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Information × Registration Number 0214U003575, 0112U003360 , R & D reports Title Scientific ground of improvement normatively legal providing of record-keeping in a state sector in the context of changes in the International standards of the financial reporting and legislation of Ukraine popup.stage_title Head Lovinskaya Ljudmila Gennadyevna, Registration Date 06-02-2014 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 OObject of research accounting and financial reporting system of public sector entities of Ukraine. Goal of the work scientific justification, development and improvement of legal regulation of accounting and financial reporting in the public sector. Research methods. General scientific and specific: analysis and synthesis, induction and deduction, analogy and comparison, summarizing and grouping, classification and analytical methods. Results and novelty. A draft of National Regulation (Standard) of Accounting in the Public Sector 136 "Biological Assets", suggestions for improvement of: Budget Classification of Ukraine, NR(S)APS 101 "Presentation of Financial Statements" (f.2-KS), NR(S)APS 122 "Intangible assets", NR(S)APS 124 "Revenue", NR(S)APS 135 "Expenses". Field of application can be used by the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, budget funds administrators for: harmonization of legislation of Ukraine on accounting and reporting with IPSAS; improvement of public finance management; ensure transparency of financial data in the public sector and the possibility of comparison with those of other countries. providing methodological guidance and practical assistance to public administration entities regarding applying NR(S)APS. NATIONAL STANDARDS, ACCOUNTING, FINANCIAL REPORTING, PUBLIC SECTOR, IMPLEMENTATION Product Description popup.authors Гізатуліна Людмила Василівна Калюга Євгенія Василівна Ловінська Людмила Геннадіївна Сушко Наталія Іванівна popup.nrat_date 2020-04-02 Close