ACCOUNTING AND AUDIT

LOVINSKA Ljudmyla ¹, SUSHKO Nataliia ²

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185
²expert in PFM and Accounting Project "EU for Stronger Public Finance Systems of Local Governments"
OrcID ID : https://orcid.org/0000-0003-2603-2871

Trends of reform in accounting and financial reporting of the state sector of Ukraine

The approaches to reforming the accounting in the public sector of Ukraine within the context of implementation the international law in domestic regulatory field are discussed. Analysis of the key innovations in national regulations (standards) of accounting and reporting in the public sector and their conformity with the international standards is conducted. Obstacles to accounting reform are proposed and the ways to overcome them are proposed.

Keywords:accounting, public sector, reforming, international accounting standards for the public sector, National provisions (standards) of accounting and reporting in the public sector.

Lovinska L. . Trends of reform in accounting and financial reporting of the state sector of Ukraine / L. . Lovinska, N. . SUSHKO // Фінанси України. - 2012. - № 7. - C. 84-100.