Chereshnevyy O. Noncurrent tangible assets accounting in budget organizations.

The dissertation is devoted to the theoretical and methodological substantiation of ways to improve the accounting of non - current tangible assets in budgetary institutions. The paper summarizes the theoretical foundations of the research issue, critically assesses the current state of accounting and reporting of non-current tangible assets in budgetary institutions and makes suggestions for its improvement. The first section of the dissertation research analyzes the theoretical foundations of accounting for non-current tangible assets in budgetary institutions through the prism of studying the economic and legal status of budgetary institutions and the peculiarities of their functioning. According to the results of research, the budget institution is different from other government agencies. In particular, the purpose of the budgetary institution, in contrast to other organizational and legal forms, is to meet the needs of society, rather than making a profit, which determines the information orientation of its accounting system. Detailed study of the order of registration of budgetary institutions, functions of budgetary institutions, powers of the head in the organization of accounting and the role of the chief accountant in this process allowed to substantiate the provisions on the need to allocate a budgetary institution in a separate organizational and legal form. statistical information on the activities of the budgetary institution as a separate statistical unit.The main provisions of the dissertation are set out in 12 scientific papers, including: 9 scientific papers, which published the main scientific results of the dissertation; 3 scientific works that certify the approbation of the dissertation materials.