NEW REQUIREMENTS FOR ACCOUNTING REPORTS OF BUDGETARY ORGANIZATIONS
In the article topical issues related to the procedure of accounting reports in budgetary organization are considered. The features and elements of the reporting forms are explained. The latest changes in requirements for compilation and reporting of budgetary institutions are given. Special attention is paid to perspective trends in development of budget accounting and reporting system.
Keywords: accounting reports, budgetary institution, subsidies, IFRS of public sector, reform of budget accounting, explanatory note.