Budget accounting in Ukraine as XXI century innovation
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article describes the results of budget accounting modernization in Ukraine; the authors examine its subject and object field and causes as the output problematic provisions, the set of the tasks defined by the Strategy of modernization of the ...
S.V. Svirko, M.Yu. Samchyk
doaj
Public sector financial reforms: which convergence between European member States? [PDF]
, 2009 Many countries have recently undertaken government accounting and financial reporting reforms, at central and local level, in order to meet transparency, accountability and comparison needs.
M. SOVERCHIA
core
Practical Experience in Forming Accounting Policies in Accordance with IPSAS by the Russian Universities [PDF]
, 2022 This article studies a relatively recent phenomenon for Russian budget accounting - the formation of accounting policies by the Russian educational institutions in accordance with the International Public Sector Accounting Standards.
Gabdelhakovna Derzayeva, Guzel +1 more
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Agribusiness, EarlyView.Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley +1 more source
Organization of accounting policies in budgetary institutions on the new standard public sector [PDF]
, 2015 У статті розглянуто основні елементи формування облікової політики бюджетних установ. Розкрито основні складові, необхідні для врегулювання організації обліку в бюджетній установі.
Cherkashina, T. +2 more
core
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
An evaluation of the accounting model for reporting public sector entitiesʼ revenues in Bulgaria in the context of the International Public Sector Accounting Standards [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The aim of this article is to evaluate the degree of compliance of the existing regulations for accounting of revenues in Bulgaria’s public sector with International Public Sector Accounting Standards (IPSAS).
Diana Papradanova, Ventsislav Vechev
doaj +1 more source
INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA [PDF]
The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania.
Aurelia Stefanescu +2 more
core
Should business and non-business accounting be different?: A comparative perspective applied to the new French government accounting standards [PDF]
, 2008 International audienceWith the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework.
Biondi, Yuri
core +4 more sources
Agribusiness, EarlyView.Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source