نشریه حسابداری و بودجه ریزی بخش عمومی
پیاپی 2 (زمستان 1399)

Measuring fair value and applying it has always been an important issue. With the publication of International Financial Reporting Standards (IFRS), the issue of fair value has received more attention. In Iran, the adoption of IFRS also shows the attention to the fair value approach, so much so that the importance of this issue and its dimensions have led to the recent Iranian accounting standard (Standard 42) has been assigned to this concept. In the governmental sector, however, the issue is slightly different. In 2015, the US Governmental Accounting Standards Board (GASB) issued \"Statement No. 72,\" which measures and application of fair value. The Statement is designed to bring more clarity to areas of uncertainty—including direction on how to apply fair value when market values cannot be obtained and where management judgments are necessary. In this article, the most important aspects of this statement, especially the measurement, application and disclosure of fair value, will be discussed. The changes to current practice required by GASB Statement 72 aim to improve the consistency and comparability in how governments measure and apply fair value and disclose information about those measurements.

In the last three decades, a slow but steady global movement by most governments to shift from a cash to a fully accounting basis has been taking place. In Iran, too, there have been efforts in recent years to make financial statements public. It is hoped that if they are fully implemented, we can hope that our public accounting system will become responsive. The aim of this study was to investigate the factors affecting the readiness of public sector employees in the Ministry of Education to perform accrual accounting. Hypotheses were developed to achieve this goal. This research is of survey type and descriptive type, in terms of practical nature and in terms of cross-sectional time. After collecting the data and analyzing it using t-test and two-item, all sub-assumptions were accepted. According to the research results, senior management factor, individual characteristics of human resources, rules and regulations, the existence of a codified theoretical framework and education, and the culture of accountability and accountability affect the readiness of public sector employees in the Ministry of Education to perform accrual accounting.

Financial sustainability was initially an issue that was addressed only to underdeveloped and emerging economies that had fragile capital markets, rising debt, and public sector expansion and were exposed to cyclical disruptions or financial pollution. But recently, concerns about financial sustainability have also spread in developed countries. Some of them have established ongoing processes to assess their capacity to maintain their financial position for a long time. Public participation in financial sustainability can help the public sector better prepare for future needs and shape itself. The main limitation of the main methods used to assess the financial sustainability of the public sector is that the measures relate to items that are directly related to financial activities. The main point of the research is that in financial sustainability, the public sector is not just a cost less than an income. More focus is formed at the international level to gain a better understanding of the main social, environmental and economic factors of public spending and the relationships between them, rather than focusing on the current composition of that cost. In previous studies, only one dimension of financial sustainability has been considered and other dimensions have not been considered. The results of this study show that indicators of sustainability in the three areas of environmental, social and economic and their efficiency with each other and with financial sustainability have many aspects that should be considered so that governments achieve their goals in the field of financial sustainability.

One of the challenges that governments face today is accountability. Governments today must be held accountable for their policies and actions. Every government needs an accountable system, and democracy requires a proper accountability system. Governmental organizations are created by the people and for the people and must be accountable to them. Increasing transparency in reports on bonds and contingent liabilities is a fundamental feature of a public sector financial reporting framework. Some governments, with poor computational operations, are unable to make informed decisions about the use of scarce resources and are therefore unable to solve problems caused by government debt crises. Activities that provide a comprehensive and documented report on the performance and situation of a government are evaluated. Therefore, accountability and transparency of these reports are necessary to solve the problems caused by government debt crises.

The present article provided a better understanding of the impact of the background factors on the process of Public Financial Management Informs (PFMR). Employing a modern public financial management approach proportionate to the environmental characteristics of Iran can help to achieve integrated information systems, realist financial statements, and facilitates decision-making by the creditors in investment opportunities, besides, improves the corresponding through providing reports regarding the performance and assessment of the potential of the government to fulfill their commitments and budget. Most countries who are members of the Organization for Economic Co-operation and Development (OECD), put in place accounting and budgeting reforms in the governmental sectors. Besides, most of the emerging economies follow a similar path. The present article studied the problems in the pioneer countries and the obstacles and challenges the developing countries face regarding the reforms in the financial management systems of the public sector. Finally, the present study will investigate the strategies for the public sector financial management reforms, its processes, and prerequisites plus the detection tools for measuring the strength of the public sector financial management besides the reforms in the public financial management system in Iran

The main objective of the International Public Sector Accounting Standards Board (IPSASB) is to promote global public sector financial reporting by developing an accrual basis for governments and other public sector entities around the world. Understanding the views of the world's leading accounting bodies on the implementation of international public sector accounting standards is important. Therefore, this article presents the general issues as well as the costs and benefits of implementing this standard in Australia according to the statements of the Australian Accounting Standards Board (AASB). The AASB’s focus is accrual accounting, used in Australia for many years in all sectors. What is important is IPSAS compliance with International Financial Reporting Standards (IFRS); Although each has a separate conceptual framework. users of public sector financial statements indicate that the AASB’s current NFP entity standard-setting framework based on IFRS Standards is not providing sufficiently tailored information, such that public sector financial reporting does not meet the objective of financial reporting in the AASB’s conceptual framework. However, it seems that the use of IPSAS in Australia will be beneficial when its economic costs do not outweigh its benefits.