TY - JOUR

T1 - Application of the International Public Sector Accounting Standards (IPSAS) in Russian Universities Budget Preparation

AU - Dakhil, Mustafa

PY - 2023

Y1 - 2023

N2 - This article discusses the possibilities of applying International Financial Reporting Standards for the public sector in Russian universities to increase accountability when making decisions on budget preparation. The introduction of International Financial Reporting Standards for the Public Sector (IPSAS) is an important step to optimize the preparation of budgets of higher education institutions. The purpose of the study is to disclose the substantive aspects of the implementation of International Financial Reporting Standards for the public sector to ensure accountability and transparency of the budgetary financial statements of universities. In the course of the research, such methods as induction, deduction, analysis and synthesis were used. The result of the study is expressed in the justification of the importance of preparing budgets for higher educational institutions of the Russian Federation in accordance with International Financial Reporting Standards for the Public sector.

AB - This article discusses the possibilities of applying International Financial Reporting Standards for the public sector in Russian universities to increase accountability when making decisions on budget preparation. The introduction of International Financial Reporting Standards for the Public Sector (IPSAS) is an important step to optimize the preparation of budgets of higher education institutions. The purpose of the study is to disclose the substantive aspects of the implementation of International Financial Reporting Standards for the public sector to ensure accountability and transparency of the budgetary financial statements of universities. In the course of the research, such methods as induction, deduction, analysis and synthesis were used. The result of the study is expressed in the justification of the importance of preparing budgets for higher educational institutions of the Russian Federation in accordance with International Financial Reporting Standards for the Public sector.

UR - https://www.elibrary.ru/item.asp?id=54113259

U2 - 10.12737/2587-9111-2023-11-3-29-34

DO - 10.12737/2587-9111-2023-11-3-29-34

M3 - Article

VL - 11

SP - 29

EP - 34

JO - Научные исследования и разработки. Экономика

JF - Научные исследования и разработки. Экономика

SN - 2587-9111

IS - 3

ER -