Развитие национальной системы бухгалтерского учета организаций государственного сектора на основе унификации с международными стандартами

Abstract

Explain the nature and content of each international standard for financial reporting of public sector; of all forms of reports offered by IPSAS, the technique of application of the statement of cash flows for the budgetary institutions of the Republic of Belarus, developed the basic accounting equation for the organizations financed from the budget, in accordance with the equation proposed realignment plan accounts, developed types of business transactions typical cost or ganizations, developed recommendations for the use of the Model Plan accounts and correspondence subaccounts accounting for budgetary organizations of the Republic of Belarus.