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Information × Registration Number 0218U000098, 0115U000942 , R & D reports Title Scientific support development of accounting in the public sector Ukraine. popup.stage_title Head Lovinska Liudmyla Gennadyevna, Registration Date 17-01-2018 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 ACCOUNTING, FINANCIAL REPORTING, PUBLIC SECTOR, NATIONAL REGULATIONS (STANDARDS) OF ACCOUNTING IN THE PUBLIC SECTOR. The object of the study - the accounting system and financial reporting of public sector entities of the Ukrainian economy. The purpose of work - scientific substantiation and development of recommendations for the implementation of national regulations (standards) of accounting in the public sector. 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 scientific substantiation of amending the NR(S)APS 101 "Presentation of financial statements" in order to bring the conceptual apparatus into conformity and harmonize the forms of financial statements taking into account the results of implementation by budget institutions; the proposals submitted to the Comments of the Ad Hoc Committee on International Accounting Standards ICGFM to draft IPSAS Consultative Documents; the draft methodological recommendations for the compilation of financial statements of spending units are developed; the draft methodological recommendations for the compilation and submission by the bodies of the State treasury service of Ukraine of financial reporting on the implementation of state and local budgets 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. Product Description popup.authors Гізатуліна Л.В. Закорко О.П. Кохан Т.М. Ловінська Л.Г. Осницька Н.А. Сушко Н.І Харламова О.В. Шамрай Г.М. Яблонько О.О. popup.nrat_date 2020-04-02 Close