تحليل الإبلاغ المالي الحكومي عن الاستدامة المالية على وفق IPSAS-RPGS أنموذج مقترح

Abstract EN

The research aims to present a proposed model for measuring the financial sustainability of government units according to the RPG1 IPSASB methodology issued by the International Accounting Standards Board in the public sector.

By studying the nature and dimensions of financial sustainability in government units and stating the role of reporting analysis according to RPG1 IPSASB in assessing and measuring the financial sustainability of government units.

And determining the appropriate financial analysis methodology and its tools of ratios and indicators to measure the financial sustainability of government units that are consistent with the objectives and symptoms of financial reporting analysis according to RPG1 IPSASB.

The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, research, and Arab and foreign periodicals.

Up to designing a suggested model for measuring financial sustainability in government units.

The research concluded with a number of conclusions, the most important of which are: Reporting on financial sustainability information represents the development of government financial reporting and a first step to achieving integrated government reporting, as it contributed to expanding the information derived from the financial statements.

It includes projected inward and outward flows related to the provision of goods, services, and programs that provide social benefits using current policy assumptions over a specified time horizon.