Publication Information

{'id': 'https://openalex.org/W4249389595', 'doi': 'https://doi.org/10.24891/el.23.1.29', 'title': 'Harmonization of Iraqi Accounting of Fixed Assets Using the Russian Accounting Standards and IFRS', 'display_name': 'Harmonization of Iraqi Accounting of Fixed Assets Using the Russian Accounting Standards and IFRS', 'publication_year': 2018, 'publication_date': '2018-03-27', 'ids': {'openalex': 'https://openalex.org/W4249389595', 'doi': 'https://doi.org/10.24891/el.23.1.29'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/el.23.1.29', 'pdf_url': 'http://213.226.126.9/df/2018/df01/df0118-29.pdf', 'source': {'id': 'https://openalex.org/S4210203312', 'display_name': 'Digest Finance', 'issn_l': '2073-8005', 'issn': ['2073-8005', '2311-9438'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'hybrid', 'oa_url': 'http://213.226.126.9/df/2018/df01/df0118-29.pdf', 'any_repository_has_fulltext': True}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5062269610', 'display_name': 'B.A. Alsaegh', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I12150220', 'display_name': 'University of Mosul', 'ror': 'https://ror.org/039cf4q47', 'country_code': 'IQ', 'type': 'education', 'lineage': ['https://openalex.org/I12150220']}, {'id': 'https://openalex.org/I3020440027', 'display_name': 'University of Tyumen', 'ror': 'https://ror.org/05vehv290', 'country_code': 'RU', 'type': 'education', 'lineage': ['https://openalex.org/I3020440027']}], 'countries': ['IQ', 'RU'], 'is_corresponding': False, 'raw_author_name': 'B.A. Alsaegh', 'raw_affiliation_strings': ["Natal'ya V. ZYLEVA Tyumen State University, Tyumen, Russian Federation", 'University of Mosul, Mosul, Republic of Iraq'], 'affiliations': [{'raw_affiliation_string': 'University of Mosul, Mosul, Republic of Iraq', 'institution_ids': ['https://openalex.org/I12150220']}, {'raw_affiliation_string': "Natal'ya V. ZYLEVA Tyumen State University, Tyumen, Russian Federation", 'institution_ids': ['https://openalex.org/I3020440027']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5075029734', 'display_name': 'N.V. Zyleva', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'N.V. Zyleva', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 2, 'institutions_distinct_count': 2, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 62}, 'biblio': {'volume': '23', 'issue': '1', 'first_page': '29', 'last_page': '40'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T12667', 'display_name': 'Economic and Technological Developments in Russia', 'score': 0.5836, 'subfield': {'id': 'https://openalex.org/subfields/3303', 'display_name': 'Development'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T12667', 'display_name': 'Economic and Technological Developments in Russia', 'score': 0.5836, 'subfield': {'id': 'https://openalex.org/subfields/3303', 'display_name': 'Development'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/harmonization', 'display_name': 'Harmonization', 'score': 0.45544338}], 'concepts': [{'id': 'https://openalex.org/C30472729', 'wikidata': 'https://www.wikidata.org/wiki/Q955421', 'display_name': 'Fixed asset', 'level': 3, 'score': 0.8786262}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.84258187}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.6177597}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.5695118}, {'id': 'https://openalex.org/C24416426', 'wikidata': 'https://www.wikidata.org/wiki/Q5508878', 'display_name': 'Fund accounting', 'level': 4, 'score': 0.50119567}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.4806753}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.47202674}, {'id': 'https://openalex.org/C2779962950', 'wikidata': 'https://www.wikidata.org/wiki/Q5659376', 'display_name': 'Harmonization', 'level': 2, 'score': 0.45544338}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.43235385}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.4170816}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.28212547}, {'id': 'https://openalex.org/C2778348673', 'wikidata': 'https://www.wikidata.org/wiki/Q739302', 'display_name': 'Production (economics)', 'level': 2, 'score': 0.071149826}, {'id': 'https://openalex.org/C24890656', 'wikidata': 'https://www.wikidata.org/wiki/Q82811', 'display_name': 'Acoustics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C139719470', 'wikidata': 'https://www.wikidata.org/wiki/Q39680', 'display_name': 'Macroeconomics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C121332964', 'wikidata': 'https://www.wikidata.org/wiki/Q413', 'display_name': 'Physics', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 2, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/el.23.1.29', 'pdf_url': 'http://213.226.126.9/df/2018/df01/df0118-29.pdf', 'source': {'id': 'https://openalex.org/S4210203312', 'display_name': 'Digest Finance', 'issn_l': '2073-8005', 'issn': ['2073-8005', '2311-9438'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, {'is_oa': True, 'landing_page_url': 'https://cyberleninka.ru/article/n/harmonization-of-iraqi-accounting-of-fixed-assets-using-the-russian-accounting-standards-and-ifrs', 'pdf_url': 'https://cyberleninka.ru/article/n/harmonization-of-iraqi-accounting-of-fixed-assets-using-the-russian-accounting-standards-and-ifrs/pdf', 'source': {'id': 'https://openalex.org/S4306401404', 'display_name': 'CyberLeninK (CyberLeninka)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'repository'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/el.23.1.29', 'pdf_url': 'http://213.226.126.9/df/2018/df01/df0118-29.pdf', 'source': {'id': 'https://openalex.org/S4210203312', 'display_name': 'Digest Finance', 'issn_l': '2073-8005', 'issn': ['2073-8005', '2311-9438'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 6, 'referenced_works': ['https://openalex.org/W1558669077', 'https://openalex.org/W2794813975', 'https://openalex.org/W2804516606', 'https://openalex.org/W2986166894', 'https://openalex.org/W3084011678', 'https://openalex.org/W3089409664'], 'related_works': ['https://openalex.org/W4388131367', 'https://openalex.org/W4385836582', 'https://openalex.org/W4251335877', 'https://openalex.org/W4249269978', 'https://openalex.org/W3145304908', 'https://openalex.org/W3129697225', 'https://openalex.org/W2741207229', 'https://openalex.org/W2186636340', 'https://openalex.org/W168081379', 'https://openalex.org/W1537847927'], 'abstract_inverted_index': {'Importance': [0], 'This': [1], 'article': [2, 61, 130, 173], 'deals': [3], 'with': [4, 104], 'the': [5, 40, 47, 51, 56, 67, 85, 89, 100, 109, 132, 145, 161, 172, 182, 195, 202, 210], 'issues': [6], 'related': [7], 'to': [8, 63, 107, 143, 151, 194], 'Iraqi': [9, 70, 153], 'accounting': [10, 41, 71, 113, 125, 139, 146, 154, 197], 'rules,': [11], 'which': [12], 'do': [13], 'not': [14], 'include': [15], 'an': [16], 'equivalent': [17], 'of': [18, 42, 55, 58, 69, 99, 102, 122, 155, 184, 205, 212], 'Russian': [19], 'PBU': [20, 94], '6/01': [21], 'Accounting': [22, 49, 53, 97], 'for': [23, 38, 66, 72, 80, 112, 114, 126, 134, 138, 140, 181], 'Fixed': [24], 'Assets,': [25], 'and': [26, 31, 119, 166, 187], 'IAS': [27], '16': [28], 'Property,': [29, 164], 'Plant': [30, 165], 'Equipment,': [32], 'containing': [33], 'instead': [34], 'just': [35], 'several': [36], 'procedures': [37], 'organizing': [39], 'fixed': [43, 73, 115, 127, 141, 156], 'assets': [44, 74, 142], 'established': [45], 'in': [46, 88, 148, 171, 209], 'Uniform': [48, 96], 'System,': [50], 'Federal': [52], 'Law': [54], 'Republic': [57, 101, 183, 211], 'Iraq.Objectives': [59], 'The': [60], 'aims': [62], 'substantiate': [64], 'proposals': [65], 'harmonization': [68], 'providing': [75], 'a': [76, 105, 135, 177], 'draft': [77, 162, 190], 'national': [78, 136, 179], 'standard': [79, 137, 163, 180], 'discussion.Methods': [81], 'We': [82], 'have': [83], 'analyzed': [84], 'information': [86], 'contained': [87], 'regulatory': [90], 'documents': [91], '(IAS': [92], '16,': [93], '6/01,': [95], 'System': [98], 'Iraq),': [103], 'view': [106], 'comparing': [108], 'proposed': [110, 189], 'options': [111], 'assets,': [116, 157], 'compiling': [117], 'positives': [118], 'identifying': [120], 'ways': [121], 'reforming': [123], "Iraq's": [124], 'assets.': [128], 'ResultsThe': [129], 'demonstrates': [131], 'need': [133], 'harmonize': [144, 152], 'system': [147], 'Iraq.In': [149], 'order': [150], 'we': [158], 'recommend': [159], 'that': [160], 'Equipment': [167], '(Fixed': [168], 'Assets)': [169], 'presented': [170], 'be': [174], 'used': [175], 'as': [176], 'new': [178], 'Iraq.': [185, 213], 'Conclusions': [186], 'RelevanceThe': [188], 'is': [191], 'close': [192], 'enough': [193], 'international': [196], 'practice.However,': [198], 'it': [199], 'focuses': [200], 'on': [201], 'real': [203], 'possibility': [204], 'its': [206], 'practical': [207], 'application': [208]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W4249389595', 'counts_by_year': [], 'updated_date': '2024-12-18T08:04:45.603972', 'created_date': '2022-05-12'}