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The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled( Reliability of municipal revenues under international financial reporting standards and its impact on audit procedures-An Applied Research In The Directorate Of Najaf Municipality) for the student Mohammed Riad Ali to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to study the theoretical framework for measuring and accounting disclosure of imports, the concept of imports and their accounting classifications, and methods of measuring and disclosing them according to international financial reporting standards, in addition to defining municipalities and the laws, regulations and instructions that govern them.
The study concluded the possibility of amending or developing the unified accounting system for municipalities in accordance with local and international laws and standards, and stating its impact on the financial statements and the auditor’s opinion, and preparing the financial statements for municipalities according to the requirements of
