INFORMATIONAL BACKGROUND OF THE STATE BUDGET POLICY: THE REPORT ON FINANCIAL RESULTS
Journal Title: Молодий вчений - Year 2017, Vol 8, Issue 48
Abstract
The paper is devoted to issues of the formation of national informational support for budget policy in terms of reform of public finance. The theoretical aspects of preparation of the report on financial results of the state and local budgets by the Treasury in accordance with the National Public Sector Accounting Standard 101 "Presentation of financial statements" (NPSAS 101) were investigated. For the first time the procedure of formation of data on state and local budgets execution in report on financial results was determined. The necessity of additional disclosure on indicators of the report on financial results was proved. This information is of great importance for ensuring the transparency and accountability of the Government for decisions made regarding the budget policy. It was proposed to disclose the information about revenues and expenses in financial reporting taking into consideration the medium-term budgeting (for three years).
Authors and Affiliations
N. I. Sushko
Keywords
Related Articles
- EP ID EP624692
- DOI -
- Views 37
- Downloads 0
OPERATIONAL PLANNING OF OFFENSIVE OPERATION OF FORCES OF SOUTHWESTERN FRONT OF THE RED ARMY IN THE KHARKOV REGION (APRIL-MAY 1942)
Illumination objective analysis of the situation that was created in the south of the Soviet-German front in spring 1942, planning and decision to conduct offensive opperation of the Southwestern Front of the Red Army in...
ESSENCE AND VALUE OF ADVERTISING IN ACTIVITIES OF THE MODERN ENTITY
The article reveals the essence of advertising, the history of its origin and development. Also paid attention to the research value of advertising modern enterprise and its impact on the business entities.
THE ROLE OF NATIONAL AGENCIES IN COMBATING ADMINISTRATIVE CORRUPTION OFFENSES
In the article the problem of corruption and prosperity administrative corruption offenses, the authorities who oppose corruption, the special role given to NAZCa, a newly created central authority. Also indicate the mai...
APPLED METHOD OF CALCULATION OF THE BOREHOLE PACKER’S SEALING ELEMENT
The paper considers the optimization of the borehole packer’s sealing. For this purpose, a variation calculation method was used-the Kantorovich method, based on the Lagrange principle. In the work the first attempt was...
MODERN THEORIES OF ETIOLOGY AND PATHOGENESIS OF BRUXISM
Nowadays bruxismis a very wides preadpathology of the dental-jaw system, andisregistered from 85 to 90 percentsaccidents, especially 10-15% among ad ultsand 14-20% among children. The definite causes of the given patholo...