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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Format: | Article |
Language: | Russian |
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Russian Academy of Entrepreneurship
2020-01-01
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Series: | Путеводитель предпринимателя |
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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. |
first_indexed | 2024-04-10T03:51:57Z |
format | Article |
id | doaj.art-d86f7f04f2a84b6f91a73418052bc0d7 |
institution | Directory Open Access Journal |
issn | 2073-9885 2687-136X |
language | Russian |
last_indexed | 2024-04-10T03:51:57Z |
publishDate | 2020-01-01 |
publisher | Russian Academy of Entrepreneurship |
record_format | Article |
series | Путеводитель предпринимателя |
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 |