Abstract

The International Accounting Standards government as a variable in a modern government accounting systems can contribute to the development of the accounting system of government in Iraq and the adoption of these standards requires follow the accrual basis of accounting. Determined by the research problem that users of accounting information government faces a problem of access to appropriate information and reliable, which provides the necessary transparency to achieve accountability, control and decision-making, that the source of such information is a system information accounting of government that meets the requirements imposed by the Accounting Standards intergovernmental came as a requirement for the development of accounting information systems of government. And research aims to indicate the role of accounting standards intergovernmental valuable to develop the accounting system of government in Iraq through the steps of the evolutionary approach strategy to shift from cash basis to accrual basis. The research found a set of conclusions and recommendations of the most important that accounting standards intergovernmental IPSASs are the focus of the world revolution of the government accounting and came in response to more calls for the government to transparency and financial issue, and therefore the need for consistency of government accounting with the provisions of laws, as well as responding to developments in accounting thought through adoption of international standards of governmental accounting IPSASs.

DOI:10.52113/6/2012-2-3/1-41