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| Main Author: | |
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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad del Zulia
2020
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| Online Access: | https://www.redalyc.org/articulo.oa?id=27963086039 https://www.redalyc.org/journal/279/27963086039/ https://www.redalyc.org/journal/279/27963086039/html/ https://www.redalyc.org/journal/279/27963086039/27963086039.epub https://www.redalyc.org/journal/279/27963086039/movil https://doi.org/:10.5281/zenodo.3784842 |
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Table of Contents:
- 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 Política Iraq IPSAS municipal sector 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. 2020 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27963086039 https://www.redalyc.org/journal/279/27963086039/ https://www.redalyc.org/journal/279/27963086039/html/ https://www.redalyc.org/journal/279/27963086039/27963086039.epub https://www.redalyc.org/journal/279/27963086039/movil https://doi.org/:10.5281/zenodo.3784842 en http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.1 Vol.25