College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “Evaluation of financial reporting procedures for operational sectors in accordance with international financial reporting standards / an applied study in the General Company for Iraqi Cement / Northern Cement Assistants”.

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study presented by the student “Mohammed Abdul Khalil” in the Department of Accounting aimed to: demonstrate the importance of applying the International Financial Reporting Standards (IAS/IFRS) and to identify the extent to which Iraqi companies are able to apply international standards and identify the obstacles that prevent this as well as aimed mainly to study the requirements of Iraqi companies to adopt and apply the International Financial Reporting Standard (IFRS8).

The study concluded the most important conclusions: The adoption of the International Accounting and Financial Reporting Standards (LAS/IFRS) by the General Company for Northern Cement will enhance the company’s economic position, and thus further improve the quality of information.
Accounting and strengthening the role of integrity and financial control.

The discussion committee was headed by Assistant Professor Dr. Sinan Zuhair Muhammad Jameel, and the membership of Assistant Professor Dr. Alaa Abdul Wahed Dhanoun, and Assistant Professor Dr. Mazban Muhammad Farhan from the University of Tikrit, and under the supervision and membership of Assistant Professor Dr. Kobra Muhammad Taher Hammoudi.