CURRENT TRENDS IN RESEARCH ON THE PROBLEMS OF ACCOUNTING, ANALYSIS AND AUDIT OF FIXED ASSETS OF THE PUBLIC SECTOR OF THE ECONOMICS IN THE PUBLICATIONS OF LOCAL SCIENTISTS

Abstract

The article examines the level of development of the topic and highlights current trends in research on accounting, analysis and audit of fixed assets in the public sector based on 26 publications of Ukrainian scientists published in professional journals over the past decade. The urgency of the problem is related primarily to changes in the methodology of accounting for fixed assets in connection with the adoption of National regulations (standards) of accounting in the public sector, adapted to international standards and their maximum approximation to the NR(S)A of commercial sector. It is proposed to distinguish the following stages in the recent history of research on budget accounting, analysis and audit of fixed assets: stage 1 (until 2014) – preparatory, related to the study of the impact developed at that time standards on the current state of the accounting system in the public sector; stage 2 (2015-2016) – transformational, during which scientists set themselves the goal of solving the problems of transition of budgetary institutions to new accounting standards; stage 3 (2017 – present) – modern, associated with the reorientation of the interests of scientists to address methodological issues related to the reflection in the accounting of fixed assets. Peak levels of publishing activity were observed after the introduction of basic regulations on the accounting of fixed assets in 2015 and 2017. A high degree of research into the problem of accounting for fixed assets in the public sector of the economy has been demonstrated, but with a significant tendency of modern scientists to use it as an information base for their own articles of legislation and educational literature. The problem of relatively low level of citation in the works of domestic researchers of scientific publications on the subject of fixed assets accounting is pointed out. Insufficient work has been established to reflect information on the availability and movement of fixed assets in the reporting of public sector entities, especially statistics, as well as the formation of indicators of primary documentation.