{"id":5099,"date":"2024-12-04T10:12:16","date_gmt":"2024-12-04T07:12:16","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5099"},"modified":"2024-12-17T10:17:57","modified_gmt":"2024-12-17T07:17:57","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-impact-of-applying-international-accounting-standard-21-ias","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5099","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Impact of applying International Accounting Standard 21 IAS"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: justify;\"><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 16px;\"><strong>The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Impact of applying International Accounting Standard 21 IAS\u00a0 on the profitability measurement of banks) for the student Adeebh Dawood Ali \u00a0to obtain a higher diploma equivalent to a master\u2019s degree in banks and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 16px;\"><strong>The study aimed to study the impact of applying International Accounting Standard No. (IAS 21) on measuring banks&#8217; profitability, as the standard explains how to address the effects of exchange rate changes and their impact on assets and liabilities that include balances in foreign currencies, which is directly reflected in the profits announced by banks.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 16px;\"><strong>The study concluded that applying International Accounting Standard No. (21) has a noticeable impact on banks&#8217; profitability through its positive or negative impact on financial results, due to its impact on how assets and liabilities are evaluated and how they are recorded and disclosed.<\/strong><\/span><\/h3>\n<p>[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_101862\" class=\"cz_grid_p cz_101862\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c4 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0627\u062f\u064a\u0628\u06292\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/12\/\u0627\u062f\u064a\u0628\u06292.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/12\/\u0627\u062f\u064a\u0628\u06292-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0627\u062f\u064a\u0628\u06292\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/12\/\u0627\u062f\u064a\u0628\u06292-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/12\/\u0627\u062f\u064a\u0628\u06292-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;] The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5099\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":5101,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[37],"tags":[],"class_list":["post-5099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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