Changes in the policies of non-financial assets in municipal institutions
Автор: Solodova S.V.
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет
Статья в выпуске: 1 (20), 2012 года.
Бесплатный доступ
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