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Legal Basis of the Government Accounting of Assets and Liabilities in Russian Federation

Student: Olga Gavrelyuk

Supervisor: Dmitry Komyagin

Faculty: Faculty of Law

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2020

Theme of master's thesis «Legal Basis of the Government Accounting of Assets and Liabilities in Russian Federation» Student Olga Gavrelyuk, MFP 181, “Financial, tax and customs law”. Scientific adviser Dmitry Lvovich Komyagin, Doctor of Law, Professor. The dissertation is 137 pages long, contains 2 chapters, 2 appendices, 167 sources. The object of the study is the legal relationship arising from the budget accounting. The purpose of the study is the development of the author’s concept of a system of legal regulation of state accounting of assets and liabilities in the Russian Federation. The master's thesis explores the legal foundations of budget, accounting. So, the work analyzes the concept, the development of accounting in the three main periods of the history of Russia. In the imperial period, the concept of state bookkeeping is used, which boils down to accounting for state revenues and expenses. In the Soviet period of history, the concept of state accounting was replaced by the concept of accounting. The concept of budget accounting also applies, but is not established by regulatory legal acts. Its essence was the accounting of budget revenues and expenditures of the USSR. In 2004, the Budget Code of the Russian Federation (hereinafter referred to as the BC RF) was supplemented by Article 240 “Budget Accounting”, which is defined as accounting for state revenues and budget expenditures. However, in the current edition of the BC RF, budget accounting is considered as a system of summarizing information on the status of assets and liabilities of the whole country, which means it is part of the statistical accounting (i.e., aggregate aggregated information). The study noted that in law enforcement, these concepts are identified. In the work, it was concluded that public sector organizations conduct accounting exactly, including accounting for income and expenses of the budgets of the budget system of the Russian Federation. In this regard, it is proposed to clarify article 264.1 of the RF Civil Code and rewrite it according to which “All budget revenues and expenses are subject to accounting, based on a single chart of accounts established by the Ministry of Finance of Russia.” Russia, being a member of the IMF, provides information on government finance statistics to the IMF, therefore, in order to reliably compile government finance statistics, the study proposes to supplement the regulatory legal acts governing official statistical accounting with the concept of “state accounting of assets and liabilities”, which is defined as a system for summarizing and analyzing accounting data of economic entities on financial and non-financial assets, liabilities of the entire state. In the work, the accounting methodology was studied and a comparative analysis of the main regulatory legal acts regarding accounting was carried out, from which the main conclusion is the presence in the acts of a significant number of duplicating legal norms. As a result, the author’s concept was prepared, which proposes: binding (mandatory) norms to be enshrined in the Law on Accounting and attributed to federal accounting standards, implementing the principle of "prevalence of substance over form" to documents of a recommendatory nature; to develop accounting legal frameworks that are common with commercial organizations (single chart of accounts, federal standards) with the presence of the sections “Features for government bodies and organizations”. As a result of the implementation of the proposed concept, according to the author, the state accounting of assets and liabilities of the Russian Federation will be provided in full.

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