International Standards of Public Sector Reports

  • Svetlana Tabalina HSE University;
DOI: https://doi.org/10.17323/1999-5431-2011-0-3-49-61
Keywords: financial statements, public sector, IPSAS

Abstract

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.

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Published
2011-09-15
How to Cite
TabalinaS. (2011). International Standards of Public Sector Reports. Public Administration Issues, (3), 49-61. https://doi.org/10.17323/1999-5431-2011-0-3-49-61
Issue
No 3 (2011)
Section
THE THEORY AND PRACTICES OF THE PUBLIC ADMINISTRATION

Copyright (c) 2011 National Research University Higher School of Economics

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