انعكاس تبني المعيار المحاسبي الدولي رقم (2)‎ للقطاع العام على بيان التدفق النقدي

Abstract EN

The cash flow statement is an important data issued by non-profit government entities after adoption of IPSAS, which provides broader information that meets the needs of users to make appropriate decisions.

The cash flow statement under IFRS 2 includes cash flows by operating, investment and financing activities.

This is not in line with the output of the Iraqi government accounting system.

The aim of the research is to identify the components of the cash flow statement under IPSAS, and to highlight the concept and relevance of IPSAS and IPSAS 2.

The main conclusion of the research is that the preparation of the cash flow statement in accordance with IFRS 2 and on the accrual basis is not significantly different from the cash flow statement in accordance with IFRS 7, taking into account the specificity of the public sector, which is prepared in two direct and indirect ways The direct method is preferred in accordance with Standard 2, and the disclosure is divided into three activities: operational, investment and financing activities.

The cash flow statement has many benefits at the state or public sector level, including knowledge of cash flow, This is not available in the cash flow statement issued by the Iraqi government accounting system.

As stated in the Iraqi Accounting Manual, the College of Administration and Economics does not prepare this disclosure, but only the balance of the final audit.

The main recommendations are to develop or fully adopt local standards that comply with the requirements of international accounting standards in the public sector and to facilitate the development of procedures that help to understand and apply IPSASs, as well as the need to utilize information technology to facilitate the adoption of IPSASs