IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS AT TOMSK POLYTECHNIC UNIVERSITY
Abstract
The article discusses questions about practices of international public sector accounting standards implementation at Tomsk polytechnic university.
About the Authors
Petr S. Chubik
National Research Tomsk Polytechnic University
Russian Federation
Russian Federation
Natalia Yu. Blinova
National Research Tomsk Polytechnic University
Russian Federation
Russian Federation
Eleonora L. Moiseenko
National Research Tomsk Polytechnic University
Russian Federation
Russian Federation
References
1. Mezhdunarodnye standarty finansovoi otchetnosti obshchestvennogo sektora: Izdanie 2010 goda. Ofitsial’nyi perevod [International Public Sector Accounting Standards: Collected texts. Year of Publishing – 2010. Official Translation – 2012]. ISBN 978-5-9551-0573-4. (In Russ.)
2. Blinova N.Yu. (2013). [IPSAS: Principal Differences from Russian Standards of Financial Accounting of Public Sector Organizations]. Sovetnik bukhgaltera gosudarstvennogo i munitsipal’nogo uchrezhdeniya [Advisor for Accountant of Public and Municipal Institutions]. No. 11, pp. 58-62. (In Russ.)
3. Dulson A.A. (2006) Upravlenie proektami [Project Management: Study Book]. Tomsk: Tomsk Polytechnic University Publ. (In Russ.)
4. [Main Stages of Financial Statements Transformation. GAAP and USA Agency on International Development]. GAAP.RU [Theory and practice of budgetary accounting]. Available at: http://www.gaap.ru/articles/osnovnye_etapy_transformatsii_finansovoy_otchetnosti (accessed 08.04.2015) (In Russ.)
5. [Consolidated Financial Statements in Compliance with International Public Sector Accounting Standards as at December 31, 2013]. Tomskii politekhnicheskii universitet [Tomsk Polytechnic University]. Available at: http://tpu.ru/f/1914/msfo_2013.pdf (accessed 20.04.2015)
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