المحاسبة عن نشاطات الأعمال في الوحدات الحكومية وفق معايير المحاسبة الدولية في القطاع العام : أنموذج مقترح للتطبيق في (مديرية بلديات النجف الأشرف)‎

الملخص EN

This study aims at present a proposed model for the financial statements of Iraqi government units and contribute to developing these statements according to the international public sector accounting standards (IPSAS), also to show how to separate the activities in government units between government activities and business activities, the problem of the study centered on how to separate business activities and government activities in Government units in Iraq according with international accounting standards and how to make reports and financial statements more relevant and useful in decision-making The most important conclusion of the study is that the implementation of the proposed model for financial Statement to the Directorate of Municipalities at AL- Najaf AL- Ashraf in accordance with IPSAS helps to give a sufficient picture of the financial situation and performance of the directorate and can accommodate the needs of different users of information.