期刊论文详细信息
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Trends in public sector accounting: an international context
关键词: accounting;    financial reporting;    public sector;    international standards;    accounting standards;    accounting methods;    budget expenditures;    cash method;    accrual method;   
DOI  :  10.26642/pbo-2019-2(43)-75-81
来源: DOAJ
【 摘 要 】

The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and financial reporting system in the public sector of Ukraine requires its harmonization with international standards and EU directives. The article theoretically substantiates the specifics of the activities of budget institutions and identifies the place of the budget institution as a subject of legal relations with a special status. A set of issues on the methodology of accounting in the public sector related to the introduction of international accounting standards for the public sector in Ukraine has been resolved. The article investigates the methods of accounting in the public sector in different countries of the world and in Ukraine. The countries that use the modified cash method and accrual method, cash method, accrual method of accounting transactions in the public sector are identified. It is emphasized that in the public sector of Ukraine reforms on transition to accounting on the accrual method of income and expenses are introduced. It is established that the modernisation of the accounting system and financial reporting in the public sector of Ukraine provides the urgency of the solution of a number of problematic aspects: the development of the regulatory framework of accounting and financial reporting in the public sector, accounting system improvement, advance of transparency and quality of financial reporting, improve the system of training and advanced training of workers of accounting services, the creation and implementation of information-analytical system of accounting and financial reporting by public sector entities and the like.

【 授权许可】

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