تقييم الاصول التراثية باستخدام معيار المحاسبة الدولي للقطاع العام رقم ١٧(IPSAS17): دراسة تطبيقية

الملخص

This paper examines the idea of legacy assets and their cultural, touristic, and economic significance, in addition to defining the accrual-based accounting system for them. Identifying a proposed model for measuring and disclosing governmental heritage assets under the International Public Sector Accounting Standard IPSAS 17, using a government unit in Iraq as a case study. As a result of the worth of historical assets, their location, and their ability to contribute to a rise in the level of revenue, they should be preserved. Several findings have been drawn, the most notable being that the International Public Sector Accounting Standard IPSAS 17 and the Iraqi government accounting system have vastly different accounting approaches. This disparity is due to the difference in accounting basis; the Iraqi government accounting system uses a cash basis, while IPSAS 17 of the International Public Sector Accounting Standards Board uses an accrual basis. Therefore, it is crucial to enact legislation and laws that allow for the transition from a monetary to a maturity-based accounting system, as well as a focus on heritage assets and displaying them in the financial position in a manner commensurate with their importance and feasibility in decision-making.