لتعزيز جودة المعلومة المالية للأغراض العامة IPSASتطبيق معايير المحاسبة الدولية للقطاع العام

Abstract

This study aims at the importance of reforming public accounting in light of the International Public Sector Accounting Standards (IPSAS), as well as the inclusion of accrual-based accounting in public bodies of an administrative nature. Through this study, the researcher focused on the quality of measurement and disclosure of financial information for public institutions of an administrative nature through the first application of accrual-based accounting at the University of Mostaganem, where the study went through all the stages of the first application of accrual-based accounting, starting with the inventory process and the opening budget, all the way to the final budget and all other financial statements. It was achieved to improve the financial accounting information of the University of Mostaganem. Reflecting the honest image of this institution and enhancing financial information. By applying public sector accounting standards.