Sprawozdawczość finansowa sektora publicznego
Ukrainy: ocena i perspektywy przekształceń
Public sector financial reporting in Ukraine:
evaluation and prospects for change
Author(s): Anna Kruk, Switlana LewyćkaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article provides a description and evaluation of the first stages of public sector accounting reform in Ukraine. The authors investigate reasons for inconsistencies between Ukrainian and international accounting practice with respect to operations which are financed from public funds. The authors indicate the main directions of first-priority changes to government accounting which are necessary to achieve improvement in the quality of accounting for the use of public resources.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 51
- Page Range: 85-94
- Page Count: 9
- Language: Polish