{"id":5693,"date":"2025-02-25T11:36:03","date_gmt":"2025-02-25T08:36:03","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693"},"modified":"2025-03-18T12:13:49","modified_gmt":"2025-03-18T09:13:49","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-reliability-of-municipal-revenues-under-international-financial-reporting-standards","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><strong>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.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><strong>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.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><strong>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&#8217;s opinion, and preparing the financial statements for municipalities according to the requirements of<\/strong> <\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;5694&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":5695,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-5693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-25T08:36:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-18T09:13:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"zainab626\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"zainab626\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg\",\"datePublished\":\"2025-02-25T08:36:03+00:00\",\"dateModified\":\"2025-03-18T09:13:49+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\",\"name\":\"zainab626\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"caption\":\"zainab626\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2025-02-25T08:36:03+00:00","article_modified_time":"2025-03-18T09:13:49+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg","type":"image\/jpeg"}],"author":"zainab626","twitter_card":"summary_large_image","twitter_misc":{"Written by":"zainab626","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693","name":"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg","datePublished":"2025-02-25T08:36:03+00:00","dateModified":"2025-03-18T09:13:49+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/03\/\u0645\u0648\u0642\u0639111-5.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5693#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies Discusses Reliability of municipal Revenues Under International Financial Reporting Standards"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e","name":"zainab626","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","caption":"zainab626"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141"}]}},"modified_by":"zainab626","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/5693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5693"}],"version-history":[{"count":0,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/5693\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/5695"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}