1 documents found
Information × Registration Number 0215U000733, 0114U004339 , R & D reports Title The Science Behind the methodological and organizational principles of accounting policies of public sector entities popup.stage_title Head Lovinskaya Ljudmila Gennadyevna, Registration Date 03-04-2015 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 Object of the study accounting policy of public sector entities.Aim of the paper - the scientific study of methodological and organizational principles of accounting policy of public sector entities.Research methods. General scientific and specific: analysis and synthesis, induction and deduction, analogy and comparison, classification and analytical.Results and their novelty- methodological and organizational principles of accounting policy of public sector entities are justified;- recommendations on creation of the chart of accounts in the public sector are suggested;- recommendations on improvement of regulatory and legal provision regarding determining the accounting policy by public sector entities are developed.Scope of application - can be used by:the Ministry of Finance of Ukraine - for coordination of public sector entities' activities with the purpose to regulate accounting policy;budget institutions, the treasury authorities and bodies of funds of obligatory state social and pension insurance - for resolving the practical tasks, for compliance with legislation requirements on determining the accounting policy.ACCOUNTING, NATIONAL PUBLIC SECTOR ACCOUNTING PROVISIONS (STANDARDS), WORKING CHART OF ACCOUNTS, ACCOUNTING POLICY, TRANSACTION, EVALUATION, PUBLIC SECTOR ENTITY, FINANCIAL REPORTING, ACCOUNTING SYSTEM DESIGN5481 Product Description popup.authors Гізатулін М.Б. Гапоненко Л.В. Ключник Л.С. Ловінська Л.Г. Моторин Р.М. Мурашко О.В. Понедєлкова О.І. Сушко Т.А. Ходзицька В.В. popup.nrat_date 2020-04-02 Close
R & D report
Head: Lovinskaya Ljudmila Gennadyevna. The Science Behind the methodological and organizational principles of accounting policies of public sector entities. (popup.stage: ). State Educational-Scientific Establishment "The Academy of Financial Management". № 0215U000733
1 documents found

Updated: 2026-03-26