Historical Milestones within Public Sector Accounting in Modern Russia
Nataliya G. Ivanova, Valeria I. Pilipenko
Nataliya G. Ivanova
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.16How to use a DOI?
- Accounting, public sector, IPSAS
- 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.
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 PB - Atlantis Press SP - 146 EP - 154 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 -