ACCOUNTING NORMS FOR THE STATE - Timoshenko, Konstantin
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More than fifteen years have passed since the transition to a market economy began in Russia. In particular, it resulted in a number of different laws and rules intended to facilitate this process. The purpose of this monograph is to describe and analyse these laws and rules as applied to accounting for the Russian State and, in this way, provide an understanding of the phenomenon of Russian governmental accounting. This is done by means of a close examination of the main accounting laws and rules issued. The monograph shows that accounting for the Russian State is largely budget- oriented,…mehr

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Produktbeschreibung
More than fifteen years have passed since the transition to a market economy began in Russia. In particular, it resulted in a number of different laws and rules intended to facilitate this process. The purpose of this monograph is to describe and analyse these laws and rules as applied to accounting for the Russian State and, in this way, provide an understanding of the phenomenon of Russian governmental accounting. This is done by means of a close examination of the main accounting laws and rules issued. The monograph shows that accounting for the Russian State is largely budget- oriented, relies heavily upon rules and regulations by the Federal Ministry of Finance and thus mostly concerns with control and legal compliance with those rules and regulations. Based on this, the investigation addresses the question of whether any changes in the Russian governmental accounting system have occurred since Soviet times. The author assumes that the topic chosen has a great potential and therefore specifies some directions for further research.
Autorenporträt
Konstantin Timoshenko holds a doctoral degree from Bodø Graduate School of Business at Bodø University College, Norway. He is currently employed as an Associate Professor there. His research interests are predominantly within the domain of Russian public sector reforms in general, and changes in public sector accounting in particular.