The Department of Accounting at the College of Administration and Economics – University of Mosul held a discussion of the master’s thesis submitted by Asmaa Zaki Hussein Al-Tai, titled: “The Impact of Using Artificial Intelligence on the Conceptual Framework of Financial Accounting – A Study of Accounting Academics’ Opinions”, in Discussion Hall No. (1). The study focused on providing an in-depth analysis of the conceptual framework of financial accounting by reviewing the fundamental accounting assumptions and principles, as well as the qualitative characteristics of financial information, in light of the rapidly evolving environmental and technological transformations—particularly the integration of artificial intelligence [Read More]