Peculiarities of Accounting Non-Operational Assets by Budgetary Organizations

DOI

10.2991/aebmr.k.200114.055How to use a DOI?

Keywords

non-operational assets, federal standard, budgetary organizations, international financial reporting standards (IFRS) for the public sector, non-financial assets

Abstract

This article reflects the results of investigating the development of business accounting of non-operational assets in the organizations of the economy government sector. We determined accounting items related to this category of assets; made analysis of regulations as well as periodicals that highlight the problems of non-operational assets accounting. Taking into consideration changes in legislation, methodical elements of the inside local act of budgetary organization were elaborated. The structure of the account 0 103 00 000 “Non-produced assets” was improved, working schemes of account entries for using them in account activity of budget institutions were composed. In an effort to reveal additional information about non-operational assets in accounting (financial) reports, we designed a special form of Accounting balance sheet for means, received in quality of compensation for their price reduction, loss or disposal.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - E.Yu. Dyachenko
AU  - T. I. Logvinova
PY  - 2020
DA  - 2020/01/18
TI  - Peculiarities of Accounting Non-Operational Assets by Budgetary Organizations
BT  - Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
PB  - Atlantis Press
SP  - 234
EP  - 237
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200114.055
DO  - 10.2991/aebmr.k.200114.055
ID  - Dyachenko2020
ER  -