Accounting for Similar-type Fixed Assets in State  Funded Educational Institutions

The article is devoted to the study of the mechanism of budget accounting to combine the fixed assets of the same type into one inventory item. It provides the analysis of advantages and disadvantages of this mechanism. The methodological base of the study includes the theory of accounting for fixed...

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Bibliographic Details
Main Author: M. V. Bespalov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2020-03-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/296