Haloal F. Accounting and auditing the expenses of training military personnel in Libya.

The dissertation is a comprehensive study of theoretical and organizational and methodological basis for accounting for military personnel training in Libya. The scientific novelty of the results is the development of proposals for improving accounting and auditing the costs of training military personnel in Libyan military schools. Costs are suggested to be interpreted as the size of resources used in the course of economic activity (performance of functions, provision of services, production) by a budget institution. It has been proposed to classify the costs of training military personnel according to economic content and from the standpoint of accounting. Based on a study of international and Ukrainian experience in accounting for the costs of training military personnel, the rationale for the use of IPSAS, the development of Libyan accounting standards, and the use of the accrual method in cost accounting are justified.