The major public sector accounting reform in Russia began in 2004 envisaging ideas of ‘top‐down’ modernization through adoption of international accounting ideas from GFS/IPSASs. However, there is a decoupling between accounting practices and declared accounting norms. This is explained by ideas of accrual accounting reform fitting very well into the top political context aiming to achieve the international legitimization of Russia as a modern state, but contradicting the Russian public sector accounting tradition. Successful accounting reform, so far very much a ‘top‐down’ push process, requires strong ‘context ambassadors’ to stimulate ‘accounting curiosity’ and the processes of ‘bottom up’ accounting modernization.

Nowadays coronavirus is the hottest break news around the world. This paper aims to study why coronavirus became so meaningful for worldwide life. On one side many countries closed their boarders to prevent coronavirus spreading. On another side some people said that coronavirus is no scared than simple influence. Where is true? The health effects and mortality of coronavirus and influenza were compared. Situation Reports of World Health Organization have been analyzed and signs of Black Swan event considered. Total confirmed cases, total, deaths, and Rate of coronavirus distribution was calculated based on Situation Reports of the World Health Organization. To conclude this paper Coronavirus Pandemic recognized as Black Swan event according to considered figures and facts from recent references.

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