Recognition and assessment of non-financial assets of institutions
Автор: Tihonova V.V., Karashenko V.V., Miroslavskya M.D.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 3 (31), 2019 года.
Бесплатный доступ
This article covers the recognition and valuation of non-financial assets of institutions. Types of value are analyzed in the context of the two systems of standards of FSBU and PBU. The conclusion is drawn on the convergence of approaches to the assessment of non-financial assets in organizations of the public sector and the commercial sector.
Non-financial assets, valuation, inventories, intangible assets, impairment of assets, public sector, commercial sector
Короткий адрес: https://sciup.org/140286073
IDR: 140286073
Статья научная
