Problems of harmonization in legislation and changes in the methodological approaches to accounting in budgetary institutions

Authors

  • O. Bondarenko
  • H. Slipenchuk

DOI:

https://doi.org/10.32347/2707-501x.2015.34.95-102

Keywords:

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.

References

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НП(С)БОДС 122 "Нематеріальні активи" від 12.10.2010 № 1202.

Методичні рекомендації щодо облікової політики суб’єкта державного сектору, затверджених наказом Міністерства фінансів України від 23.01.2015 р. № 11.

Порядок "Про затвердження Порядку списання об'єктів державної власності" від 08.11.2007 р. № 1314.

І. Я. Максименко "Особливості обліку необоротних активів бюджетних установ", http://www.economy.nayka.com.ua.

К. С. Туряниця "Бухгалтерський облік в бюджетних установах в умовах глобалізації економіки України", http://naukajournal.org.

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How to Cite

Bondarenko, O., & Slipenchuk, H. (2015). Problems of harmonization in legislation and changes in the methodological approaches to accounting in budgetary institutions. Ways to Improve Construction Efficiency, (34), 95–102. https://doi.org/10.32347/2707-501x.2015.34.95-102

Issue

No. 34 (2015): Ways to Improve Construction Efficiency

Section

Papers

License

Copyright (c) 2020 O. Bondarenko, H. Slipenchuk

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