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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.
 
Date 2016-04-12T08:32:49Z
2016-04-12T08:32:49Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2745
 
Language en
 
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