College of Administration and Economics discussed (Assessing the financial sustainability of government units under the International Public Sector Accounting Standards – an applied study)

In the College of Administration and Economics, University of Kufa, a master’s thesis was discussed for the student Hussein Ali Mohammed and entitled with (Assessing the financial sustainability of government units under the International Public Sector Accounting Standards – an applied study).
The research aims to assess the financial sustainability of government units under the application of the International Public Sector Accounting Standards, as well as to indicate the impact of the application of these standards on the level of financial sustainability for government units through the application of a case study in the Directorate of Najaf Municipalities
The research found a decrease in the financial sustainability indicators for the Directorate of Najaf Municipalities during the study period and for all sustainability indicators used in the study.
The study recommended the nessissty to apply international accounting standards for public sector units in all centrally funded government units in Iraq to advance the function of financial management in those units and rationalize spending as well as the possibility of risk management and financial stability.