تطبيق أساس الاستحقاق في المحاسبة العمومية : دراسة تحليلية

Abstract EN

The issue of selecting the most appropriate accounting basis in public accounting was a matter for researchers.

Especially, with the recent changes in the objectives of public accounting and the issuance of IPSAS that have revived the debate on the means of differentiation between accounting principles.

The aim of this study is to give an answer, which helps in the process of weighting between accounting principles, particularly in the context of transition from the cash basis to the accrual basis in public accounting as requested by the International Public Sector Accounting Standards and the International Monetary Fund.

Based on these recent changes, countries that have not yet considered discussing the most appropriate basis to adopt in their public accounting system should consider what is appropriate in light of the modified types of accounting principles as an initial stage.