Облікова політика суб’єктів державного сектору економіки України
Accounting policies the public sector Ukraine
Author(s): Tetiana Kaneva, Svitlana ShevchenkoSubject(s): Public Administration, Methodology and research technology, Public Finances, Accounting - Business Administration
Published by: Університет Григорія Сковороди в Переяславі
Keywords: registration policy; record-keeping; treasury; account of supplies and charges
Summary/Abstract: In the article there is a scientific ground of recommendations in relation to a method and organization of record-keepingof subjects state the sector of economy, as pre-conditions of creation of state management information state financialresources. In this connection the special attention is spared the registration policy of subjects state a sector. Its features andmaintenance are marked, that determined in the recently accepted legislative base. Basic norms which must be marked atacceptance are analysed .Its features and maintenance are marked, that determined in the recently accepted legislativebase. Basic norms which must be marked at acceptance prescriptive a document about the registration policy of manager ofbudgetary facilities are analysed. Lighted up cases in which a registration policy can be changed in budgetary establishment.
Journal: Економічний вісник університету
- Issue Year: 1/2015
- Issue No: 27
- Page Range: 77-81
- Page Count: 5
- Language: Ukrainian