{"id":49392,"date":"2025-09-17T12:42:04","date_gmt":"2025-09-17T12:42:04","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=49392"},"modified":"2025-09-17T12:42:04","modified_gmt":"2025-09-17T12:42:04","slug":"masters-thesis-reveals-the-impact-of-international-financial-reporting-standards-on-enhancing-the-financial-sustainability-of-insurance-companies-department-of-accounting-college","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/09\/17\/masters-thesis-reveals-the-impact-of-international-financial-reporting-standards-on-enhancing-the-financial-sustainability-of-insurance-companies-department-of-accounting-college\/","title":{"rendered":"Master\u2019s Thesis Reveals the Impact of International Financial Reporting Standards on Enhancing the Financial Sustainability of Insurance Companies \u2013 Department of Accounting \/ College of Administration and Economics \/ University of Mosul"},"content":{"rendered":"

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\u2019s thesis submitted by Ziyad Ahmed Mohammed Nouri to the Department of Accounting, College of Administration and Economics, University of Mosul, entitled:<\/p>\n

\u201cThe Impact of Applying International Financial Reporting Standards (IFRSs) on Measuring the Financial Sustainability of Insurance Companies: A Comparative Study.\u201d<\/p>\n

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.<\/p>\n

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.<\/p>\n

The examination committee consisted of: Prof. Dr. Luqman Mohammed Ayoub \u2013 College of Administration and Economics \/ University of Mosul\u00a0 as a chair, Asst. Prof. Dr. Tania Qader Abdulrahman \u2013 College of Administration and Economics \/ University of Kirkuk as a member, Asst. Prof. Dr. Taha Ahmed Hassan \u2013 College of Administration and Economics \/ University of Mosul as a Member andAsst. Prof. Dr. Ali Mal Allah Abdullah \u2013 College of Administration and Economics \/ University of Mosul \u2013as a member and supervisor.<\/p>\n

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

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\u2019s thesis submitted by Ziyad Ahmed Mohammed Nouri to the Department of Accounting, College of Administration and Economics, University of Mosul, entitled: \u201cThe Impact of Applying International Financial Reporting Standards (IFRSs) on Measuring the Financial Sustainability of Insurance Companies: A Comparative Study.\u201d 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 [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":49397,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-49392","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\/49392","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=49392"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49392\/revisions"}],"predecessor-version":[{"id":49398,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49392\/revisions\/49398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/49397"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=49392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=49392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=49392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}