Improvement statements in accordance with international financial reporting standards in health care
N. V. Rassulova, O. S. Legkoshkur
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Annotation: Compliance with accounting and reporting in the public sector by the International Financial Reporting Standards (IFRS) declared, in practice it actually achieved. Application of IFRS in accounting for the public sector, not thoroughly studied by scientists and practitioners. To identify ways to improve the reporting of public sector wise to consider the financial reporting requirements of public institutions by the International Accounting Standards Board in the public sector, which are the basis of reforming the accounting system in Ukraine. Considered prerequisites and challenges for improving accountability in accordance with international financial reporting standards in health care. Highlighted the difficulties that arise in adapting domestic legislation to international accounting requirements and the ways to overcome them.
Keywords: reporting, international financial reporting standards, revenues, expenditures, appropriations, assets, liabilities.
Pages: 191-196.
Link for citation: Rassulova, N. V.; Legkoshkur, O. S. Improvement statements in accordance with international financial reporting standards in health care. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2013. – Vol. 9, N 3. – Р. 191-196. – URL: https://donnasa.ru/publish_house/journals/esgh/2013-3/04_Rassulova_Legkoshkur.pdf (date of access: 01.09.2024). (in Russian)
Vol. 9, N 3 (2013)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture