New federal standards in accounting for budgetary institutions

The budgetary sphere, despite the remaining problems, demonstrates positive dynamics, sustainable development and the ability to adapt to modern conditions. Thus, in the context of dynamic development of legislation and significant complication of monitoring changes in the field of accounting of public finances, it seems appropriate to conduct a detailed analysis of the changes taking place. The study is relevant, since legislative changes in the field of accounting of budgetary institutions, coming into force in 2026, have high practical value. The following methods were used in the study: analysis and synthesis, comparison, logical and systems approaches. The article contains an analysis of changes in the accounting of institutions and, in particular, considers the features of the implementation of new federal accounting standards. In addition, it is assumed that from 2026 the procedure for implementing internal financial control by institutions will be standardized. At the same time, the growing importance of state financial control is due to the fact that its effective application in the management of state financial resources contributes to the implementation of effective economic policy. It is concluded that due to the adopted innovations aimed at optimizing interaction and increasing the transparency of accounting, an increase in the efficiency of public. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as to the scientific community engaged in research in the budgetary sphere.