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0220U100324,
0118U000279
,
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
Sushko Nataliia I.,
15-01-2020
State Educational Institution "Academy of Financial Management"
ACCOUNTING, PUBLIC SECTOR, NATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (NPSAS), HIGHER EDUCATION INSTITUTIONS. The object of the study: national and international regulatory support of organization and methodology of accounting and financial reporting of public sector entities – spending units and experience of its practical application by national and foreign higher education institutions (HEIs). The objective: to improve the information support for decision-making for the Ministry of Education and Science of Ukraine in the field of public finances by improving the quality, completeness and fairness of accounting data and financial reporting HEIs based on the implementation of the National Public Sector Accounting Standards 101 “Presentation of Financial Statements”, harmonized with IPSAS, and the improvement of methodological approaches to accounting of capital. Research methods: theoretical generalization, dialectical, technical, historical, logical-semantic, system analysis, graphic methods, documentary analysis, comparative, inductive, deductive, as well as logical, analytical and others. The research results and their novelty: the conceptual model of accounting capital of HEIs and formation of financial reporting in the context of implementation national public sector accounting standards through the determination of methodological basis for their application, taking into industry practices activities of such institutions. This will enable the implementation of IPSAS in the accounting practice of government-funded institutions. Proposed projects: methodologic for the accounting of capital (including endowment) of higher education institutions and methodological recommendations for the preparation of financial statements by higher education institutions (according to accounting data). Scope: research results can be used by the Ministry of Education and Science of Ukraine for improvement of information support as the basis for weighed managerial decisions.
2020-04-02
Updated: 2025-12-07
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