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المحاسبة عن اموال الصناديق السيادية في ضوء الممارسات المحاسبية الحكومية : انموذج مقترح == Accounting For The Funds of Sovereign In Light of The Governments Accounting Practices - Suggested Model
Author name:
الهام محمد واثق العبيدي
Supervisor name:
سعد سلمان عواد المعيني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3426 - p.pdf
Abstract:
تناول هذا البحث مشكلة اعداد الموازنة العامة بالاعتماد على مصدر اساسي واحد في التمويل( مبيعات الموارد الطبيعية ) من دون اعتمادها على مصادر متنوعة من التمويل، وعرض البحث اهمية الاستفادة من ايرادات بيع الموارد الطبيعية واعادة استثمار جزء منها لتحقيق الدعم ل | This research deals with the problem of the numbers of the general budget by relying on one primary source of funding (natural resources sales) without reliance on a variety of sources of funding, and Display search importance of taking advantage of the receipts from the sale of natural resources and reinvest part of it to support the economy first, and to ensure that future generations rights natural resources and the fear of depletion Secondly, it has been the goal of research to the study and analysis of the conceptual aspects of the funds of sovereign funds submersible and view and analyze their own international accounting practices and propose measurement and proper accounting disclosure to the practice of acts of sovereign funds submersible, was built search on assumptions that (does not provide accounting practices in the sector General currently applied measurement and adequate disclosure of accounting operations to fund sovereign funds submersible and that the model proposed to account for operations of this type of fund that meets the needs of users of accounting information which has been prepared based on international standards for the public sector) and most have exceeded the researcher's conclusions (double accounting methods for SWFs submersible funds and the lack of international or its own local rules to standardize and directing the accounting for its money, and that Mamugod actually a set of generally accepted principles (Santiago principles) are working to develop and upgrade them by professional international organizations to make the standards). It also recommends a researcher in this regard (the need to update existing laws and the enactment of new laws that facilitate the creation of sovereign funds submersible of all kinds with reference to the need to develop the accounting work in by (the need to adopt an accrual basis of accounting, keep up with versions of international standards for the public sector, to provide permanent financing methods for these funds
