THE ROLE OF ACCOUNTING POLICY IN THE FORMATION OF FINANCIAL STATEMENTS OF BUDGETARY INSTITUTIONS
HALYNA KUZMENKO
Doctor of Economics, Associate Professor,Сentral Ukrainian National Technical University
Kropyvnytskyi, Ukraine
E-mail: ekaterine.gulua@tsu.ge
http://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
http://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
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References
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