Comparative analysis the regulations of the russian budget accounting and international standards of the financial reporting of the public sector

In this article, a comparative analysis will be conducted between specific instructions of the Russian budgetary accounting and key international standards of financial reporting of the public sector. Separate paragraphs of key standards will be considered that conflict with the provisions of the Russian budgetary accounting. They will be compared paragraphs translation standards with the provisions and articles of the budget accounting regulations. In cases where there are no contradictions, additions and explanatory comments will be given.