Search academic texts

Information × Registration Number 0217U000678, 0115U000942 , R & D reports Title Scientific support development of accounting in the public sector Ukraine. popup.stage_title Head Lovinskaya Ljudmila Gennadyevna, Registration Date 21-02-2017 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 The object of the study - the accounting system and financial reporting of public sector entities of the Ukrainian economy. - System for calculating the cost of educational services provided by scientific institutions in accordance with the approaches of the national standarts of accounting in the public sector. The purpose of work - scientific substantiation and development of recommendations for the implementation of national regulations (standards) of accounting in the public sector, development of approaches to planning, cost accounting and calculation of the cost of educational services. Research methods. General scientific and specific methods are used, in particular: analysis and synthesis, induction and deduction, analogy and comparison, generalization, etc. The research results and their novelty: The methodic recommendations for the accounting of revenue in accordance with of national regulations (standards) of accounting in the public sector 124 "Revenue" are developed. Scope - research results can be used by the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, budget entities for: harmonization of Ukrainian legislation on accounting and reporting according to IPSASs; improving public financial management system; provision of financial statements data transparency in the public sector and the possibility of comparing it with those of other countries; provision of methodological, methodical and practical assistance to public authorities, economic entities on the use of national regulations (standards) of accounting in the public sector. ACCOUNTING, FINANCIAL REPORTING, PUBLIC SECTOR, IMPLEMENTATION, NATIONAL STANDARDS (REGULATIONS) OF ACCOUNTING IN THE PUBLIC SECTOR, REVENUE. EDUCATIONAL SERVICES, COST Product Description popup.authors Андрієнко О.Н. Гізатуліна Л.В. Затонацька Т.Г. Коваленко К.В. Ловінська Л.Г. Маркевич О.В. Осницька Н.А. Сушко Н.І Харламова О.В. popup.nrat_date 2020-04-02 Close