Система нормативного регулирования бухгалтерского учета и отчетности в государственном секторе России

Финансы и кредит. 2022. Т. 28. № 3(819). С. 557–571.

Черткова А. В.

Subject. This article explores the issues of reforming accounting and reporting in the public sector of Russia, statutory regulation, and systematization of current rules.

Objectives. The article aims to develop an up-to-date system of statutory regulation of accounting and reporting in the public sector of Russia.

Methods. For the study, I used a comparative analysis. 

Results. Based on the analysis of approaches to the systematization of elements of statutory regulation of accounting and reporting in the budgetary sphere, the article proposes an author-developed system of statutory regulation on the basis of the subject of regulation, taking into account the application of international rules. 

Conclusions. The presented system of statutory regulation is developed on the basis of the current provisions. International rules provide a framework for reform in the public sector and teke a separate position. 

Keywords: accounting, legislative regulation, законодательное регулирование, МСФО, reporting, reform, International Public Sector Accounting Standards, IPSAS, federal standards, федеральные стандарты, реформирование учета и отчетности