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Accounting for government grants and aid under the government's accounting system An analytical study of the accounts of the University of Mustansiriya | ||
| CONTEMPORARY ISLAMIC STUDIENS MAGAZINE | ||
| Article 1, Volume 6, Issue 13, 2015, Pages 377-394 PDF (0 K) | ||
| Authors | ||
| Ahmed Saad Gary; Karima Abbas Jilo | ||
| Abstract | ||
| The grants and government aid for the time being of the most influential economic variables in economic units activities and a financial policy of the state which seeks to provide financial and in-kind support to achieve economic stability and balance and raise the rate of economic growth and social well-being and for large grants and government aid received by the government units in the size of the tools Iraq's interior and exterior views of government agencies and the lack of an accounting standard to guide accountants in proving and treatment of these grants, aid and not to show these grants and aid in the accounting records, this was research to contribute at least partially to find some solutions and treatments for these grants and through the process of researchers in one experiment higher education and scientific research institutions, namely the University of Mustansiriya, has touched on the theoretical framework for the granting of government aid and the most important Arab and international accounting standards dealt with this subject and Mamtbak in the Iraqi government units based on the research sample, a University of Mustansiriya | ||
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