{"id":5866,"date":"2025-03-26T12:53:23","date_gmt":"2025-03-26T09:53:23","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5866"},"modified":"2025-04-10T12:57:37","modified_gmt":"2025-04-10T09:57:37","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-proposed-indirect-emissions-greenhouse-gas-inventory","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5866","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Proposed indirect emissions greenhouse gas inventory"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>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 \u00a0Mohamed Ali Mahmoud\u00a0 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.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>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.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>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.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;5869&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5866\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":5868,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53,1],"tags":[],"class_list":["post-5866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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