The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

  The budget in general is a plan of action prepared by the government and works to submit it to the legislative authority for the purpose of approval, and translates its economic and social policy into annual digital targets. In order to know the effectiveness of the public budget, it must be linked to other financial planning tools such as foreign exchange policy and credit policy and measured by the economic and social results and not only financial results.

     And to avoid the shortcomings that accompanied the budget because of the use of the traditional method of balancing items and finding remedies to get out of the financial crises experienced by countries in general and Iraq in particular in the

أدى التغير السريع في البيئة الخارجية للمنظمة إلى  ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج  ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .

تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع

The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

The major countries have a lot of financial burdens as a result of their public expenditure to run their public facilities and implement their obligations in this regard. Countries may need to maximize their public revenues to meet their expenditures and increase the privatization policy according to the legal concept of selling their facilities or public companies. That the public revenues of the state and the shortcomings of the view of the pro-privatization as a means to increase the financial revenues of the state and the loss suffered by the States because of the fertility of its facilities and companies to the public and especially the elites of them because it will deprive them of the revenue fixed constant It flows into the state

The research examines the current Iraqi legislation regarding financing of its foreign trade, its mechanism, and the methods used for money transfers. The research aim is to determine the extent to which these legislations comply with the requirements of the international financial system and identify any legislative shortcomings that negatively affect the value of the national currency, facilitate money laundering, and pose risks to the Iraqi economy and the international financial system simultaneously.

The current reality of financing foreign trade and the mechanism of the foreign currency sale window used by the Central Bank do not constitute genuine financing and have introduced risks, such as money laundering. The Central B

Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

In this study we examine the role that cooperative legislation can play in reducing informal employment. Cooperatives are considered the window of the social economy, which plays a major role in complementing traditional markets and collective labor, thus embracing the informal economy as the lifeboat for marginalized and excluded groups. Cooperatives come to regulate the informal economic sector as one of the options available for organization, by providing cooperatives in the provision of services and not by access to natural resources, and by facilitating the participation of decision makers in building skills for young people By supporting their ability to innovate, gaining the confidence of donor financial institutions, and ultimate