id: 34459
Title: Organizational and methodological aspects of accounting of fixed assets of budget institutions
Authors: Koval N.
Keywords: accounting, fixed assets, management decisions in budgetary institutions, formation of a plan of accounts
Date of publication: 2023-11-13 16:59:14
Last changes: 2023-11-13 16:59:14
Year of publication: 2023
Summary: In connection with the maintenance of martial law in Ukraine, the established accounting procedure was violated, and especially in the structure of assets, part of the fixed assets were destroyed or damaged, part remained in the temporarily occupied territory, the rest of the property was destroyed. removed or forcibly alienated from the organization. the aspects of accounting for fixed assets at the enterprise and their legislative and regulatory support in war conditions are relevant.The purpose of this study is to assess the current theoretical provisions, methods, organization and practice of accounting for fixed assets, consider ways of their improvement and practical use for making balanced accounting and management decisions in budget institutions.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/34459.pdf
Publication type: Монографії видані за кордоном
Publication: In: Theoretical and practical aspects of science development : Scientific monograph. Part 1. Riga, Latvia : Baltija Publishing, 2023. P. 85-117. DOI: https://doi.org/10.30525/978-9934-26-355-2-4
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Published by: Адміністратор
File : 34459.pdf Size : 889579 byte Format : Adobe PDF Access : For all
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