??????????? ?????? ? ????????? ????????? ? ?????? ??????????
Електронний архів Житомирського державного технологічного університету
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| Title |
??????????? ?????? ? ????????? ????????? ? ?????? ??????????
Today?s features of account are in budgetary establishments |
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| Creator |
???????, ?.?.
Homulyak, T.I. |
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| Subject |
?????????????? ?????
???????? ???????? ????????? (?????????) ??????????????? ?????? (?(?)??) ?????????? ????????? ??????????????? ?????? ??? ?????????? ??????? (??????) accounting budgetary establishments accounting regulations (standards) (AR(S) International Public Sector Accounting Standards (IPSAS) |
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| Description |
?????????? ????????. ??????? ????? ?????????????? ????????? ??????? ??????? ???????????????? ????????? ???? ?????????? ?????? ? ??????????? ?????? ????????? ? ????????? ?????????. ???????????? ?? ????????? ?????????????? ? ??????? ? ??????????? ??????? ? ?????????? ????????? ?? ?? ????????? ?? ?????????? ?? ???????????? ??????. ?? ??????? ? ????????? ????? ????????????? ? ????????? ?????????????? ?????????, ?? ????????? ? ?????? ???????????? ?????. ??, ? ???? ?????, ??? ?????????? ????? ?? ???? ?? ??????????? ??????, ? ? ?? ???? ???? ?????????????? ?? ?????????? ?? ????????????. ??? ???????? ?? ???????? ???????? ??????? ?????????? ???? ?? ???????? ??????? ? ?????????? ?????????-???????????? ?????????, ??????????? ? ??????? ???????????? ??????????????? ?????? ???????, ?? ???????????? ?? ??????? ????????? ??????. ???????? ?????? ???????? ????????? ????????????? ??????? ?? ????????????? ????????????? ?????. ???? ??????? ???????????? ??????? ??????????????? ?????? ? ????????? ????????? ?? ????????? ????????? ?? ???????????? ??????????? ? ?????????? ?? ?????????? ??????. ?????????? ???????? ??????? ? ???????? ?????????? ?????? ? ??????? ?????????????? ??????? ????????? ??????????? ?????????? ?? ??????????? ????? ?? ??????????, ? ???? ?? ??? ????????? ??????????. ?????? ? ???? ?????????? ????????? ? ?????????? ???????? ?? ??????????? ??????????? ??????? ??????????????? ?????? ?????????? ?? ???????????? ???? ?? ????? ?? ???????????? ??????????? ?????????? ?????????. ??????? ?? ?????????? ????????? ?????????? ????????? ? ?????????? ??????? ?????????? ??? ?????????? ?????????? ????????? ? ???????? ????????, ?????? ?? ????????????? ?????????? ??????, ???????????? ??????????? ??????? ???????????? ??????????? ?? ???????????? ??? ?????????? ????????, ????????? ???? ??? ??????? ????? ? ???????? ????????? ??????????????, ?????? ???????????? ????????? ??????, ??? ?????????. 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. |
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| Date |
2016-03-22T09:34:24Z
2016-03-22T09:34:24Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2171
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;2(68)
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| Publisher |
????
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