ОСОБЛИВОСТІ ОБЛІКОВОЇ ПОЛІТИКИ БЮДЖЕТНИХ УСТАНОВ

Tetiana Altukhova; Tetiana Altukhova

doi:10.30888/2663-5712.2025-34-03-064

SPECIFIC ACCOUNTING POLICIES OF BUDGETARY INSTITUTIONS

Authors

Tetiana Altukhova Donetsk National Technical University https://orcid.org/0000-0002-8255-5725

DOI:

https://doi.org/10.30888/2663-5712.2025-34-03-064

Keywords:

accounting policy, budgetary institutions, public sector, accounting, accounting methodology

Abstract

The paper considers the issue of forming accounting policies for budgetary institutions. It summarises theoretical approaches and regulatory requirements for forming accounting policies for budgetary institutions in Ukraine and analyses the main problems

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Published

2025-11-30

How to Cite

Алтухова, Т. (2025). SPECIFIC ACCOUNTING POLICIES OF BUDGETARY INSTITUTIONS. SWorldJournal, 3(34-03), 98–109. https://doi.org/10.30888/2663-5712.2025-34-03-064