المعالجة المحاسبية للممتلكات و الآلات و المعدات وفق معيار المحاسبة الدولي رقم (17)‎ IPSAS بالتطبيق على مديرية بلدية الموصل

Abstract EN

The property, plant and equipment owned by the entity represents the production capacity in it, which is purchased for the purpose of benefiting from it in the activities of the entity.

These non-current assets are called Non-Current Assets and may also be called Fixed Assets.

These designations are currently in force in accordance with International Accounting Standards for Financial Reporting (IFRS), all of which mean the tangible assets used by the enterprise in its production, sales and administrative activity, It was acquired for the purpose of reselling and trading it, and given the importance of this item in the financial reports of government entities, the International Public Sector Accounting Standards Board (IPSASB) issued Standard No.

(17) Property, Plant and Equipment (IPSASs), which dealt with accounting treatment, recognition, measurement and disclosure of property The company's plant and equipment are included in the financial statements.

The research aims to show the accounting treatment of property, plant and equipment in accordance with the International Accounting Standard No.

(17) IPSAS in general, and on the final accounts prepared by the entity in question in particular.

The importance of the research lies in clarifying the standard and stating the requirements for its application, and its impact on the accounting treatment of the unified accounting system for municipalities.