{"id":8836,"date":"2026-03-24T10:52:01","date_gmt":"2026-03-24T07:52:01","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8836"},"modified":"2026-05-04T10:53:54","modified_gmt":"2026-05-04T07:53:54","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-applying-international-public-sector-accounting-standard-ipsas","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8836","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Applying International Public Sector Accounting Standard (IPSAS)"},"content":{"rendered":"

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Institute media<\/span><\/h3>\n

The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The Impact of Applying International Public Sector Accounting Standard (IPSAS) 48 on the Financial Statements of Government Units and Its Implications for Audit Procedures-Applied Research) for the student Maad Mohammed Khalaf \u00a0to 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.<\/span><\/h3>\n

This study aimed to apply International Public Sector Accounting Standard (IPSAS 48) concerning transfer expenses in the public sector and to determine the principles to be followed in reporting the nature, type, amount, and timing of transfer expenses included in financial statements. It also aimed to identify the principles useful to users of information, measure these expenses, and provide related disclosures. Furthermore, the research aimed to demonstrate the impact of applying this standard on financial statements and how it affects audit procedures and the work of the external auditor. This was achieved by understanding its requirements and developing entirely new procedures to assist auditors in auditing transfer expenses in accordance with IPSAS.<\/span><\/h3>\n

<\/h3>\n

The study concluded that Tikrit University should adopt the requirements of IPSAS 48 as a complementary framework to its current accounting system. This would ensure the recognition of transfer expenses according to the legal accrual basis, guaranteeing the accurate presentation of the true financial burden for the financial period, independent of cash flow.<\/span><\/h3>\n

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