Search academic texts

Information × Registration Number 0219U000879, 0118U000279 , R & D reports Title Harmonization of the legal and regulatory framework for accounting and reporting of spending units (higher education institutions) with international accounting standards in the public sector popup.stage_title Head Sushko Nataliia Ivanivna, Registration Date 11-03-2019 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 ACCOUNTING, PUBLIC SECTOR, NATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (NPSAS), HIGHER EDUCATION INSTITUTIONS. The object of the study - national and international regulatory support regulating the accounting of spending units (higher education institutions). The objective of work is to improve the information support for decision-making for the Ministry of Education and Science of Ukraine. Research methods. General scientific and specific methods: theoretical generalization, dialectical, technical, historical, logical-semantic, systemic, graphic methods, documentary analysis, comparative, inductive, deductive, as well as logical, analytical and other methods. The research results and their novelty: the conceptual model of implementation of NPSAS provisions on specific assets, liabilities, income and expenses by higher education institutions are developed through the determination of methodological basis for the application of appropriate NPSAS, taking into account the industry practices. This will enable the implementation of IPSAS in the accounting practice of government-funded institutions. Scope - research results can be used by the Ministry of Education and Science of Ukraine for: improvement of information support (accounting records maintenance and preparation of financial reporting according to the NPSAS and Chart of accounts) as the basis for decision-making; adoption of the appropriate laws and regulations in the area of accounting and financial reporting in order to prevent the risks of information asymmetry; carrying out scientific and organizational events (conferences, workshops, roundtable discussions) in order to increase the qualification level of accountants of subordinate spending units. Product Description popup.authors Гізатуліна Л.В. Кохан Т.М. Ларікова Т.В. Левицька С.О. Сушко Н.І. Шамрай Г.М. Яблонько О.О. popup.nrat_date 2020-04-02 Close