Issue №: 4 (32)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
TOPICAL ISSUES OF THE ACCOUNTING POLICY OF A BUDGETARY INSTITUTION IN CONDITIONS OF OPERATION OF THE NATIONAL ACCOUNTING
KYTAICHUK Tatiana – Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation in the Fields of the Economy Department, Vinnytsia National Agrarian University (21008 Vinnytsia, 3, Soniachna Str., e-mail: tanya19782@ i.ua).
GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation in the Fields of the Economy Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: gudzenko_nm@i.ua).
The movement of Ukraine in the direction of the world community requires a radical reform of the existing accounting system in the public sector. During the 2015-2017 National regulations (standards) of accounting in the public sector were put into operation, therefore, the well-defined regulation of budget accounting disappeared, and in return in accordance with the fundamental approaches to building international accounting standards for the public sector, which were adopted as a basis for the formation of National regulations (standards) of accounting in the public sector (NR(S) APS), arose multivariate approaches to making accounting decisions regarding the display of various objects of budget accounting.
In the article the specifics of the accounting policy of the subjects of the budgetary sphere in Ukraine with the purpose of scientifically substantiated specification of its main elements is explored, the features of its formation for the public sector accounting entities considering the requirements of the National regulations (standards) of accounting in the public sector are revealed, the peculiarities of the formation of the accounting policy of budgetary institutions adequately to the conditions of management are substantiated, suggestions aimed at improving the accounting policy formation through a clearer regulation are included.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
