THE PROBLEMS OF METHODOLOGY OF ACCOUNTING OF PUBLIC SECTOR ENTITIES
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 20, Issue 2
Abstract
The problems of methodology of accounting of incomes and expenses of public sector entities are highlighted in the article. A critical analysis of the concepts of incomes, expenses and charges according to national, international standards and budgetary legislation was carried out. Their classification for accounting reflection of different economic operations of public sector entities was analyzed.
Authors and Affiliations
L. G. Kemarska
Keywords
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