Global harmonization of requirements in the sphere of accounting and financial reporting is one of the pre-conditions to ensure the stability in the capital markets and to create the favorable conditions for investors. The main link in the informational support of state control, financial planning and forecasting on the state level is the financial reporting of the public sector. The public sector entities are responsible for managing the obtained resources, their rational and efficient usage, reflecting the information in the forms of financial reporting.
PERSPECTIVES OF FINANCIAL REPORTING STANDARDIZATION of THE PUBLIC SECTOR in UKRAINE
Olena Kravchenko (Sumy, Ukraine) | Завантажити статтю