Trends in public sector accounting: an international context

Trends in public sector accounting: an international context

The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and financial reporting system in the public sector of Ukraine requires its harmonizati...

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Bibliographic Details
Main Authors: N.I. Tsenkler, I.М. Vygivska, V.K. Makarovych
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2019-08-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
accounting
financial reporting
public sector
international standards
accounting standards
accounting methods
budget expenditures
cash method
accrual method
Online Access:http://pbo.ztu.edu.ua/article/view/178099/178325
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