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 |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/93 |
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| _version_ | 1849697027629252608 |
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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. |
| 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 |