УКР РУС ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

 PUBLISHER

INZHEK PUBLISHING HOUSE (KHARKIV, UKRAINE)

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №2-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

44

Section: Accounting and Auditing
UDC 657.6
Doroshenko O. O.
Transformation of Objects of Accounting in Budget Funded Institutions in the Context of Modernisation of Accounting in the State Sector (p. 209 - 211)

The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector. Its urgency is justified by large-scale reformation of accounting in the state sector. The author describes issues of transformation of objects of accounting from the point of view of assets, own capital, liabilities, proceeds and expenses. Changes touch both appearance of new objects of accounting, not typical for budget financed institutions in the past, and rearrangement of enlarged objects. The said changes are compared with provisions of international standards of accounting in the state sector.
Keywords: state sector, budget funded institutions, assets, liabilities, own capital, proceeds, expenses, objects of accounting
Bibl.: 8.

Doroshenko Olena O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Audit, National University of Water and Environmental Engineering (11 Soborna Str., Rivne, 33028, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 570

Download article (pdf) -

Reference to this article:
Doroshenko, Olena O. (2013) “Transformation of Objects of Accounting in Budget Funded Institutions in the Context of Modernisation of Accounting in the State Sector.” Business Inform 2:209–211.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

Journal «Economics of Development»

  © Business Inform, 1992 - 2021 The site and its metadata are licensed under CC BY-SA. Write to webmaster