المعايير المحاسبية الدولية للقطاع العام كضرورة لتوحيد ممارسات المحاسبة العمومية و حماية المال العام

الملخص EN

This study aimes to clarify the importance of IPSAS as a necessity to unify public accounting Practice and protect public money, and this is by presenting IPSAS and reflection of thier application on transparency in the managment of public money, relying on descriptive-analytical approach, the study was divided into four axes, the first of which includes the content of the IPSAS, the second includes the requirement for the transition to IPSAS, and With regard to the third relates to the prospects for the application of IPSAS, and the fourth and last were presented a set of international experience in the transition to IPSAS, the study concluded with a set of results, the most important of which is that the application of IPSAS works to achieve transparency and justice and grant the right to hold the managemant of tha institution and govermments accountable to the concerned authorities, in addition to achieving the necessary protection for public ownership, taking into account the intersts of those dealing with various state institutions and limiting tha abuse of power in favor of the intrest public