أثر تطبيق معايير المحاسبة الدولية في القطاع العام في ترشيد القرارات المالية : دراسة حالة صناديق المعاشات و التأمينات الاجتماعية في السودان و دولة الامارات العربية المتحدة

الملخص EN

The study aimed to call for the application of international accounting standards in the public sector, which were approved by the Public Sector Standards Committee of the International Federation of Accountants, which was formed in (2001), and to shed light on the impact of the application of those standards in rationalizing financial decisions, and the improvement that these decisions achieve.

Financial performance and its governance, by studying the case of a vital sector represented by the pension funds and social insurance, because it protects the economically weak, and insures them against poverty, disease, old age and death, and frees them from fear and the threat of unemployment, and what it seeks from higher levels of Justice and to increase insurance coverage for large segments of society.