described in this chapter is concerned with the development of a novel artificial higherorder neural networks architecture called the recurrent Pi-sigma neural network. The proposed artificial neural network combines the advantages of both higher-order architectures in terms of the multi-linear interactions between inputs, as well as the temporal dynamics of recurrent neural networks, and produces highly accurate one-step ahead predictions of the foreign currency exchange rates, as compared to other feedforward and recurrent structures.

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

2002 ◽  
Vol 77 (2) ◽  
pp. 343-377 ◽  
Author(s):  
Thomas J. Linsmeier ◽  
Daniel B. Thornton ◽  
Mohan Venkatachalam ◽  
Michael Welker
Keyword(s):  
Exchange Rates ◽  
Interest Rates ◽  
Trading Volume ◽  
Foreign Currency ◽  
Market Risk ◽  
Currency Exchange ◽  
Currency Exchange Rates ◽  
Volume Sensitivity ◽  
Market Risk Disclosures ◽  
Risk Disclosures

We hypothesize that firms' 10-K market risk disclosures, recently mandated by SEC Financial Reporting Release No. 48 (FRR No. 48), reduce investors' uncertainty and diversity of opinion about the implications, for firm value, of changes in interest rates, foreign currency exchange rates, and commodity prices. We argue that this reduced uncertainty and diversity of opinion should dampen trading volume sensitivity to changes in these underlying market rates or prices. Consistent with this hypothesis, we find that after firms disclose FRR No. 48-mandated information about their exposures to interest rates, foreign currency exchange rates, and energy prices, trading volume sensitivity to changes in these underlying market rates and prices declines, even after controlling for other factors associated with trading volume. The observed declines in trading volume sensitivity are consistent with FRR No. 48 market risk disclosures providing useful information to investors.

Sparseness and Roughness of Foreign Exchange Rates

1998 ◽  
Vol 09 (05) ◽  
pp. 711-719 ◽  
Author(s):  
N. Vandewalle ◽  
M. Ausloos
Keyword(s):  
Phase Diagram ◽  
Brownian Motion ◽  
Exchange Rates ◽  
Foreign Currency ◽  
Foreign Exchange Rates ◽  
Wide Region ◽  
Currency Exchange ◽  
Currency Exchange Rates ◽  
Roughness Exponent ◽  
Component C

An accurate multiaffine analysis of 23 foreign currency exchange rates has been performed. The roughness exponent H1 which characterizes the excursion of the exchange rate has been numerically measured. The degree of intermittency C1 has been also estimated. In the (H1,C1) phase diagram, the currency exchange rates are dispersed in a wide region around the Brownian motion value (H1=0.5,C1=0) and have a significantly intermittent component (C1≠0).

scholarly journals Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas Dan Jumlah Uang Beredar Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia Periode 2005-2009

2012 ◽  
Vol 3 (2) ◽  
pp. 147 ◽  
Author(s):  
Desi Marilin Swandayani ◽  
Rohmawati Kusumaningtias
Keyword(s):  
Interest Rates ◽  
Foreign Currency ◽  
Linear Regression Analysis ◽  
Predictive Ability ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Test Results ◽  
The Public ◽  
Currency Exchange ◽  
Currency Exchange Rates

Islamic finance quality show that performance improved, as indicated by the growing share of financing for the results of mudharabah and musyarakah. This study was conducted to examine the effect of macro economic indicators as measured by inflation, interest rates, foreign currency exchange rates and money supply to the ROA of Islamic Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. F test results showed that simultaneous independent variables affect ROA. While the results of t tests showed that the inflation variable showed no significant effect on ROA. This is because, when inflation is high then the public more confidence in the Islamic banking compared with conventional banking. Predictive ability of four variables on ROA in this study by 19.8%, while the remaining 80.2% influenced by other factors that are not included in the research model.

scholarly journals Lease: Problematic Aspects of Accounting and Reporting Information Formation

2020 ◽  
Vol 7 (2) ◽  
pp. 30-39
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Critical Analysis ◽  
International Standards ◽  
Practical Significance ◽  
Practical Application ◽  
International Standard ◽  
Methodological Basis ◽  
Further Development ◽  
Lease Accounting ◽  
Tax Accounting

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the systems of Russian and international standards in terms of their validity, logic and completeness. The result of the study is the justification of the presence of both positive and problematic aspects in the innovations introduced in the regulation of accounting for leases in IFRS16 and in the Russian standard FSBU25/2018. Recommendations have been made to address the problematic issues of lease accounting and reporting information. The theoretical and practical significance of the study lies in the possibility of using its results in the preparation of new and improved existing accounting regulations in the process of its further development at the national and international levels.

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