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...

Full description

Saved in:
Bibliographic Details
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
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849697027629252608
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.
format Article
id doaj-art-d86f7f04f2a84b6f91a73418052bc0d7
institution DOAJ
issn 2073-9885
2687-136X
language Russian
publishDate 2020-01-01
publisher Russian Academy of Entrepreneurship
record_format Article
series Путеводитель предпринимателя
spelling doaj-art-d86f7f04f2a84b6f91a73418052bc0d72025-08-20T03:19:17ZrusRussian 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. Chernish0Pridnestrovian state UniversityThe 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/93fixed assetsdepreciationamortizationbudgetary institutionssbuinstruction on accounting in budget institutionspmr
spellingShingle V. N. Chernish
Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic
Путеводитель предпринимателя
fixed assets
depreciation
amortization
budgetary institutions
sbu
instruction on accounting in budget institutions
pmr
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 fixed assets
depreciation
amortization
budgetary institutions
sbu
instruction on accounting in budget institutions
pmr
url https://www.pp-mag.ru/jour/article/view/93
work_keys_str_mv AT vnchernish problemsofdepreciationandaccountingdepreciationoffixedassetsinbudgetaryinstitutionsofthepridnestrovianmoldavianrepublic