Article 8417
Title of the article |
PROBLEMS IN THE ANALYSIS OF FINANCIAL STABILITY OF THE BUDGET AND AUTONOMOUS INSTITUTIONS |
Authors |
Sviridova Nina Vladimirovna, doctor of economic sciences, professor, head of sub-department of accounting, taxation and audit, |
Index UDK |
336.6 |
Abstract |
Background. In connection with the adoption of federal accounting standards for the public sector, the requirements for the presentation of information in the accounting records of public institutions have changed, and since 2018 it becomes necessary to analyze their financial situation and, accordingly, its separate stage – the analysis of financial stability. In this regard, it is required as a solution to the problems of choice and effective methodology and organization of its conduct on the basis of a balance – the official form of accounting. An analysis of the financial sustainability of a public institution is designed to ensure its objective evaluation. The purpose of the work is to choose the methodology for analyzing the financial stability of budgetary and autonomous institutions on the basis of official accounting (financial) reporting data and the requirements of federal and international financial reporting standards for the public sector. |
Key words |
financial stability, coefficients, federal standards, international financial reporting standards, balance sheet, solvency |
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Дата обновления: 30.01.2019 14:02