ACCOUNTING AND AUDIT
LOVINSKA Ljudmyla 1, KALIUGA Yevgenia Vasylivna2
1Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185
2National University of Life and Environmental Sciences of Ukraine
Application of accrual method in the context of the public sector accounting reform
Introduction of accrual method of accounting — one of the key issues of the public sector accounting reform — is investigated. The analysis of the theoretical aspects of the methods of determining the financial results (cash and accrual methods) is done; practice of their applicationin individual states is generalized. The place of accrual method in the National Public Sector Accounting Standards (Provisions), International Public Sector Accounting Standards as well as in Budget Classification and Common Chart of Accounts is defined.
Keywords:accounting in the public sector, the method of calculation, the cash method, International Financial Reporting Standards for the public sector, national provisions (standards) of accounting in the public sector, budget classification, Unified chart of accounts.
Lovinska L. . Application of accrual method in the context of the public sector accounting reform / L. . Lovinska, Y. V. KALIUGA // Фінанси України. - 2012. - № 10. - C. 84-96.
Article original in Ukrainian (pp. 84 - 96) | Download | Downloads :760 |