The teaching assistant at the University of Karbala, Assistant Professor Dr. Mushtaq Talib Abdul Amir Al-Shammari, participated in a committee discussing a master’s thesis at the College of Administration and Economics at the University of Wasit. The thesis, titled “Future Disclosure and its Role in Enhancing the Transparency of Integrated Reports,” by student Reham Latif Shubram, concluded that traditional financial reports lack a future vision and rely on historical data and current events in presenting that data. The study recommended delving deeper into the mechanism for preparing and including future disclosure within the contents of integrated reports in practice
