Review article of the research entitled “Distinguishing between the legal and regulatory division in Iraqi legislation” by researcher “M.D. Amer Jaid Zaidan” and published in the Journal of the College of Law for Legal and Political Sciences, Volume (13), Issue (48), Year 2024, a peer-reviewed scientific journal issued by Kirkuk University/College of Law and Political Sciences.

Al-Marsoumi, Hani Hamdan Abdullah

doi:10.69513/jnfls.v3.i1.a15

Review article of the research entitled “Distinguishing between the legal and regulatory division in Iraqi legislation” by researcher “M.D. Amer Jaid Zaidan” and published in the Journal of the College of Law for Legal and Political Sciences, Volume (13), Issue (48), Year 2024, a peer-reviewed scientific journal issued by Kirkuk University/College of Law and Political Sciences.

https://doi.org/10.69513/jnfls.v3.i1.a15

Volume 3, Issue 1
Winter 2026

Pages 163-165

Document Type : Article review

Author

Hani Hamdan Abdullah Al-Marsoumi

General Directorate of Education in Salah al-Din / Legal Affairs

Abstract

The problem of research in the subject of the research entitled Distinguishing between the legal and regulatory division in Iraqi legislation lies in the confusion and ambiguity that occurs when differentiating between the legal division argument and the regulatory division argument by individuals or those working in the legal and Sharia field, as many of them do not differentiate between the two arguments or the funds on which each argument is based or the method of dividing the accounting issues and detailed issues such as exclusion, increase, return, type of money, difference of nationality, estimation, precaution in division in the event of a pregnancy or loss and other detailed issues related to accounting operations.

Keywords

Al-Qassam

Sharia

Regime