Особенности применения федерального стандарта бухгалтерского учета государственных финансов «Аренда»

С. 144–152.

Городилов М. А., Черткова А. В.

The reform of accounting and reporting in the Russian public sector
is taking place through the introduction of federal public finance accounting
standards. Based on the provisions of the International Public Sector
Accounting Standards, federal standards have made significant changes
in accounting and reporting in accordance with international standards. At
the same time, the practice of using the implemented standards indicated the
difficulties of their application. In this regard, the article analyzes the implemented
federal standard «Rent», and also suggests possible changes for
its improvement.

Keywords: public sector, государственный сектор, professional judgment, профессиональное суждение, финансовая аренда, Международные стандарты финансовой отчетности общественного сектора, international financial reporting standards for public sector, finance lease, operating lease, операционная аренда

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Развитие учетно-аналитической и контрольной системы в условиях глобализации экономических процессов: сборник научных статей

Вып. 12. , Пермь: Пермский государственный национальный исследовательский университет, 2021.