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International Public Sector Accounting Standards Implementation in the Russian Federation

Author

Listed:
  • Margarita Legenkova

    (National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), 115409.)

Abstract

The purpose of this study is to ascertain the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government administration in Russia. The article provides the rationale for developing Federal accounting standards for public the sector. The proposals formulated in the study may be useful in developing and perfecting the Federal accounting standards, in practical work of accounting organizations and educational process of higher educational institutions. The article provides a substantiation of the conclusions that the adoption of the program for Federal accounting standards development and subsequent formulation of the standards will facilitate the transition of domestic accounting to a totally new level

Suggested Citation

  • Margarita Legenkova, 2016. "International Public Sector Accounting Standards Implementation in the Russian Federation," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1304-1309.
    • Handle: RePEc:eco:journ1:2016-04-02
    as

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    References listed on IDEAS

    as
    1. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Federal; Accounting Standard; Public Sector;
    All these keywords.

    JEL classification:

    • N10 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - General, International, or Comparative
    • P41 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform
    • Z23 - Other Special Topics - - Sports Economics - - - Finance

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