FOREIGN EXPERIENCE IN ACCOUNTING REFORM IN THE PUBLIC SECTOR
Journal Title: Вісник соціально-економічних досліджень - Year 2015, Vol 2, Issue 57
Abstract
The article examines the international experience of harmonization of accounting regulations with international accounting in the public sector in Switzerland, France and the UK. The features of the process that must be taken into account when reforming accounting in Ukraine are investigated. Principal positions of international accounting standards to be fixed in national public sector accounting standards, namely the principles of accounting in general and in particular the principle of accrual, which is the basis of the method of calculation, and is a base for international accounting standards in the public sector.
Authors and Affiliations
Marianne Koshchynets
Keywords
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