Фінансова звітність суб’єктів державного сектору за національними та міжнародними стандартами: порівняльний аспект

Abstract

The article is devoted to the comparison of the composition and structure of forms of financial statements of public sector entities to national and international standards. The types of statements of public sector entities are disclosed. The essence of the concept of "financial statements" is presented; its functions and requirements for compilation are listed. Mandatory elements of financial statements of different countries are considered. reporting in the public sector. A comparison of the composition of financial statements forms before and after the entry into force of national standard 101 "Presentation of financial statements ", as well as international standards. A comparison of the balance sheet structure in Ukraine and abroad is made. New approaches to the classification of income and expenses in the Report of financial performance in connection with the reform of accounting of public sector entities are presented.