Classification of fixed assets for accounting purposes in the public sphere
The article reveals the concept of fixed assets, which is used in the accounting system of the public sector. The points of view of scientists on the problem of accounting (budgetary) accounting of fixed assets are considered, their work is analyzed in terms of the completeness of disclosure of type...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/3577 |
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| _version_ | 1832541656575901696 |
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| author | T. L. Leukhina |
| author_facet | T. L. Leukhina |
| author_sort | T. L. Leukhina |
| collection | DOAJ |
| description | The article reveals the concept of fixed assets, which is used in the accounting system of the public sector. The points of view of scientists on the problem of accounting (budgetary) accounting of fixed assets are considered, their work is analyzed in terms of the completeness of disclosure of types of long-term assets. New classification features are proposed, the types of fixed assets are specified from the standpoint of the current accounting and budgetary legislation.The types of fixed assets that characterize the availability and condition, including those as of the inventory date, having a cost characteristic, signs of impairment, depending on the depreciation group and depreciation method, are determined. The interrelation of the introduced types of fixed assets with economic benefits and useful potential is indicated. The types of fixed assets from the standpoint of public procurement are identified. Explanations of the introduced groupings are given. |
| format | Article |
| id | doaj-art-fe33464753fd489fa7777144ab14ee1f |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2022-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-fe33464753fd489fa7777144ab14ee1f2025-02-04T08:28:12ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-07-010516116810.26425/1816-4277-2022-5-161-1682472Classification of fixed assets for accounting purposes in the public sphereT. L. Leukhina0Volga State Technological UniversityThe article reveals the concept of fixed assets, which is used in the accounting system of the public sector. The points of view of scientists on the problem of accounting (budgetary) accounting of fixed assets are considered, their work is analyzed in terms of the completeness of disclosure of types of long-term assets. New classification features are proposed, the types of fixed assets are specified from the standpoint of the current accounting and budgetary legislation.The types of fixed assets that characterize the availability and condition, including those as of the inventory date, having a cost characteristic, signs of impairment, depending on the depreciation group and depreciation method, are determined. The interrelation of the introduced types of fixed assets with economic benefits and useful potential is indicated. The types of fixed assets from the standpoint of public procurement are identified. Explanations of the introduced groupings are given.https://vestnik.guu.ru/jour/article/view/3577classification featuresfixed assetstypes of fixed assetstypes of institutionspurchases of fixed assetsinventoryuseful potentialeconomic benefitsstandard |
| spellingShingle | T. L. Leukhina Classification of fixed assets for accounting purposes in the public sphere Вестник университета classification features fixed assets types of fixed assets types of institutions purchases of fixed assets inventory useful potential economic benefits standard |
| title | Classification of fixed assets for accounting purposes in the public sphere |
| title_full | Classification of fixed assets for accounting purposes in the public sphere |
| title_fullStr | Classification of fixed assets for accounting purposes in the public sphere |
| title_full_unstemmed | Classification of fixed assets for accounting purposes in the public sphere |
| title_short | Classification of fixed assets for accounting purposes in the public sphere |
| title_sort | classification of fixed assets for accounting purposes in the public sphere |
| topic | classification features fixed assets types of fixed assets types of institutions purchases of fixed assets inventory useful potential economic benefits standard |
| url | https://vestnik.guu.ru/jour/article/view/3577 |
| work_keys_str_mv | AT tlleukhina classificationoffixedassetsforaccountingpurposesinthepublicsphere |