Adoption of IFRS in the public sector in Russia
Автор: Komarova E.O.
Журнал: Juvenis scientia @jscientia
Рубрика: Экономика и управление
Статья в выпуске: 1, 2015 года.
International Financial Reporting Standards of public sector increase quality of financial statements of the organizations of a public sector that leads to more reasonable decisions in the sphere of distribution of public resources, increasing transparency and the accountability of public authorities. In article the sense of application of IFRS public sector is characterized, the assessment of methods of the budgetary account, a conclusion about advantages and difficulties of introduction of International Financial Reporting Standards public sector is given.
International financial reporting standards, public sector, standards, accounting, reports, accounting reports of state-financed organizations
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