FEATURES OF NORMATIVELY-LEGAL SUPPORT OF FIXED ASSETS ACCOUNTING IN THE STATE SECTOR OF UKRAINE
Journal Title: Молодий вчений - Year 2017, Vol 9, Issue 49
Abstract
The article analyzes the changes in the methodology and practice of accounting of the state sector in connection with the introduction of adapted to the international Public accounting regulations (standards) in the state sector. The four-level system of legal regulation of accounting of fixed assets in the state sector of Ukraine is considered. The main problems issues of the existing normative documents on accounting of fixed assets in state organizations and scientific institutions are highlighted. The existing regulatory and legal documents regulating the accounting of fixed assets in Ukraine are systematized, indicating the scope of their regulation. The conclusions were formulated and practical recommendations were given regarding not regulated issues at the legislative level of accounting of fixed assets in the state sector.
Authors and Affiliations
O. V. Bogdaniuk, L. S. Bachinska
Keywords
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