Home  Journals  International Accounting  34(232) - 2012 September

About application of IFRS in public sector of Russian economy

Available online: 27 September 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The possibilities and limitations of application of International Financial Reporting Standards by public sector entities of the Russian economy are considered in the article. On the basis of the classification of public sector the recommendations on the use of IFRS by individual groups of enterprises are given. The ways of further development of IFRS are proposed.

Keywords: public sector, IFRS, government enterprises, non-profit organizations, public goods

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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