College of Administration and Economics

The Department of Accounting at the College of Administration and Economics at the University of Mosul discussed on Sunday, April 6, 2025 a master’s thesis entitled:
“Evaluating Infrastructure Assets Accounting Procedures According to GFSM and Their Impact on the Quality of Financial Reports in Public Sector Units – A Case Study,” submitted by student Dania Muhammad Sheet Muhammad from the Department of Accounting.

Part of the thesis was attended by the Dean of the College, Professor Thaeir Ahmed Saadoon Al-Samman, and his assistants for academic and administrative affairs.

The current study aimed to shed light on the accounting treatment of infrastructure assets according to the unified accounting system adopted by government units, while presenting proposals for developing these procedures in line with the Government Finance Statistics Manual (GFSM) issued by the International Monetary Fund. This aims to enhance the accounting system’s ability to provide accurate and comprehensive information that supports the efficiency of financial performance in government units.

The study concluded that  Among the most prominent conclusions are that infrastructure assets represent a pivotal element in supporting economic and social development and contribute to more rational investment decisions. They also require significant funding for their construction and maintenance, highlighting the importance of increasing government spending on infrastructure projects.

The discussion committee consisted of a group of qualified professors:

Professor Dr. Ziad Hashim Yahya (Chairman).

Assistant Professor Dr. Ali Malallah Abdullah (Member).

Assistant Professor Dr. Alaa Shamsallah Nourallah from Al-Mustansiriya University (Member).

Assistant Professor Dr. Taha Ahmed Hassan Ardini (Member and Supervisor).