Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Historical Milestones within Public Sector Accounting in Modern Russia

Authors
Nataliya G. Ivanova, Valeria I. Pilipenko
Corresponding Author
Nataliya G. Ivanova
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.16How to use a DOI?
Keywords
Accounting, public sector, IPSAS
Abstract
The article briefly describes historical milestones within the process of public sector Accounting Reformation in Russia, which has proceeded since the period of reconstruction of 1990-ies. The authors provide reasons and purposes, stages, basic tools and remaining challenges of the accounting reformation, as well as specific features of financing and accounting in public sector. The present stage of the accounting reform is connected with formation of national federal accounting standards based on IPSAS. On the one hand, this new stage will facilitate domestic accounting pushing it to a new higher level and provide fair presentation of financial reporting in public sector. On the other hand, it puts new challenges for public sector accountants with reference to new professional knowledge and skills.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.16How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Nataliya G. Ivanova
AU  - Valeria I. Pilipenko
PY  - 2016/12
DA  - 2016/12
TI  - Historical Milestones within Public Sector Accounting in Modern Russia
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.16
DO  - https://doi.org/10.2991/icaat-16.2016.16
ID  - Ivanova2016/12
ER  -