Subject The article discusses the accounting reform of the City of Moscow in the 1880s. The reform was aimed at introducing the double-entry and patrimonial accounting methods used by private companies. The reform led to the formation of the first balance-sheet of the public (municipal) entity in Russia. Objectives The study aims to describe causes, contents and results of commercial accounting implementation in the Moscow City government. The historical example of hundred and fifty years old is considered as a good platform for discussing the key issues of asset recognition on the public (State) sector's balance-sheet. Methods The methodology of the study rests on the historical analysis of the Moscow City accountancy at the end of the nineteenth century. Results The study identified approaches to the recognition and measurement of assets in first balance-sheets of the City of Moscow, formed in the 1880s. It also provides a comparative analysis of European cities' balance-sheets based on statistical publications, and explains the debate on municipal asset recognition and valuation in statistical circles of the time. Conclusions and Relevance The Moscow City accountancy during the period under investigation represents a unique example of an intelligent and creative approach to the adoption of commercial accounting methods in the public sector. This experience can be useful for the modern reform of the public sector accounting and financial reporting.
Keywords: history of accounting, public sector accounting, assets accounting, balance-sheet, city self-government
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