Farion A. Modernization of accounting in the public sector of Ukraine and the ways of its implementation

The thesis is devoted to analysis of theoretical fundamentals, methodological instruments and organizational approaches to accounting in the public sector of Ukraine under conditions of its modernization, as well as identification of its implementation ways. The dissertation contains the verified reasons to change the established by domestic regulations concept of "accounting in public sector" into "accounting in general governmental sector". The author developed the theoretical basis of accounting in general governmental sector via identification of its objectives, subject, objects, functions and tasks. Application of accrual accounting in the subjects of general government on the basis of an international research experience in the public sector has been substantiated. Developed methodological basis of accounting costs and financial reporting based on what projects formed national regulations (standards) of accounting in the sector of general government "expenditures" and national regulations (standards) of financial reporting in the sector of general government" "Submission of budget information in financial reporting". Formed in determining the Chart of Accounts in the sector of general government and its structure is designed according to the GFSM in 2001 and IPSAS. Improved methodological and software components of the organization of accounting in the sector of general government, and the organization of employees of business accounts of the general government as a whole, and the main managers of budgetary funds in particular.