PROBLEMS OF QUALIFICATION OF NON-FINANCIAL ASSETS IN PUBLIC SECTOR ORGANIZATIONS
Authors:
Type:
Monographie
ISBN:
978-5-16-018575-0
Status:
In work
Language:
Russian
Quantity of pages:
228
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The monograph presents the results of a study on the application of federal accounting standards for public finance accounting for non-financial assets. In conditions of inconsistency and discrepancies in the requirements of regulatory legal acts, the presented recommendations will facilitate the work of accountants of public sector organizations and help to correctly apply the federal accounting standards for public finance "Fixed assets", "Intangible Assets", "Unproduced assets", "Biological assets", "Reserves" in terms of reflecting transactions on accounting accounts and when development of the provisions of the accounting policy of the organization. It is intended for scientists, practitioners, undergraduate, graduate and postgraduate students interested in the problems of qualification of non-financial assets in public sector organizations.
The monograph presents the results of a study on the application of federal accounting standards for public finance accounting for non-financial assets. In conditions of inconsistency and discrepancies in the requirements of regulatory legal acts, the presented recommendations will facilitate the work of accountants of public sector organizations and help to correctly apply the federal accounting standards for public finance "Fixed assets", "Intangible Assets", "Unproduced assets", "Biological assets", "Reserves" in terms of reflecting transactions on accounting accounts and when development of the provisions of the accounting policy of the organization. It is intended for scientists, practitioners, undergraduate, graduate and postgraduate students interested in the problems of qualification of non-financial assets in public sector organizations.
