INFORMATIONAL BACKGROUND OF THE STATE BUDGET POLICY: THE REPORT ON FINANCIAL RESULTS
Journal Title: Молодий вчений - Year 2017, Vol 8, Issue 48
Abstract
The paper is devoted to issues of the formation of national informational support for budget policy in terms of reform of public finance. The theoretical aspects of preparation of the report on financial results of the state and local budgets by the Treasury in accordance with the National Public Sector Accounting Standard 101 "Presentation of financial statements" (NPSAS 101) were investigated. For the first time the procedure of formation of data on state and local budgets execution in report on financial results was determined. The necessity of additional disclosure on indicators of the report on financial results was proved. This information is of great importance for ensuring the transparency and accountability of the Government for decisions made regarding the budget policy. It was proposed to disclose the information about revenues and expenses in financial reporting taking into consideration the medium-term budgeting (for three years).
Authors and Affiliations
N. I. Sushko
Keywords
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