Public sector financial reporting in Ukraine: evaluation and prospects for change

• Authors: Lewycka, Switlana , Kruk, Anna

Abstracts

EN

The article provides a description and evaluation of the first stages of public sectoraccounting reform in Ukraine. The authors investigate reasons for inconsistencies betweenUkrainian and international accounting practice with respect to operations whichare financed from public funds. The authors indicate the main directions of first-prioritychanges to government accounting which are necessary to achieve improvement in thequality of accounting for the use of public resources.

Keywords

EN

sprawozdawczość finansowa; sektor publiczny; Ukraina; financial reporting

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2009
• Volume: 2009(51(107))
• Pages: 85-94

Contributors

author

Lewycka, Switlana

author

Kruk, Anna