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Transformation of Objects of Accounting in Budget Funded Institutions in the Context of Modernisation of Accounting in the State Sector Трансформация объектов бухгалтерского учета в бюджетных учреждениях в контексте модернизации учета в государственном секторе
2013
Bìznes Inform
The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector. Its urgency is justified by large-scale reformation of accounting in the state sector. The author describes issues of transformation of objects of accounting from the point of view of assets, own capital, liabilities, proceeds and expenses. Changes touch both appearance of new
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