الإبلاغ عن معلومات أداء الخدمات في الوحدات الحكومية العراقية على وفق IPSAS-RPG3 بالتطبيق على مديرية الموارد المائية نينوى

الملخص EN

The research aims to present a model for reporting on the performance of services in accordance with the Guide to Recommended Practices RPG3.

The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, researches and Arab and foreign periodicals.

Up to building the proposed model to report on the performance of government units for their services and testing the model by applying it to the research sample.

The research concluded with a number of conclusions the most important of which are: The scientific application has proven the possibility of preparing the financial statements of the Iraqi government units in accordance with international accounting standards in the public sector.

By adopting the instructions of the decentralized government accounting system and the financial statements, statements and analytical data it provides.

Thus providing the requirements for reporting the performance of services according to IPSAS-RPG3.