College of Administration and Economics

Department of Accounting / College of Administration and Economics / University of Mosul hosted on Wednesday, September 17, 2025, discussion Hall No. (2), the defense of the master’s thesis submitted by Ziyad Ahmed Mohammed Nouri to the Department of Accounting, College of Administration and Economics, University of Mosul, entitled:

“The Impact of Applying International Financial Reporting Standards (IFRSs) on Measuring the Financial Sustainability of Insurance Companies: A Comparative Study.”

The study focused on identifying the substantial differences in measuring the financial sustainability of Iraqi insurance companies when applying International Financial Reporting Standards (IFRSs), with special emphasis on IFRS 17, which addresses insurance contracts.

The findings revealed that the unified accounting system suffers from shortcomings in meeting modern disclosure requirements specific to insurance contracts, which weakens the accuracy of measuring financial sustainability indicators. In contrast, adopting IFRSs would enhance transparency and accuracy and provide a more realistic picture of the obligations of insurance companies.

The examination committee consisted of: Prof. Dr. Luqman Mohammed Ayoub – College of Administration and Economics / University of Mosul  as a chair, Asst. Prof. Dr. Tania Qader Abdulrahman – College of Administration and Economics / University of Kirkuk as a member, Asst. Prof. Dr. Taha Ahmed Hassan – College of Administration and Economics / University of Mosul as a Member andAsst. Prof. Dr. Ali Mal Allah Abdullah – College of Administration and Economics / University of Mosul –as a member and supervisor.