Institute media
Professor Dr. Sabeeha Barzan Farhoud, a faculty member in the Accounting Studies Department at our institute, participated in a research project titled “Applying the International Financial Reporting Standard (IFRS 13) on Fair Value Measurement and its Impact on the Financial Flexibility and Market Value of Shares of Iraqi Companies” at Cambridge University, UK, London. The research was presented at the “International Conference of Humanities and Social Sciences” in Cambridge, UK.
The aim of the research was to examine the application of the fair value standard, measure financial flexibility under this standard, and then assess its impact on the earnings per share of a group of companies listed on the Iraqi Stock Exchange.
