Government accounting according to public sector accounting standards
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| Publisher | Obeikan Publishing |
| ISBN 13 | 9786039205180 |
| Book Description | “A speech by the CEO of the Saudi Organization for Auditors and Accountants, Dr. Ahmed bin Abdullah Al-Mughamis: Thanks to God Almighty and the continuous support from the government of the Custodian of the Two Holy Mosques that the accounting and auditing sector receives, the accounting and auditing profession in the Kingdom has witnessed a qualitative shift and remarkable development in recent years, and perhaps the implementation of the project to develop the government accounting system and the shift from using the cash basis to the accrual basis for government financial operations. What the Ministry of Finance worked on is one of the outstanding achievements, as it enhances the principle of transparency and accountability, enhances the sharing of information with society, raises the level of oversight, and contributes to developing the Kingdom’s capabilities in the social, economic, and financial fields in the public sector. The Authority senses the importance of having a book that will be a scientific reference for practitioners and university students that includes the foundations of how to apply the accrual-based accounting system in public sector entities in the Kingdom of Saudi Arabia. The Authority decided to prepare this book, which is the first of its kind in the Arabic language, as it was prepared to follow the scientific method in presenting and discussing the topics and to be comprehensive of the various aspects included in the public sector accounting standards adopted in the Kingdom of Saudi Arabia. We hope that this book will be accessible to interested professionals and accounting students and will further raise the level of academic and professional performance. In conclusion, we ask God to bless the efforts and crown them with success. Hence, I would like to thank all those responsible for preparing this book from the co-authoring team, namely Prof. Dr. Ali Abdullah Al-Nawdel, Prof. Dr. Ahmed Mohamed Kamel Salem, Prof. Dr. Ahmed Helmy Mohamed Gomaa Mohamed, Dr. Maha Hassan Ahmed, Dr. Abdullah Abdul Razzaq Al-Hamoud, A. Hind Salman Al-Jardan, and the review team: Prof. Dr. Ismail Ibrahim Jumaa, Dr. Musaab Saad Naeem, A. Al-Hanouf Ali Al-Salama, and the follow-up and production team A. Fahd Samit Al-Anazi, A. Hadeel Nasser Mudhi and the general supervisor: Dr. Musab Abdul Rahman Al-Jaeed, for their distinguished efforts to publish this book in an optimal manner, which will reflect positively on accounting and financial work in the public sector. " |
| Language | Arabic |
| Author | Saudi Authority for Auditors and Accountants |
| Edition Number | 1 |
| Publication Date | 2023 |
| Number of Pages | 952 |
Government accounting according to public sector accounting standards
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