КФУ. Карточка публикации. Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS

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INSTITUTIONAL METHODOLOGY OF THE FORMATION OF THE PUBLIC SECTOR REPORTING CONCEPT IN ACCORDANCE WITH IPSAS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2018

Язык

английский

Авторы, сотрудники КФУ

Ахметшин Эльвир Мунирович, автор

Библиографическое описание на языке оригинала

Akhmetshin, E. M., Prodanova, N. A., Trofimova, L. B., Kamolov, S. G., Trapaidze, K. Z., & Pavlyuk, A. V. (2018). Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS. European Research Studies Journal, 21(Special Issue 3), 154-165. doi:10.35808/ersj/1369

Аннотация

The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.

Ключевые слова

Commercial organizations, Current assets, Financial assets, Financial result, Institutional methodology, Non-current assets, Non-financial assets, Non-profit organizations, Public sector financial reporting entities

Название журнала

European Research Studies Journal

URL

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080023071&doi=10.35808%2fersj%2f1369&partnerID=40&md5=18404f840ac7ba475181ecabfcd8778f

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https://repository.kpfu.ru/?p_id=235062

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ахметшин Эльвир Мунирович	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	Akhmetshin, E. M., Prodanova, N. A., Trofimova, L. B., Kamolov, S. G., Trapaidze, K. Z., & Pavlyuk, A. V. (2018). Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS. European Research Studies Journal, 21(Special Issue 3), 154-165. doi:10.35808/ersj/1369	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=235062	ru_RU
dc.description.abstract	European Research Studies Journal	ru_RU
dc.description.abstract	The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Commercial organizations	ru_RU
dc.subject	Current assets	ru_RU
dc.subject	Financial assets	ru_RU
dc.subject	Financial result	ru_RU
dc.subject	Institutional methodology	ru_RU
dc.subject	Non-current assets	ru_RU
dc.subject	Non-financial assets	ru_RU
dc.subject	Non-profit organizations	ru_RU
dc.subject	Public sector financial reporting entities	ru_RU
dc.title	Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU