State Regulation of Intangible Assets and Their Recognition in Accounting Based on the New Public Sector Standard-Reference-Cited by-同舟云学术

State Regulation of Intangible Assets and Their Recognition in Accounting Based on the New Public Sector Standard

Published:2022 Issue: Volume: Page:587-592
ISSN:2522-8714
Container-title:Advances in Science, Technology & Innovation
language:
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Author:

Vlasova Olga M.^ORCID,Gorelov Borislav B.^ORCID,Korzhueva Ludmila M.^ORCID,Postnikova Lubov V.^ORCID

Publisher

Springer International Publishing

Link

https://link.springer.com/content/pdf/10.1007/978-3-031-04289-8_100

Reference17 articles.

1. Order of the Ministry of Finance of the Russian Federation of March 30, 2015, No. 52n “On the Approval of the form of primary accounting records and accounting registers used by bodies of state power (public authorities), local self-government authorities, state non-budgetary fund management authorities, State (municipal) institutions, and procedural guidelines on using them”, URL: https://www.consultant.ru/document/cons_doc_LAW_177766/. Accessed: October 12, 2021.

2. Akhmetishin, E. M. (2019). Trends and factors of digitalisation of universities. Kazanskiy Economicheskiy Vestnik, 5(43), 85–91.

3. Order of the Ministry of Finance of the Russian Federation of December 16, 2010, No. 174n “On the Approval of a Chart of Accounts of budgetary institutions and the Instruction on its implementation”, URL: http://www.consultant.ru/document/cons_doc_LAW_108766/. Accessed: October 12, 2021.

4. Federal State Statistic Service, Science and Innovation. URL: https://rosstat.gov.ru/folder/14477. Accessed: October 12, 2021.

5. Resolution of the Government of the Russian Federation of March 29, 2019 No. 377 “On the Approval of the State Programme of the Russian Federation “Scientific and Technological Development of the Russian Federation”, URL: http://www.consultant.ru/document/cons_doc_LAW_322380/. Accessed: October 12, 2021.