Affiliation:
1. Kazan State Agrarian University (Kazan SAU)
Abstract
Subject. This article examines the composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions.
Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions.
Methods. For the study, we used the methods of comparison, systematization, and data generalization.
Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classification of non-financial assets based on the methodological approaches of the System of National Accounts, and summarizes information on the composition of non-financial assets in accordance with the requirements for the formation of the balance sheet and the Unified Chart of Accounts for public sector organizations.
Conclusions and Relevance. The study of the composition and qualification characteristics of non-financial assets in State-funded (municipal) and autonomous institutions contributes to the development of the public sector of the economy through effective management of the property and resources of institutions. The results of the study can be applied both in theory and practice in the field of development of non-financial assets in State-funded (municipal) and autonomous institutions.
Publisher
Publishing House Finance and Credit
Reference16 articles.
1. Kozmenkova S.V., Maslova T.S. [Non-produced assets: The particularities of recognition and measurement at public sector organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 9, pp. 981–995. (In Russ.) URL: Link
2. Klychova G.S., Salakhutdinova E.R. [Theoretical approaches to the development of corporate social responsibility of business]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 1, pp. 45–57. (In Russ.) URL: Link
3. Kulikova L.I., Yakhin I.I. [The evolution of accounting and reporting in the public sector of economy]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 9, pp. 1067–1084. (In Russ.) URL: Link
4. Ermakova A.V. [Impact of non-financial factors on the company's financial assets]. Auditorskie vedomosti = Audit Journal, 2022, no. 4, pp. 64–67. (In Russ.)
5. Krishtaleva T.I. [Basic principles of recognition of property as non-financial assets and their reclassification in public sector organizations]. Bukhgalterskii uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh = Accounting and Tax Assessment in Budget Organizations, 2023, no. 3, pp. 17–26. URL: Link# (In Russ.)
Cited by
2 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献