Classification of revenues and expenses during the treasury services of the state budget in the conditions of european integration

Authors

  • Наталія Іванівна Сушко State academic organization «Academy of financial managment» 46/48 Honchar str., Kyiv, Ukraine, 01034, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2016.60832

Keywords:

state budget, classification, revenues, expenses, treasury services

Abstract

The article examines the classifications of revenues and expenses during the treasury services of the state budget in the conditions of introduction of national accounting standards harmonized with international and chart of accounts. The features of grouping revenues and expenses for the budget legislation and national standards of accounting are revealed. Approaches to grouping information in the treasury services are proposed. The ways of improvement of the legal support are determined

Author Biography

Наталія Іванівна Сушко, State academic organization «Academy of financial managment» 46/48 Honchar str., Kyiv, Ukraine, 01034

Candidate of Economic Sciences, docent, PhD student

Department Scientific and Research Financial Institute 

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Published

2016-02-26

Issue

Section

Economics