About innovations in the field of accounting policy of the budgetary organization

The article is devoted to key innovations in the sphere of accounting policy of a budget organization. The author analyzes the fundamental reforms of the budget system, updated in 2019. Particular attention is focused on the new accounting policies established in Order No. 274n of the Ministry of Finance of Russia dated December 30, 2017 «On Approving the Federal Accounting Standard for Public Sector Organizations» Accounting Policies, Estimated Values and Errors and the updated Federal Law No. 402-ФЗ «About Accounting» as amended on July 26, 2019.