Institute for Financial and Economic Monitoring
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Research of the normative legal documentson regulating accounting process in government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation according to the requirements of the IPSAS

Title Research of the normative legal documentson regulating accounting process in government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation according to the requirements of the IPSAS
Client Ministry of Education and Science of the Russian Federation
Brief description The main goals of the work were the impovement of organisation and of maintenance of accounting records, development of accounting (financial) reporting and illustrating in accounting (financial) report the performance results of government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation in the budgetary process reform; provision of the methodological assistance to government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation in organisation and maintenance of accounting records, development of accounting (financial) reporting in accordance with the International Public Sector Accounting Standards (IPSAS) and according to the requirements of Federal Law No. 402-FZ “On Accounting”, dated 6 December 2011.
Results
  1. Results of the analysis of normative legal documents in the field of maintenance of accounting records, development of accounting reporting, compliance of accounting policy, used by government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation, with the requirements of Federal Law No. 402-FZ “On Accounting”, dated 6 December 2011.
  2. Results of the analysis of main differences between the statements of accounting policy, used by government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation, and the requirements of the International Public Sector Accounting Standards.
  3. Main directions of accounting process improvement in government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation according to the requirements of Federal Law No. 402-FZ “On Accounting”, dated 6 December 2011 and International Public Sector Accounting Standards.


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