REFORMS OF THE PUBLIC SECTOR FINANCIAL REPORTING IN UKRAINE  Cover Image

Reformowanie sprawozdawczości finansowej sektora publicznego Ukrainy
REFORMS OF THE PUBLIC SECTOR FINANCIAL REPORTING IN UKRAINE

Author(s): Anna Kruk, Switlana Lewyćka
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: FINANCIAL REPORTING; PUBLIC FUNDS; PUBLIC SECTOR ACCOUNTING

Summary/Abstract: The article estimates the first stages of public sector accounting reform in Ukraine. The author analyses the reasons of inconsistence between Ukrainian and international accounting practice regarding the operations which are financed from the public resources. The author suggests to the government the main areas of the first-priority changes in order to achieve quality improvement of the accounting system of public resources usage.

  • Issue Year: 2011
  • Issue No: 4 (09)
  • Page Range: 77-86
  • Page Count: 10
  • Language: Polish