As a result of the studying discipline, the student should know the order of the organization and accounting of main objects and order of preparation financial statements according to IAS of the state sector.
Prepared student should be able to use the acquired knowledge in the practice of fixed assets, stocks, investment real estate, leases, financial instruments, employee benefits, income, expenses and financial results, preparation and presentation financial statements of the organizations and state sector institutions.

-prerequisite:
- Reporting of Public Sector Entities
- Analysis of Activity of Public Sector

Basis of the accounting in the context of International Public Sector Accounting Standards. Accounting policies of the public Sector subjects. Property, plant and equipment (IPSAS 17). Investment property (IPSAS 16). Leases (IPSAS 13). Inventories (IPSAS 12). Impairment of non-cash-generating assets (IPSAS 21). Impairment of cash-generating assets (IPSAS 26). Employee benefits (IPSAS 25). Financial instruments: disclosure and presentation (IPSAS 15). Provisions, contingent liabilities, contingent assets (IPSAS 19). Revenue from non-exchange transactions (taxes and transfers) (IPSAS 23). Revenue from exchange Transactions (IPSAS 9). Borrowing Costs (IPSAS 5). Financial Reporting according to International Public Sector Accounting Standards (IPSAS).

1. Bukhhalterskyi oblik i kontrol derzhavnoho sektoru v umovakh modernizatsii upravlinnia derzhavnymy finansamy : tom 1 / za redaktsiieiu L.H. Lovinskoi. - Kyiv : DNNU "Akademiia finansovoho upravlinnia", 2013. – 433 s.
2. Lovinska L.H., Svirko S.V., Yefymenko T.I., Kantsurov O.O. Finansovyi oblik u derzhavnomu sektori: mizhnarodnyi pidkhid. Ch.1. – K.: Ahrarna nauka, 2009. – 480 s.
3. Zorii N.M., Danyliuk I.V. Analiz suchasnoho stanu normatyvno-pravovoho pidgruntia modernizatsii bukhhalterskoho obliku v derzhavnomu sektori ekonomiky / N.M. Zorii, I.V. Danyliuk // Finansovyi prostir. - 2015. - № 1. - S. 151-157.
4. Mizhnarodni standarty bukhhalterskoho obliku dlia derzhavnoho sektoru 1-26 [Elektronnyi resurs]. – Rezhym dostupu: http://buhgalter911.com/normativnaya-baza/instr-plan-rah/standart-buhgalterskogo-gos/meghdunarodnye-standarty-buhgalterskogo-1021812.html.

Current control (100%): oral questioning, work in the practice Control work, scoring test control