College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “Developing Financial Reporting for the Accounting System in the Government Health Sector Using (IPSASS) by Application to the Nineveh Health Department”.

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The aim of the current study submitted by the student “Muhannad Badr Muhammad Khader”
In the accounting section to: Achieving the main objective of developing financial reporting for the accounting system in the health sector using some International Public Sector Accounting Standards (IPSASS) by defining the requirements necessary for the development of financial reporting.

The study concluded that the adoption of the decentralized government accounting system on the cash basis in proving financial operations led to poor financial reporting.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya, and the membership of Assistant Prof. Dr.Mushtaq Talib Abdul Amir from the University of Karbala, and Assistant Professor Dr. Abdul Wahid Ghazi Muhammad, under the supervision and membership of Prof. Dr. Luqman Muhammad Ayoub.