THE ROLE OF ACCOUNTING POLICY IN THE FORMATION OF FINANCIAL STATEMENTS OF BUDGETARY INSTITUTIONS

  • Halyna Kuzmenko
  • Iryna Smirnova

HALYNA KUZMENKO

Doctor of Economics, Associate Professor,Сentral Ukrainian National Technical University

Kropyvnytskyi, Ukraine

E-mail: ekaterine.gulua@tsu.ge

orcid-og-image4.pnghttp://orcid.org/0000-0001-9484-093X

 

IRYNA SMIRNOVA

PhD in Economics, Associate Professor, Central Ukrainian National Technical University

Kropyvnytskyi, Ukraine

E-mail: ekaterine.gulua@tsu.ge

orcid-og-image4.pnghttp://orcid.org/0000-0001-9484-093X

 

Abstract

The article is devoted to clarifying the role of accounting policies of budgetary institutions in the formation of financial reporting indicators. The article clarifies the purpose, purpose and preparation of regulations for the preparation of financial statements of budgetary institutions. The peculiarities of financial reporting of budgetary institutions are generalized. The groups of information disclosed in the financial statements of budgetary institutions are generalized. The essence and features of accounting policy in budgetary institutions are investigated. Problems in the formation of accounting policies of budgetary institutions are analyzed. The impacts of accounting policy elements on the financial statements of a budgetary institution are systematized.

Keywords: budgetary institution, accounting, reporting, accounting policy, financial reporting indicators, elements of accounting policy1

Downloads

Download data is not yet available.

References

Andriyenko, V. (2008). Ponyattya ta sklad finansovoyi zvitnosti v umovakh garmonizaciyi bukhgalterskogo obliku [Concept and structure of financial statements in terms of harmonization of accounting]. Nauka moloda - The young science, 9, 153-157 [in Ukrainian].

Gubachova, O.M., Kucenko, V.A. Stanovlennya oblikovoyi polityky ta yiyi vplyv na pokaznyky zvitnosti pidpryyemstva [Formation of accounting policy and its impact on the performance statements of the company]. Oblik i finansy APK: bukhgalterskyj portal : veb-sajt - Accounting and Finance APK: accounting portal : a web site. (n.d.). magazine.faaf.org.ua. Retrieved from http://magazine.faaf.org.ua/stanovlennya-oblikovoi-politiki-ta-ii-vpliv-na-pokazniki-zvitnosti-pidpriemstva.html [in Ukrainian].

Dzhoga, R.T. (2004). Bukhgalterskyj oblik u byudzhetnykh ustanovakh [Accounting in budgetary institutions]. K. : KNEU [in Ukrainian].

Zamlinovsky, V.A. (2012) Rozvytok buxgalterskogo obliku v umovax globalizaciyi [Development of accounting in the context of globalization] Retrieved from http: // www.nbuv.gov.ua/portal/soc gum/znptdau/2012 2 4/18-4-26.pdf [in Ukrainian].

Kanyeva, T.V. (2004). Bukhgalterskyj oblik u byudzhetnykh ustanovakh [Accounting in budgetary institutions]. K. : Kny`ga [in Ukrainian].

Mykhajlov, M. G. (2011). Bukhgalterskyi oblik u byudzhetnykh ustanovakh [Accounting in budgetary institutions]. K. : Centr uchbovoyi literatury` [in Ukrainian].

Nakaz Ministerstva finansiv Ukrayiny vid 28.12.2009 №1541 Nacional`ne polozhennya (standart) bukhgalters`kogo obliku v derzhavnomu sektori 101 "Podannya finansovoyi zvitnosti" [Order of the Ministry of Finance of Ukraine dated December 28, 2009 №1541 National provision (standard) of accounting in the public sector 101 "Presentation of financial statements"]. zakon3.rada.gov.ua Retrieved from http://zakon3.rada.gov.ua/laws/show/z0095-11 [in Ukrainian].

Adamova, I.Z., Grinchuk, M.S., Bry`nzy`la, D.G. (2009). Osnovni prychyny vynyknennya problemy formuvannya oblikovoyi polityky byudzhetnykh ustanov ta metodyka yiyi rozvyazannya [The main causes of the problem of forming the accounting policy of budgetary institutions and methods of its solution]. Visnyk Chernivetsʹkoho torhovelʹno-ekonomichnoho instytutu. Ekonomichni nauky. - Bulletin of the Chernivtsi Trade and Economic Institute. Economic sciences, 1, 300-305 [in Ukrainian].

Pankov, D.A. (2009). Finansovyi krizis i bukhgalterskyi uchet: vzglyad Belarusii [The financial crisis and accounting: the view of Belarus]. Problemy teoriy i metodologii bukhgalterskogo obliku, kontroliu i analizu: mizhnarodnyi zbirnyk naukovykh pracz - Problems of theory and methodology of accounting, control and analysis: an international collection of scientific papers, 1(13), 31-48 [in Russian].

Zakon Ukrainy vid 16.07.1999 №996-XIV «Pro buhgalterskij oblik ta finansovu zvitnist v Ukrayini» [The Law of Ukraine of July 16, 1999 №996-XIV «On accounting and financial reporting in Ukraine»]. (1999, 16 July). zakon.rada.gov.ua. Retrieved from http://zakon5.rada.gov.ua/laws/show/996-14 [in Ukrainian].

Svirko, S.V. (2006). Bukhgalterskyi oblik u byudzhetnykh ustanovakh: Metodologiya ta organizaciya [Accounting in budgetary institutions: Methodology and organization]. K. : KNEU [in Ukrainian].

Sokolov Ya.V. (2003). Osnovy teorii bukhhalterskoho ucheta [Fundamentals of accounting theory]. M. : Finansy i statistika [in Russian].

Tkachenko, I. T. (2005). Zvitnist byudzhetnykh organizacii [Reporting of budget organizations]. 2-ge vy`d., dopov. i pererobl. K. : KNEU [in Ukrainian].

Published
2020-08-16