ACCOUNTING POLICIES OF BUSINESS ENTITIES OF THE PUBLIC SECTOR REGARDING NON-CURRENT ASSETS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 11
Abstract
The necessity to take into account industry peculiarities in the formation of accounting policies of entities in the public sector is determined in the article. Factors of influence on the formation of accounting policies and components of the system approach are identified. The stages in the formation of accounting policies of entities in the public sector are generalized. The elements of accounting policies on non-current assets of entities in the public sector are analyzed and formed.
Authors and Affiliations
S. V. Sysiuk, O. V. Adamyk
Keywords
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