The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master's thesis entitled "The impact of applying IPSAS 45 on accounting measurement and disclosure in public sector units, an applied study in the Nineveh Sewerage Directorate". Part of it was attended by the Dean's assistants for scientific and administrative affairs. The current study submitted by the student "Amin Faris Abdul Sattar" in the Department of Accounting aimed to: Clarify the impact of applying IPSAS 45 on accounting measurement and disclosure, and based on previous studies, the unified accounting system has not been substantially updated since [Read More]