قانون الإدارة المالية و الدين العام و تأثيره في النظام المحاسبي الحكومي العراقي : دراسة مقارنة

الملخص EN

The financial management and public debt law issued form the Coalition Provisional Authority by order no.

94 in 2004 which ceased the use of the common public budget of the state law no, 107 in 1985 and the general accountings principles law no, 28 in 1940 to replace them and said law is effective till now.

The problem of research determined in that the financial management and public debt law is issued during critical circumstance by authority which was unable to recognize the environment of accounting job in Iraqi governmental units and the efficiency working in them with absence of patriotic Iraqi legislative authority.

The research aims to study this law and shows its impact on Iraqi government accounting system.

The research concluded a set of the conclusions; the more important among them is the adoption of the law of International accounting standards issued by the committee of public sector in IFAC organization which is regarded an important advancement for Iraq government accounting system.

Yet, keeping these standards unexplained and the lack of the needed them requirement to apply them made its adoptability merely esthetic reforms resorted to quickly to achieve a short –term gains.