Solodova S.V. CHANGES IN THE POLICIES OF NON-FINANCIAL ASSETS IN MUNICIPAL INSTITUTIONS
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. )
Annotation: 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.
Key words: state (municipal) institutions, non-financial asset, real estate, personal property, fixed assets, intangible assets, inventories, investments in nonfinancial assets, property of treasury.
CHANGES IN THE POLICIES OF NON-FINANCIAL ASSETS IN MUNICIPAL INSTITUTIONS by Solodova S.V. is licensed under a Creative Commons Attribution 4.0 International License.
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