Home  Journals  International Accounting  36(282) - 2013 September

Retrospective analysis of fiscal policies in France and Russia

Available online: 26 September 2013

Subject Heading: Foreign experience

JEL Classification: 

In the article the analysis of emergence and accounting development in sector of public administration on the example of France and Russia is carried out. On the basis of historical data stages of development of the budgetary account are defined. The state of the budgetary account in the specified countries at the present stage, and also possibility of introduction of standards of the International Financial Reporting Standards for public sector in practice of domestic public institutions are studied.

Keywords: IPSAS, general government institutions, accounting, state (municipal) institutions

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive