The extent of activation of electronic accounting disclosure on cash flow statement information in reference to IPSASs (2) standard. Applied Study at Fallujah University

The research aimed to identify the advantages of applying electronic disclosure via the Internet in the financial statements of the public sector, referring to Standard (2) of the International Public Sector Standards (IPSAS) for cash flow statements in Iraqi universities by presenting their financial statements to ordinary users and stating the extent of their contribution to determining the sources of accrued expenses, which contributes to planning and controlling funds in government units in Iraq as the cash flow statement is distinguished by its important position in the unified accounting system, meaning it is a program for financial policies and the goals that the state seeks to achieve, and for the purpose of keeping pace with the developments of advanced countries in the aspect of government financial statements and in response to many disclosures electronically and financial accountability and transparency in the presentation, as there is a trend by the Iraqi government to follow international accounting standards, especially the Public Sector Standards (IPSASs) issued by the International Public Sector Accounting Standards Board, which are based on the accrual basis with the exception of only one standard based on the cash basis and consists of 38 standards. The research dealt in first section with the research methodology and previous studies, while the second section is devoted to the theoretical aspect and the third section to the practical aspect and finally the fourth chapter to the conclusions Recommendations.