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BUSINESS INFORM №2-2013

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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 Ukrainian
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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.


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