المعهد العالي للدراسات المحاسبية والمالية

The Post-graduate Institute for Accounting and Financial Studies Discusses The impact of adopting the International Valuation Standards (IVS 410 & 400) Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled( The impact of adopting the International Valuation Standards (IVS 410 & 400) in accounting for real estate sales and leases and their reflection on revenues - an applied research in the Diwaniyah Municipality Directorate) for the student Ahmed hamzah kadhem to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree. The study aimed to examine the impact of adopting the International Valuation Standards (IVS 400 & 410) on the evaluation of real estate sales and leases and the impact of this evaluation on revenues. To achieve the research objective, the Diwaniyah Municipality Directorate was selected as the research population, with the real estate sales and leases carried out by the directorate as the research sample. The researcher relied on data obtained from the Diwaniyah Municipality Directorate related to sales and leases for the years (2019-2022) and the financial statements for the fiscal year ending December 31, 2019, as the latest data certified by the Federal Board of Supreme Audit. The study concluded that it is necessary to apply the International Valuation Standards (IVS) based on market value and market rent (the market method), which is one of the three methods included in the International Valuation Standards. This method maximizes the Diwaniyah Municipality Directorate's revenues, ensuring that the directorate's revenues exceed its expenditures. This is what self-financing government units strive for. جامعة بغداد

The Institute Holds a Workshop on Strategic Thinking and Future Foresight Institute Media Under the supervision of the Dean of the Post-graduate Institute of Accounting and Financial Studies, Chartered Accountant Assistant Professor Dr. Ali Mohammed Thajeel Al-Maamouri, the Institute's Department of Financial Studies held a workshop entitled "Strategic Thinking and Future Foresight" in the Institute's auditorium. The workshop was moderated and lectured by Assistant Professor Dr. Kholoud Hadi Abboud, a lecturer in the Institute's Department of Financial Studies. A number of faculty members and graduate students from the Institute participated in the workshop. The workshop focused on highlighting strategic thinking in a rapidly evolving world where it is no longer possible to rely on traditional methods for planning and decision-making. Hence, the importance of strategic thinking and future foresight emerges as effective tools for making informed decisions and ensuring successful sustainability. The workshop has achieved the development of strategic awareness among leaders and decision-makers, supporting decision-making, building a long-term vision, and building a sustainable competitive path through innovation, improving institutional readiness, and enhancing flexibility through education that helps in achieving this vision. These activities are classified within the environmental and sustainability goals in achieving Goal (4) in ensuring that everyone has access to comprehensive and equitable education and enhancing opportunities. جامعة بغداد

The Post-graduate Institute for Accounting and Financial Studies discusses Proposed indirect emissions greenhouse gas inventory Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled( Proposed indirect emissions greenhouse gas inventory and audit according to International Standard on Assurance Engagements No. (3410) to reduce environmental impacts -Applied Research) for the student Mohamed Ali Mahmoud to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree. The study aimed to identify the contents of the greenhouse gas (GHG) statements, International Assurance Engagements Standard (IAS) 3410, and their environmental impacts, and then to employ international accounting and financial reporting standards in environmental matters. The study also aimed to develop proposed GHG statements for indirect emissions and a proposed audit program in accordance with International Assurance Engagements Standard (IAS) 3410, which can be applied to all economic activities. The study also aimed to apply audit procedures to the University of Mosul, the research sample, starting from the planning phase and ending with the implementation of the proposed program for auditing GHG statements for indirect emissions to mitigate environmental impacts. The report then proceeded to the implementation phase. The study concluded that GHG statements for indirect emissions have not been prepared, that there is no specialized audit program for these emissions, and that there is a lack of compliance with laws, regulations, and international agreements related to emissions and the environment. It also reached a set of recommendations, the most important of which is the need to adopt the proposed GHG statements for indirect emissions by all economic entities, as well as the adoption of their proposed audit program. جامعة بغداد

A faculty member at our institute evaluates a research paper in a scientific journal indexed in Scopus and Web of Science. Institute Media Assistant Professor Dr. Hakim Hamoud Falih, a faculty member in the Department of Accounting Studies at our institute, received a certificate of appreciation from Applied Economics Letters, published by the international publishing house Taylor & Francis, for his contribution in evaluating a scientific paper submitted for publication. Applied Economics Letters, which is ranked in the second quartile (Q2) of Scopus with a citation factor of 3.2, and in the third quartile (Q3) of Web of Science with an impact factor of 1.2, is one of the leading journals in the field of accounting and economics studies. This reflects the importance of the scientific evaluation provided by Assistant Professor Dr. Hakim Hamoud Falih and his active role in supporting academic research and enhancing the quality of studies published in peer-reviewed journals. جامعة بغداد

The Institute's Internal Sections Committee Visits the Internal Sections Affairs Department at the University of Baghdad Institute Media Under the patronage of the Dean of the Post-graduate Institute of Accounting and Financial Studies, Chartered Accountant Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, and given the importance of monitoring the conditions of female students residing in the internal sections at the University of Baghdad/Al-Jadriya Campus and identifying their needs. the Institute's Internal Sections Supervisory Committee for Female Students conducted a field visit. The committee met with the honorable Ms. Wafaa Hussein, the head of the internal sections. Several issues related to the female students were discussed, and their needs were identified, along with the possibility of providing them with essentials to ensure a comfortable study environment that supports their success and excellence. The committee, accompanied by Ms. Wafaa, toured the building's corridors, inspecting the public spaces, kitchens, reading halls, training and sports centers, and learned about the facilities under construction for classrooms equipped with modern and comfortable facilities, as well as the cafeteria, which provides students with the necessary nutritious meals they need. جامعة بغداد

The Institute's Participation in a Training Workshop Hosted by the University of Baghdad's Department of Graduate Studies Institute Media Participating in the training workshop were Lecturer Dr. Osama Hassan Abdul Ali, Head of the Graduate Studies Student Affairs Division at the Institute, and lecturer Dr. Saba Karim Abboud, Head of the Registration Unit at the Institute. The workshop was held in the Mahdi Al-Mustafa Hall, College of Education for Girls, University of Baghdad. Professor Dr. Hussein Qasim Hussein, Director of the Graduate Studies Affairs Division, lectured, and was attended by Assistant President for Academic Affairs Professor Dr. Suhail Najm Abdullah, as well as Assistant Deans for Academic Affairs and heads of graduate studies departments across the university. The workshop aimed to clarify the admission process for graduate studies within Iraq for the 2025-2026 academic year, in accordance with the instructions of the Ministry of Higher Education and Scientific Research. It also clarified the admission process for public and private funds, as well as the admission channels for eligible applicants. The workshop also included a discussion of the regulations and instructions for graduate studies in Iraq, and identified and clarified some of the problems to facilitate the process of applying for graduate studies within Iraq. The workshop recommended following the Ministry of Higher Education and Scientific Research's instructions regarding postgraduate application procedures. It emphasized the need to carefully review applicant files, particularly those of employees seeking to apply, and ensure they have obtained a no-objection certificate from their employers. Furthermore, the files of accepted students must include a medical examination for drug addiction. This activity fulfills one of the Sustainable Development Goals, namely Goal 4, which calls for quality education, as well as Goal 17, "Partnership for the Goals." جامعة بغداد

Dean of the Institute Meets with President of the University of Civilizations to Discuss Prospects for Academic Cooperation Institute Media Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, Dean of the Post-graduate Institute of Accounting and Financial Studies at the University of Baghdad, received Dr. Saad Al-Attabi, President of the University of Civilizations in Yemen, to discuss ways to enhance academic and scientific cooperation. During the meeting, the two parties discussed mechanisms for cooperation in the areas of dissertation and theses discussions, joint research publications, and organizing scientific seminars and conferences, with the aim of exchanging expertise and enhancing the quality of scientific research in both countries. The two sides also discussed the possibility of providing study opportunities for Yemeni students within the framework of the "Study in Iraq" program, which seeks to attract students from various Arab countries to study at Iraqi universities, thus enhancing academic integration and cultural communication between Iraq and Yemen. Dr. Ali Al-Maamouri emphasized the Post-graduate Institute of Accounting and Financial Studies' commitment to opening new horizons for international cooperation and providing an advanced academic environment for students and researchers. He noted that this meeting falls within the framework of the Institute's strategy to strengthen academic partnerships with Arab and international universities. For his part, Dr. Saad Al-Attabi praised the status of Iraqi universities and their role in developing accounting and financial sciences, emphasizing that the University of Civilizations looks forward to strengthening cooperation with Iraqi academic institutions and benefiting from their expertise in preparing and qualifying academic cadres. At the conclusion of the meeting, the two parties agreed to continue coordination to hold joint scientific events, exchange academic visits, and enhance cooperation in academic and research programs, serving the scientific and educational progress in both countries. جامعة بغداد

The Dean of the Institute Inspects the Progress of the First-term Final Exams for the Department of Accounting Studies for the 2024/2025 academic year. Institute Media The Dean of the Post-graduate Institute of Accounting and Financial Studies at the University of Baghdad, Chartered Accountant Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, and the Assistant Dean, Assistant Professor Dr. Wafaa Hussein Salman, inspected the progress of the first-term final exams for the Department of Accounting Studies, with its specializations (Cost and Management Accounting, chartered Accounting) for the 2024/2025 academic year. The Dean of the Institute commended the efforts of the Examination Committee and all those involved in the examination process, which will be conducted in an atmosphere conducive to the final exams. In conclusion, the Dean of the Institute wished all our dear students success. جامعة بغداد

The Dean of the Institute Meets with Graduate Students in the Department of Accounting Studies Institute Media The Dean of the post-graduate Institute of Accounting and Financial Studies at the University of Baghdad, Chartered Accountant Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, met with graduate students in the Department of Accounting Studies. At the beginning of the meeting, the Dean of the Institute welcomed the students, wishing them success in their final exams for the 2024/2025 academic year. The Dean of the Institute directed the graduate students to persevere in their studies and to rise to the challenge of maintaining an advanced academic level. This will enable them to become future leaders and elites who serve our beloved country in various scientific and professional fields. جامعة بغداد

The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing Modern Irrigation Technologies According To International Auditing Standards Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Auditing Modern Irrigation Technologies According To International Auditing Standards And Their Reflection On The External Auditor’s Report - Applied Research ) for the student Mohammed Alaa Kamal to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree. The study aimed to audit modern irrigation technologies in accordance with international auditing standards and to demonstrate their impact on the external auditor's report. This was achieved by proposing and implementing an audit program in accordance with international auditing standards related to special assignments, namely International Standard on Auditing (ISA) 800 and International Standard on Auditing (ISA) 805, for the project to utilize modern irrigation technologies. The study concluded that the proposed audit program, prepared in accordance with international auditing standards by the external auditor (the Federal Board of Supreme Audit), should be adopted and implemented for the project to utilize modern irrigation technologies. The program should be implemented in accordance with international auditing standards by the external auditor (the Federal Board of Supreme Audit). It is also necessary to take into account the observations identified as a result of implementing the proposed audit program by relevant authorities, address weaknesses and enhance strengths, and ensure that the Federal Board of Supreme Audit follows up on these observations to ensure the achievement of the project's objectives. جامعة بغداد