Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting of the property of federal state autonomous educational institutions in accordance with Russian and International accounting standards
Available online: 18 March 2014 Subject Heading: On the way to international standards JEL Classification: Pages: 2-15
The article deals with the legal aspects and property accounting of the federal state autonomous educational institutions in accordance with the acting accounting rules, and in accordance with the projects of federal accounting standards in the public sector and International Public Sector Accounting Standards (IPSAS). According to the IPSAS, the authors offer to consider the property of the autonomous educational institutions as their assets. Securing of the property by founders and budgetary subsidies should be considered as non-exchange transactions that lead to especially valuable property liability to the founders. Keywords: federal state autonomous educational institutions, extra blue-chip property, assets, liability, founder, non-exchange transactions References:
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ISSN 2311-9381 (Online)
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