Changes in the policies of non-financial assets in municipal institutions

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The paper studies the problems of changes in the organization of account of non-financial assets in state (municipal) institutions as a result of new statutory accounting instrument introduced in 2010-2011. The author highlights the essential features of a number of changes in the normative regulation of fixed assets, intangible assets, inventories and cost of their acquisition (creation). There comes a conclusion about the trends of the current change.

State (municipal) institutions, non-financial asset, real estate, personal property, fixed assets, intangible assets, inventories, investments in nonfinancial assets, property of treasury

Короткий адрес: https://sciup.org/14970854

IDR: 14970854

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