ACCOUNTING AND AUDIT
LOVINSKA Ljudmyla 1, GIZATULINA Liudmyla
1Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185
World experience in implementation of the international public sector accounting standards
Experience of the accrual method implementation and other key elements of the modern public sector accounting system of Switzerland, France, Great Britain, New Zealand, Canada and Austria are examined. The features of this process which should be taken into account when reforming in Ukraine are defined.
Keywords:public sector, international accounting standards of public sector, accrual method, reform.
Lovinska L. . World experience in implementation of the international public sector accounting standards / L. . Lovinska, L. . GIZATULINA // Фінанси України. - 2012. - № 6. - C. 76-67.
Article original in Ukrainian (pp. 76 - 67) | Download | Downloads :1346 |