Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)

Peculiarities of Accounting Non-Operational Assets by Budgetary Organizations

Authors
E.Yu. Dyachenko, T. I. Logvinova
Corresponding Author
E.Yu. Dyachenko
Available Online 18 January 2020.
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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Volume Title
Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
18 January 2020
ISBN
978-94-6252-887-1
ISSN
2352-5428
DOI
10.2991/aebmr.k.200114.055How to use a DOI?
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/).

Cite this article

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  -