College of Administration and Economics

The Department of Accounting – College of Administration and Economics – University of Mosul witnessed at the discussion hall No. (2)  on Monday, September 15, 2025, the defense of the master’s thesis submitted by the student Sarah Khudair Abdullah, entitled:

“A Proposed Accounting System for Tourism Units in Iraq in Accordance with International Financial Reporting Standards (IFRSs).”

The study aimed to propose a specialized accounting system for tourism units that complies with International Financial Reporting Standards (IFRSs), given the importance of these units as one of the prominent global economic phenomena receiving considerable attention from governments, and the necessity of keeping pace with international developments in the application of accounting standards. The research included the preparation of a proposed accounting guide aligned with these standards.

The study reached significant conclusions, the most important of which are: the currently applied Unified Accounting System does not suit the particular nature of tourism units, and the existing accounts do not meet their needs. This calls for the adoption of a special accounting system tailored to the nature of their activities and consistent with International Financial Reporting Standards (IFRSs).

The examination committee consisted of: Prof. Dr. Nusrat Saber Shekha – College of Administration and Economics / University of Salahaddin as a Chair, Asst. Prof. Dr. Kubra Mohammed Taher – College of Administration and Economics / University of Mosul as aMember,  Asst. Prof. Dr. Maher Ali Hussein – College of Administration and Economics / University of Mosul –as a Member and Prof. Dr. Sinan Zuhair Mohammed Jameel – Dean of the College of Administration and Economics / University of Mosul – Member and Supervisor.