College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “The impact of adopting the conceptual framework of IPSASB on the characteristics and principles of government accounting and its reflection on the Iraqi government accounting system. An Applied Study in the General Directorate of Education of Nineveh Governorate”

Part of it was attended by the President of the University of Mosul, Prof. Dr. Waheed Mahmoud Ramo Al-Ibrahimi, the Assistant President of the University of Mosul for Scientific Affairs, Prof. Dr. Munir Salem Taha, and the Dean of the College, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study targeted … Which was submitted by the student “Ali Abdul Qader Majeed” in the Department of Accounting to:

Demonstrate the impact of the adoption of the IPSASB conceptual framework on the characteristics and principles of government accounting and the extent to which this impact is reflected on the Iraqi government accounting system.

The study reached a set of conclusions, the most important of which are: The conceptual framework of the IPSASB Council addressed most of the problems arising from the characteristics of government units that can face the preparation of general-purpose financial reporting in terms of recognition, measurement and presentation.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya, and with the membership of Assistant Professor Dr. Maher Ali Hussein, Assistant Professor Dr. Sinan Zuhair Muhammad Jameel, Assistant Professor Dr. Nizar Maan Abdul Karim, Dean of the College of Administration and Economics / University of Diyala, Assistant Professor Dr. Amal Muhammad Salman from the University of Karbala, and the membership and supervision of Assistant Professor Dr. Ali Malallah Abdullah.