CONCEPTUAL FRAMEWORK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: WORLD EXPERIENCE AND UKRAINE
Journal Title: International Journal of New Economics and Social Sciences - Year 2017, Vol 6, Issue 2
Abstract
The article discusses the role of the "Conceptual framework for general purpose financial reporting of public sector entities" in connection with the reform of the accounting and reporting system in the public sector of Ukraine on the basis of harmonization with International Accounting Standards. The chronology of the development of the Conceptual Framework and its brief content are generalized. An analysis of the purpose of the Conceptual Framework for General Purpose Financial Statements was conducted. Conclusions on the need to develop a national conceptual framework are made.
Authors and Affiliations
Svitlana Zubilevych, Nataly Poznyakovska
Keywords
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- EP ID EP248456
- DOI 10.5604/01.3001.0010.7625
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