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ОСОБЛИВОСТІ ОБЛІКУ У БЮДЖЕТНИХ УСТАНОВАХ В УМОВАХ СЬОГОДЕННЯ // Today’s features of account are in budgetary establishments

Author

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  • Хомуляк, Тарас Ігорович

    (Університет банківської справи НБУ)

Abstract

In the article pre-conditions and existent problems are considered in relation to modernization of record-keeping in budgetary establishments. Outlined difficulties which arise up during adaptation of domestic registration legislation to the international requirements. Concrete disparities which take place in normative certificates on questions adjusting of budgetary account are considered. Розглянуто передумови та існуючі проблеми щодо модернізації бухгалтерського обліку в бюджетних установах. Окреслено труднощі, що виникають при адаптації вітчизняного облікового законодавства до міжнародних вимог. Розглянуто конкретні невідповідності, що мають місце у нормативних актах з питань регулювання бюджетного обліку.

Suggested Citation

  • Хомуляк, Тарас Ігорович, 2014. "ОСОБЛИВОСТІ ОБЛІКУ У БЮДЖЕТНИХ УСТАНОВАХ В УМОВАХ СЬОГОДЕННЯ // Today’s features of account are in budgetary establishments," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 68(2).
    • Handle: RePEc:scn:000ven:37118
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