ІншеЗовнішня публікація1 січня 2018 р.

Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine

Mariya LalakulychІгор БрітченкоORCIDTetyana Hushtan

Анотація

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which in the future can be implemented into the activities of public sector entities.

Класифікація

Домен

Social SciencesPhysical SciencesLife Sciences

Галузь

Economics, Econometrics and FinanceEnvironmental ScienceAgricultural and Biological Sciences

Підгалузь

General Economics, Econometrics and FinanceManagement, Monitoring, Policy and LawGeneral Agricultural and Biological Sciences

Тема

★Economic Issues in UkraineBusiness and Economic DevelopmentBanking, Crisis Management, COVID-19 Impact

Ідентифікатори

DOI: 10.2991/icseal-18.2018.25

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