الآثار المرجوة من الإصلاح المحاسبي العمومي في ظل المعايير المحاسبية الدولية للقطاع العام (IPSASs)‎

الملخص EN

This study aims to highlight the role of IPSASs in updating and modernizing the accounting and balance sheet system, and to identify the most important strategies undertaken by the Ministry of Finance for the purpose of reforming the public accounting system, in line with IPSAS, which is no longer in line with current global economic developments, The study concluded that the adoption of IPSASs contributes to the reform and development of the public accounting system, which helps to achieve its objectives, and to achieve greater transparency, accountability and evaluation of government performance, in the conduct of public finances of the State, and the development of government financial reporting to maintain public funds, and the control and rationalization of public spending.