مدى توفر متطلبات التوافق و التطبيق لمعايير المحاسبة الدولية المبنية على أساس الاستحقاق في القطاع العام الفلسطيني

الملخص EN

This study aims to find out the availability of compliance and application requirements on accrual basis for international accounting standards in the Palestinian public sector.

The two researchers adopt a descriptive-analysis methodology to suit the nature of the study; a questionnaire was designed as a tool for data collection from the study community, which consists of financial controllers and accountants in the Ministry of Finance and State Audit and Administrative Control Bureau in Palestine.

The sample accounts for 75 persons.

The findings indicated the availability of both a legislative and legal environment, and qualified staff with knowledge and skills.

In addition, there is support from senior management for adopting international public sector accounting standards.