ROLE AND SIGNIFICANCE OF ACCOUNTING STANDARDS IN THE PUBLIC SECTOR IN RUSSIA

Mazhazhikhov A A; Menshakova Yu V

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ROLE AND SIGNIFICANCE OF ACCOUNTING STANDARDS IN THE PUBLIC SECTOR IN RUSSIA

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ROLE AND SIGNIFICANCE OF ACCOUNTING STANDARDS IN THE PUBLIC SECTOR IN RUSSIA

Journal: SCIENTIFIC AND ANALYTICAL JOURNAL «VESTNIK SAINT-PETERSBURG UNIVERSITY OF STATE FIRE SERVICE OF EMERCOM OF RUSSIA» Volume 2016 № 1 , 2016

Rubrics: ECONOMICS, MANAGEMENT SYSTEMS

Mazhazhikhov A A ¹

Menshakova Yu V ²

Author and publication information

Authors:

1. Saint-Petersburg university of State fire service of EMERCOM of Russia

2. Arctic rescue teaching and research center «Vytegra»

Type:

Article

Pages:

from 93 to 96

Status:

Published

Received:

12.03.2016

Accepted:

20.03.2016

Published:

25.03.2016

Language:

Russian

Keywords:

accounting, public sector, international standards

Abstract and keywords

Abstract (English):
The influence of the international financial reporting standards on the efficiency of public administration was analyzed in the article. The authors displayed the role and significance of accounting standards in the public sector in Russia.

Keywords:
accounting, public sector, international standards

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References

1. Mazhazhihov A.A., Gayday P.I., Kostarnova E.V. Buhgalterskoe delo: ucheb. posobie. SPb.: S.-Peterb. un-t GPS MChS Rossii, 2014.

2. Tokarev I.N. Razvitie byudzhetnogo ucheta v Rossiyskoy Federacii // Audit i finansovyy analiz. URL: http://www.auditfin.com/fin/2007/6/Tokarev/Tokarev%20.pdfp (data obrascheniya: 22.10.2015).

3. O buhgalterskom uchete: Feder. zakon ot 6 dek. 2011 g. № 402-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».

4. Koncepciya reformirovaniya byudzhetnogo processa v Rossiyskoy Federacii v 2004-2006 gg., odobrena Postanovleniem Pravitel'stva Ros. Federacii ot 22 maya 2004 g. № 249. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».

5. O vvedenii v deystvie Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti na territorii Rossiyskoy Federacii: Prikaz Minfina Ros. Federacii ot 25 noyab. 2011 g. № 160n. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».

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