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