Budget accounting reform in the Russian federation: stages, methods and prospects of integration with IFRS
https://doi.org/10.53315/2949-1177-2025-4-3-73-83
Abstract
The article is devoted to a comprehensive analysis of the process of reforming budget accounting in the Russian Federation. The study covers the key stages of the system’s transformation since the mid-2000s and examines it in the context of the overall modernization of public finance management. Central attention is being paid to such fundamental areas of reform as the transition from the cash method to the accrual method, the unification of accounting procedures based on a Single Chart of Accounts, and phased integration with International Financial Reporting Standards for the Public Sector (IFRSS).
The work evaluates the results achieved, including increasing the transparency and reliability of budget reporting, creating a technological basis for its formation and compiling consolidated reports. At the same time, systemic problems and contradictions of the reform are identified and discussed in detail, such as the preservation of “cost-based” thinking, difficulties in adapting the IASB and the weak connection of accounting data with the assessment of the effectiveness of budget expenditures.
In conclusion, conclusions are drawn about the incomplete nature of the reform and promising directions for its further development are identified, among which are deepening the course on IFRSS, developing managerial accounting and strengthening the analytical component based on digitalization.
About the Authors
N. B. Berikova
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
N. C. Pavlova
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
D. K. Bagomaeva
GAU RD Multifunctional Center for the Provision of State and Municipal Services in the Republic of Dagestan
Russian Federation
Russian Federation
Universal specialist of the MFC
Kaspiysk
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Review
For citations:
Berikova N.B., Pavlova N.C., Bagomaeva D.K. Budget accounting reform in the Russian federation: stages, methods and prospects of integration with IFRS. Economic policy and financial resources. 2025;4(3):73-83. (In Russ.) https://doi.org/10.53315/2949-1177-2025-4-3-73-83
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