出版社：Odessa National Polytechnic University Institute of Business, Economics and Information Technologies
摘要：The paper considers the nature of budgetary spending agencies in accordance with the Budget Code of Ukraine, the peculiarities of accounting in the accounting reform in the public sector in a phased transition to international standards. Keywords: costs, expenditures, public sector, public institutions spending public funds, appropriations, cash basis, accrual basis of accounting
