International Standards of Public Sector Reports

Svetlana Tabalina ()

Public administration issues, 2011, issue 3, 49-61

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.

Keywords: financial statements; public sector; IPSAS (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:nos:vgmu00:2011:i:3:p:49-61

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