Transformation of Objects of Accounting in Budget Funded Institutions in the Context of Modernisation of Accounting in the State Sector

Doroshenko Yelena A. ()
Additional contact information
Doroshenko Yelena A.: National University of Water Management and Natural Resources Use

Business Inform, 2013, issue 2, 209_211

Abstract: The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector. Its urgency is justified by large-scale reformation of accounting in the state sector. The author describes issues of transformation of objects of accounting from the point of view of assets, own capital, liabilities, proceeds and expenses. Changes touch both appearance of new objects of accounting, not typical for budget financed institutions in the past, and rearrangement of enlarged objects. The said changes are compared with provisions of international standards of accounting in the state sector.

Keywords: state sector; budget funded institutions; assets; liabilities; own capital; proceeds; expenses; objects of accounting (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.business-inform.net/pdf/2013/2_0/209_211.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:2:p:209_211

Access Statistics for this article

Business Inform is currently edited by Ponomarenko Vladimir S.

More articles in Business Inform from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics
Bibliographic data for series maintained by Khaustova Viktoriia ().