أثر تطبيق معايير المحاسبة الدولية في القطاع العام في جودة المعلومات المحاسبية : دراسة حالة صناديق المعاشات و التأمينات الاجتماعية في السودان و دولة الإمارات 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 on the quality of accounting information, and what it achieves in maximizing the usefulness of categories Users of financial data from accounting information, by studying the case of a vital sector represented by pension funds and social insurance, because it protects the economically weak, and secures them against poverty, disease, old age and death, and rids them of fear and the threat of unemployment, and the levels it seeks to achieve.

Higher than justice and to increase insurance coverage for large segments of society.