Surveying Outcomes of the Government Financial Statistics (GFS) on the Government Financial Reporting

International Monetary Fund’s (IMF) is a global independent monetary institution Created in 1947 and In 1986 agenda as the Government Financial Statistics (GFS) issued by the members to observe budgetary transparency which was reviewed in 2001. Through government regulation and financial reports meet the responsibilities of their roles and responsibilities of citizens and their legal representatives, as well as the report by the government accountability and arbitration have been evaluated. Government accounting system, and provide the financial information required by the comprehensive annual financial reports will be published. This research is based on three hypotheses of change in public sector accounting basis of assets, liabilities, and obligations of correct identification of appropriate resources and the public sector to study the subject has been discussed. Investigations of the functional approach. Because the law is applied theories and principles and techniques that have been developed from basic research to solve real problems and employs executive.