تأثير تبنّي معيار القطاع العام IPSAS24 "عرض معلومات الموازنة" على موازنة البرامج والأداء

Abstract

The study aims to achieve two main objectives, the first is to determine the impact of adopting the public sector standard IPSAS24 “displaying budget information” on the budget of programs and performance, as this standard allows the disclosure of the budgets of the economic units approved in actual amounts versus the estimated amounts in their financial statements and therefore on the public budget of the state, it also includes these disclosures about the important differences between the actual and estimated amounts in the reports and financial statements of the economic unit and then the general budget of the state, the discussions, the administrative analyzes and the results of the budgets, where the study concluded that there is a significant positive effect of the IPSAS 24 standard “displaying budget information” on the program budget and performance in general, the study also concluded Until the adoption of IPSAS24 “displaying information on the balance” has a positive effect on knowing and identifying performance deviations in the budgets of the country’s budget, the study is recommended to adopt the IPSAS public sector standard and generally to adopt the international accounting standards in the public sector, economic units can obtain a lot of The great benefits derived from achieving consistent and comparable financial information in various disciplines and it is believed that international accounting standards in the public sector will play the main role in the possibility of achieving these benefits. The IPASA 24 standard shows balance information “especially when it has features that support the application of software and performance balancing