Abstract:
The features of business operations with fixed assets according to international standards and national standards in budgetary institutions. The article presents a comparative description of the concept of “fixed assets” of his classification, recognition, measurement and recording and reporting highlights legislative and legal regulation of accounting of fixed assets in budgetary institutions.
Description:
Cherkashyna, Tetiana Methodological support of national statute (standard) accounting in the public sector of Ukraine 121 “fixed assets” / Tetiana Cherkashyna, Yevhen Slutskyi // Проблеми і перспективи економіки та управління. – 2015. – № 4 (4). – C. 402-405.
