Analysis of innovations and differences in the formation of financial statements of budget institutions in Ukraine in comparison with international standards

Анотація

The article presents the results of a research the changes in legislation on reporting by budgetary institutions in accordance with national accounting standards (standards) in the public sector. The compliance of reporting of budgetary institutions with the requirements of international standards of financial reporting is analyzed. The main problems related to reporting forms are highlighted. Objective: to research the reporting of budgetary institutions in terms of international standards and national accounting standards in the public sector. Objective: to consider changes in reporting on NAPS in the public sector 101 «Submission of financial statements»; to analyze the composition and procedure for compilation of reports of budgetary institutions; their conformity to the requirements of international standards. From the set of general scientific methods, methods of deduction (for studying elements of financial reports) and induction (for drawing conclusions about the membership of a set of objects of accounting to a certain element of the financial report) and the method of comparison was used to identify the compliance of financial statements of budgetary institutions with the requirements of IPSAS and the theoretical method were used. The public sector has to compile new forms of reporting, which significantly differ from the previous ones, and also the reasons for accounting reformation were determined. The problems of the system «EReporting» aimed at simplifying accounting are investigated. It is determined that the concept of «financial reporting» is accentuated at enterprises in law.

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