Solodova S.V. CHANGES IN THE POLICIES OF NON-FINANCIAL ASSETS IN MUNICIPAL INSTITUTIONS

Solodova S.V.

Candidate of economic sciences, Associate Professor, Department of Accounting, Analysis and Audit, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


AnnotationThe 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.

Key words: state (municipal) institutions, non-financial asset, real estate, personal property, fixed assets, intangible assets, inventories, investments in nonfinancial assets, property of treasury.

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