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EFFECT OF ( GUIDELINE ACCOUNTING OF NATIONAL ACCOUNTS ) (GANA )ON THE FOUCS OF GOVERNMENTAL FUND AND ACCOUNTING BASES MEASUREMENT | ||
| AL-TAQANI | ||
| Article 1, Volume 20, Issue 2, 2007, Pages 0-0 | ||
| Abstract | ||
| The ( Guideline Accounting Of National Accounts GANA) from ministry of finance , accounting for the year 2000 is a progressive pitch in developing the governmental accounting system applied in Iraq . The researcher want to invest that pitch through checking the guideine and searching if it is applicable to one of the measuring methods well known by governmental accounting and the accounting bases together . So He viewed the accounting used and dependent by the international fidration Accountants commetis (IFAC) , intosai comunity for international orgnization (TNTOSAI) and some countries precedes us in developing their governmental accounting systems The researcher viewed and explain three accounting measuring methods as fallow 1- flow of economic resources (ER) 2- measuring the total flow of finance resources (T.F.R). 3- measuring the flow of current finance resources (CFR) The a ability of using the guideline accounts tested with each one of the above methods The result was choosing the second method, it was the beast. The researcher proved that through analysis . He present a suggestion to use it together with the ( guideline accounts for a country accounts) | ||
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