FUNDAMENTALS OF THE ORDER OF COMPILING STATEMENTS BY PUBLIC SECTOR ENTITIES ACCORDING TO THE NATIONAL STANDARDSDEMANDS
Електронний архів Житомирського державного технологічного університету
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Title |
FUNDAMENTALS OF THE ORDER OF COMPILING STATEMENTS BY PUBLIC SECTOR ENTITIES ACCORDING TO THE NATIONAL STANDARDSDEMANDS
???????? ????????? ??????? ????????? ?????????? ????????? ?????????? ?????????? ??????? ?????????? ?? ????? ???????????? ?????????? |
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Creator |
Shtuler, I.Y.
??????, ?.?. |
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Subject |
public sector of economy
modernization strategy public sector entities IFRS NAS(P)PS (National Accounting Standards (Provisions) for Public Sector economic group consolidated accounts ????????? ?????? ????????? ????????? ???????????? ???????? ?????????? ??????? ???? ??(?)???? ?????????? ????? ????????????? ????????? |
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Description |
?????????? ??????? ???????? ??????? ?????????? ??????????? ????????? ??????? ?????????? ??????? ????????? ???????, ?? ????????? ?? ??????????? ?????????? ??????????????? ?????? ?? ?????????? ?????????. ???????? ????? ????????? ??????????? ?? ???????? ????????? ????????????? ??????????? ?????????? ?????????? ????????? ??? ?????????? ??????? ? ???????. ???????? ????????, ?? ????????? ??? ??? ????????? ???????????? ?????????? ????????????? ?? ??????????? ????? ?? ????????? ????? ?? ?????????.
The articles discloses main problems of the domestic accounting system integration process of the Ukraine?s public economy sector, it?s adaptation to the International Accounting Standards and International Financial Reporting Standards. Special attention is paid to prerequisites and the existing problems of the implementation of the International Financial Reporting Standards for public sector in Ukraine. The main difficulties arising from the adaptation of domestic accounting legislation to international demands have been outlined as well as the ways of their overcoming have been described. |
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Date |
2016-04-12T08:32:49Z
2016-04-12T08:32:49Z 2014 |
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Type |
Article
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Identifier |
http://eztuir.ztu.edu.ua/123456789/2745
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Language |
en
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Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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Publisher |
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