{"id":49361,"date":"2025-09-15T18:00:34","date_gmt":"2025-09-15T18:00:34","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=49361"},"modified":"2025-09-15T18:00:34","modified_gmt":"2025-09-15T18:00:34","slug":"masters-thesis-proposes-an-accounting-system-for-tourism-units-in-iraq-in-accordance-with-ifrss-at-the-department-of-accounting-college-of-administration-and-econo","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/09\/15\/masters-thesis-proposes-an-accounting-system-for-tourism-units-in-iraq-in-accordance-with-ifrss-at-the-department-of-accounting-college-of-administration-and-econo\/","title":{"rendered":"Master\u2019s Thesis Proposes \u201cAn Accounting System for Tourism Units in Iraq in Accordance with IFRSs\u201d at the Department of Accounting \u2013 College of Administration and Economics \u2013 University of Mosul"},"content":{"rendered":"

The Department of Accounting \u2013 College of Administration and Economics \u2013 University of Mosul witnessed at the discussion hall No. (2)\u00a0 on Monday, September 15, 2025, the defense of the master\u2019s thesis submitted by the student Sarah Khudair Abdullah, entitled:<\/p>\n

\u201cA Proposed Accounting System for Tourism Units in Iraq in Accordance with International Financial Reporting Standards (IFRSs).\u201d<\/p>\n

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.<\/p>\n

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).<\/p>\n

The examination committee consisted of: Prof. Dr. Nusrat Saber Shekha \u2013 College of Administration and Economics \/ University of Salahaddin as a Chair, Asst. Prof. Dr. Kubra Mohammed Taher \u2013 College of Administration and Economics \/ University of Mosul as aMember,\u00a0 Asst. Prof. Dr. Maher Ali Hussein \u2013 College of Administration and Economics \/ University of Mosul \u2013as a Member and Prof. Dr. Sinan Zuhair Mohammed Jameel \u2013 Dean of the College of Administration and Economics \/ University of Mosul \u2013 Member and Supervisor.<\/p>\n

\"\" \"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Department of Accounting \u2013 College of Administration and Economics \u2013 University of Mosul witnessed at the discussion hall No. (2)\u00a0 on Monday, September 15, 2025, the defense of the master\u2019s thesis submitted by the student Sarah Khudair Abdullah, entitled: \u201cA Proposed Accounting System for Tourism Units in Iraq in Accordance with International Financial Reporting Standards (IFRSs).\u201d 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 [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":49367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-49361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=49361"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49361\/revisions"}],"predecessor-version":[{"id":49368,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49361\/revisions\/49368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/49367"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=49361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=49361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=49361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}