Historical Milestones within Public Sector Accounting in Modern Russia

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 146
EP  - 154
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.16
DO  - 10.2991/icaat-16.2016.16
ID  - Ivanova2016/12
ER  -