New standards of budget accounting

Автор: Dehand A.B.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 1-1 (29), 2019 года.

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Federal Law 402-ФЗ “On Accounting” introduced the concept governing accounting in the Russian Federation as a “standard”. Many accountants have been waiting for the introduction of federal and industry standards. Since January 1, 2018, four federal standards, approved by the Ministry of Finance, the essence of which the author disclosed in the article, came into effect.

Accounting, budget accounting, standard, conceptual framework, fixed assets, asset impairment, accounting (financial) reporting

Короткий адрес: https://sciup.org/140284351

IDR: 140284351

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