Hi
gidjit!
Your spoon was made in Moscow, 1848 or 1849. The maker is S.Stroganov (С.Строганов), assay maker is Andrey Koval'sky (Ðндрей КовальÑкий).
You can see the information about Russian silversmiths in catalog of Postnikova-Loseva
(admin edit - see Posting Requirements )
Best regards.