ЗАГАЛЬНІ ПОЛОЖЕННЯ ПОРЯДКУ СКЛАДАННЯ ФІНАНСОВОЇ ЗВІТНОСТІ СУБ’ЄКТАМИ ДЕРЖАВНОГО СЕКТОРУ ВІДПОВІДНО ДО ВИМОГ НАЦІОНАЛЬНИХ СТАНДАРТІВ
Анотація
The articles discloses main problems of the domestic accounting system integration process of the Ukraine’s public economy sector, it’s adaptation to the International Accounting Standards and International Financial Reporting Standards. Special attention is paid to prerequisites and the existing problems of the implementation of the International Financial Reporting Standards for public sector in Ukraine. The main difficulties arising from the adaptation of domestic accounting legislation to international demands have been outlined as well as the ways of their overcoming have been described.
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