The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Sunday 13 November 2022 the master’s thesis entitled “The impact of digital currencies on the intellectual framework of accounting – an analytical study of the opinions of a sample of academics and professionals”.

Part of discussion was attended by the President of the University, Prof. Dr. Qusai Kamal Al-Din Al-Ahmadi, and the Dean of the Faculty, Prof. Dr. Thaer Ahmed Saadoun Al-Samman.The study presented by the student Waad Allah Maan Waad Allah Al-Maadidi sought to identify digital currencies and stand on their types, characteristics and forms, as well as shed light on the intellectual framework of financial accounting, its developments and its main and secondary components, and finally to show the impact of digital currencies on the intellectual framework of accounting with its elements and components, which is the main goal of the study.The discussion committee was headed by Prof. Dr. Qasim Muhammad Abdullah Al-Baaj from the University of Al-Qadisiyah, and the membership of Assistant Professor Dr. Alaa Abdul Wahed Dhanoun, and Assistant Professor Dr. Muthanna Rukan Jassim Muhammad from the University of Tikrit, under the supervision and membership of Assistant Professor Dr. Sinan Zuhair Muhammad Jameel.