Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic

The article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the pr...

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Main Author: V. N. Chernish
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/93
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author V. N. Chernish
author_facet V. N. Chernish
author_sort V. N. Chernish
collection DOAJ
description The article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the practical relevance of depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic.
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spelling doaj.art-d86f7f04f2a84b6f91a73418052bc0d72023-03-13T07:17:27ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-0103529930492Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian RepublicV. N. Chernish0Приднестровский государственный университет им. Т.Г. ШевченкоThe article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the practical relevance of depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic.https://www.pp-mag.ru/jour/article/view/93основные средстваизносамортизациябюджетные учреждениясбуинструкция по бухгалтерскому учету в бюджетных учрежденияхпмр
spellingShingle V. N. Chernish
Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
Путеводитель предпринимателя
основные средства
износ
амортизация
бюджетные учреждения
сбу
инструкция по бухгалтерскому учету в бюджетных учреждениях
пмр
title Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
title_full Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
title_fullStr Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
title_full_unstemmed Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
title_short Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
title_sort problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the pridnestrovian moldavian republic
topic основные средства
износ
амортизация
бюджетные учреждения
сбу
инструкция по бухгалтерскому учету в бюджетных учреждениях
пмр
url https://www.pp-mag.ru/jour/article/view/93
work_keys_str_mv AT vnchernish problemsofdepreciationandaccountingdepreciationoffixedassetsinbudgetaryinstitutionsofthepridnestrovianmoldavianrepublic