النظام المحاسبي الحكومي في العراق و مدى انسجامه مع المعايير الدولية للقطاع العام بالتركيز على المعيار رقم (1)‎ عرض البيانات المالية

الملخص EN

The aim of the research is to shed light on the accounting system in Iraq and to address the international standards of the sector.

International Standard No.

The vision of its applicability in the Iraqi environment, to remove the fog of the research problem Learn that there is great weakness in the compliance and application of international public sector standards in the Iraqi environment.

Lead to the development of accounting applications in Iraq, and the research reached the conclusion of them, which is (non-compliance with the standard number 1 in the work of government units in Iraq) and this in turn will affect the possibility of comparison between the financial statements of the pedestrian And the financial statements of other establishments.

Therefore, the researcher recommended resorting to the conversion of the accounting system in Iraq from the monetary basis to the introduction of the accounting system, so that the accounting standards for the public sector prepared according to the merits, including the criterion number or the net, can be applied to the importance of preparing the four lists in government units and their importance to users.

Interviews were conducted and the preparation of the financial statements was examined in several government units in Iraq, which suspended the monetary basis and followed the central funding.

In accordance with International Ah 1 criterion of whether or not to find out the reality of the application and the possibility of the applicationI