Developing Financial Reporting of the Government Accounting System in the Health Sector in Light of Requirements of the )IPSAS1( And )IPSAS2( Standards/ An Applied Study in the Nineveh Health Directorate

This study aims to achieve the basic goal of developing the financial reporting of the accounting system in the health sector using the International Public Sector Accounting Standards (IPSAS) by identifying the requirements for developing financial reporting. It also aims to determine the reality of financial reporting in the health sector, and the weaknesses of the accounting system. The theoretical aspect of the study was important by clarifying the International Public Sector Accounting Standards (IPSASs) and developing financial reporting for the government accounting system in the health sector using those standards, as well as the importance of the practical aspect, which is the preparation of financial reports for the Nineveh Health Department using the (IPSASs) standards. The researchers concluded that it is necessary to adopt International Public Sector Accounting Standards (IPSAS) to develop financial reporting in the health sector because they provide high-quality financial data and give a clear picture of the true financial position. The decentralized government accounting system applied in the health sector does not comply with the requirements of international public sector accounting standards. Financial reporting has an important role in enhancing transparency and accountability through the financial data it provides. It is also the means and tool for communicating with all users.