The Budget Classification As The Basis Of The Usage Of The Method Of Accrual In The Public Sector
Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated. The five-level hierarchy of normative documents in accordance with international practice has been proposed. The analysis of the budget classification of Ukraine and of that one, which has been developed in accordance with the IMF GFSM 2001, has been done as the basis for implementation of the method of accrual in the public sector. Proposals on the improvement of the budget classification and the method of accrual have been made.
Volume (Year): 36 (2016)
Issue (Month): 179 ()
|Contact details of provider:|| Web page: http://socionet.ru/|
Phone: +38 044 259-71-82
When requesting a correction, please mention this item's handle: RePEc:scn:pnoeeq:179a3. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ганна Харламова)
If references are entirely missing, you can add them using this form.