Problems of harmonization in legislation and changes in the methodological approaches to accounting in budgetary institutions
DOI:
https://doi.org/10.32347/2707-501x.2015.34.95-102Keywords:
fixed assets, intangible assets, national provisions (standards) of accounting in the public sector.Abstract
The paper studied the inconsistencies in legislation and changes in methodological approaches to accounting of fixed assets and intangible assets in budgetary institutions.
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