FEATURES OF FORMATION OF STATEMENTS OF PUBLIC SECTOR ENTITIES WITH CONDITIONS OF TRANSITION TO NATIONAL ACCOUNTING STANDARDS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 1
Abstract
In the article changes in approaches to formation of accounting information and its disclosure in financial statements of public sector entities are analyzed. Analysis of display of information by types of activities in financial statements was conducted. Storage and display of assets, owner’s equity and liabilities in balance sheet according to national standards were disclosed. Analysis of changes in classification of income and expenses was conducted, features of formation of financial results and displaying them in statements were disclosed.
Authors and Affiliations
L. G. Kemarska
Keywords
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