CERTAIN ACCOUNTING POLICIES OF THE NATIONAL RESEARCH UNIVERSITY IN ACCORDANCE WITH IFRS OS
The paper illustrates the features of certain accounting policies of national research university in accordance with accounting and reporting standards for public sector organizations, formed on the basis of International Financial Reporting Standards of the public sector (IFRS OS).
Keywords: public sector organization, IFRS operating system, accounting policy, budgetary accounting,
principles, national research university.
Olga V. Mussina, Candidate of Economics, Associate Professor of Samara State Aerospace University (National Research University).