IPSAS in the Municipal Sector of Iraq and its Importance of Optimal Use of General Funds in Provision of Services

  • Ali Hatef Sharba
  • Shaker Abdalkareem Al Baldawi
Palabras clave: IPSAS, Iraq, municipal sector.

Resumen

ABSTRACT

 

This document aims to clarify the concept of International Public Sector Accounting Standards (IPSAS), the scope of its application, the steps of its issuance, the interview with IAS and IFRS, and the importance of its adoption through the analysis of the latest international studies for the adoption of IPSAS and plans for future reform complying with these standards. The research took a deductive and analytical approach. The conclusions were the following: there is a global trend towards IPSAS. The number of countries that will adopt IPSAS in 2023 will be 107, which represents 72% of the proportion of successful experiences.

Citas

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Publicado
2020-05-15
Cómo citar
Hatef Sharba, A., & Abdalkareem Al Baldawi, S. (2020). IPSAS in the Municipal Sector of Iraq and its Importance of Optimal Use of General Funds in Provision of Services. Utopía Y Praxis Latinoamericana, 25(1), 420-430. Recuperado a partir de https://www.produccioncientificaluz.org/index.php/utopia/article/view/31955