الافصاح المحاسبي في القوائم والتقارير المالية الحكومية انموذج حديث مقترح للوحدات الحكومية في العراق

Abstract

The current   method is adopted in the accounting disclosure by the Iraqi government represented by the Ministry of Finance and the government units is not compatible with the International government accounting requirements. Therefore, this research concentrated on the necessity of devising a modern suggested model that focuses on the role of the financial disclosure compatible with the International standards in designing and producing the comparable government  financial statements and reports. The research has reached an important conclusion which indicates the importance of adopting the application of the suggested model since it meets the requirements and leads to the production of proper and reliable government financial statements and reports. Also, it is necessary for the Iraqi government to establish a web site available for all users in which it announces its programs and government balance sheet as well as preparing the final statement accounts that are assessed, produced and disclosed within optimal standard government statements and reports.