TY - JOUR TI - International Standards of Public Sector Reports T2 - Public Administration Issues IS - Public Administration Issues KW - financial statements KW - public sector KW - IPSAS AB - The article describes International Public Sector Accounting Standards and prospects of their use in the Russian Federation. It emphasizes the need of information about diff erent parties related to public sector entities activities, the set of their fi nancial statements and major diff erences between IPSAS and IFRS/IAS. AU - Svetlana Tabalina UR - https://vgmu.hse.ru/en/2011--3/37520691.html PY - 2011 SP - 49-61 VL -