FINANCIAL REPORTING OF BUDGETS: METHODICAL APPROACHES TO FORMATION OF THE BALANCE ON NATIONAL STANDARDS
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
The article is devoted to the topical issues of compiling financial statements on the execution of state and local budgets in the context of the introduction of national accounting standards in the public sector (NP(C)UGS), harmonized with international standards, and a new chart of accounts. For the first time, methodical approaches to the formation of the balance of budgets in accordance with NP(C) of UGS 101 «Presentation of financial statements» have been investigated, and the balance sheet items correspond to the subaccounts of the chart of accounts. The need to group information in the information database of treasury services of state and local budgets by the budget number within the region is proved.
Authors and Affiliations
Н. І. Сушко
Keywords
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