Analyzing Conceptual Foundations of International and Russian Standards of Finance Accounting in Public Sector
https://doi.org/10.21686/2413-2829-2023-2-67-72
Abstract
The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations. In researching ISFA concepts of public sector and Russian state sector the author pointed out to certain differences of the conceptual level. If we compare lists of elements and items of finance accounting it is obvious that Russian concepts of state sector include components providing complete accounting of net finance standing of business entity due to inclusion of sources of entity financing. At the same time in the process of research the author found discrepancies and shortcomings dealing with the structure and composition of Russian concepts of state sector. The practical value of the research is connected with working-out of grounded proposals aiming at further development of federal standards of accounting in state sector of the Russian Federation.
About the Author
L. B. Trofimova
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Liudmila B. Trofimova PhD, Assistant Professor of the of the Basic Department of Financial Control, Analysis and Audit of the Main Control
36 Stremyanny Lane, Moscow, 117997
References
1. Bakhaeva A. I., Bobrova A. A., Chilikina A. A., Trofimova L. B. Sravnitelnyy analiz kontseptualnykh osnov finansovoy otchetnosti i obshchego naznacheniya organizatsiy obshchestvennogo sektora [Comparative Analysis of the Conceptual Foundations of Financial Reporting and General Purpose Organizations of the Public Sector]. Prioritety mirovoy nauki: novye podkhody i aktualnye issledovaniya: sbornik nauchnykh trudov po materialam XXXIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii [Priorities of World Science: New Approaches and Current Research. Collection of scientific papers based on materials of 23th International scientific and practical conference]. Anapa, Izd-vo «NITS ESP» v YUFO, 2022, pp. 4–14. (In Russ.).
2. Prodanova N. A., Trofimova L. B. Institutsionalnyy analiz normativno-zakonodatelnoy bazy ucheta i otchetnosti organizatsiy gosudarstvennogo sektora [Institutional Analysis of the Regulatory and Legislative Framework for Accounting and Reporting of Public Sector Organizations]. Bukhgalterskiy uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh [Accounting and Taxation in Budgetary Organizations], 2020, No. 3 (178), pp. 29–38. (In Russ.).
3. Trofimova L. B. Klyuchevye podkhody pri sozdanii elektronnogo obrazovatelnogo resursa «MSFO obshchestvennogo sektora» [Key Approaches to Creating an Electronic Educational Resource IPSAS]. Ekonomika i upravlenie: problemy, resheniya [Economics and Management: Problems, Solutions], 2022, No. 05-2, pp. 64–70. (In Russ.).
4. Akhmetshin E. M., Prodanova N. A., Trofimova L. B., Kamolov S. G., Trapaidze K. Z., Pavlyuk A. V. Institutional Methodology of the Formation of the Public Sector Reporting Concept in Accordance with IPSAS. European Research Studies Journal, 2018, Vol. XXI, Special Issue, No. 3, pp. 154–165.
5. Korshunova L., Trofimova L., Prodanova N., Savina N., Ulianova N., Karpova T., Shilova L. Public Sector Entities’ Reporting and Accounting Information System. Advanced Research in Dynamical and Control Systems, 2019, Vol. 11, Special Issue, No. 8, pp. 416–424.
6. Trofimova L. B., Prodanova N. A., Korshunova L. N., Savina N. V., Ulianova N. V., Karpova T. P., Shilova L. F. Creating the Conceptual Essence of Reporting Public Sector Entities. Eurasian Journal of Analytical Chemistry, 2018, No. 13 (4), pp. 304–311.
Review
For citations:
Trofimova L.B. Analyzing Conceptual Foundations of International and Russian Standards of Finance Accounting in Public Sector. Vestnik of the Plekhanov Russian University of Economics. 2023;20(2):67-72. (In Russ.) https://doi.org/10.21686/2413-2829-2023-2-67-72
Views:
317
Email this article 