ASSESSMENT OF CHANGES IN ACCOUNTING AND ACCOUNTABILITY OF STATE ESTABLISHMENTS SECTOR OF ECONOMY IN 2018
At present, the process of reforming the accounting for the institutions of the public sector of the economy is actively carried out, which, above all, is expressed in improving the system of normative regulation of accounting and accounting reporting in this sector. Starting from 2018, changes are introduced concerning the detailing of articles of the USPG, the list of forms, addresses of budget reporting, etc. The article provides an overview of these changes and their assessment in terms of the quality of the generated information and its usefulness to meet the interests of users.