BUDGET SYSTEM AND ACCOUNTING IN BUDGETARY INSTITUTIONS
Journal: Three Seas Economic Journal
Year: 2020

The purpose of this article is to investigate the budget system, accounting in budgetary institutions and changes that have occurred in budgetary legislation. The content and concepts of the budget system and its accounting are disclosed. Method. Theoretical approaches to determining the mechanisms and discrete components of the state budget system and its transition to the new IBAN international standards system have been developed. The research is based on the use of a systematic approach to t