Features of account for the receipt and acquisition of main activities in budget institutions
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 3, Issue
Abstract
The article is devoted to the definition of the characteristics of accounting for fixed assets in budgetary institutions. The article describes the essence of the concept of "fixed assets", their recognition and evaluation, as well as changes in the accounting for operations involving the receipt of fixed assets in budgetary institutions. An example of business transactions is provided when purchasing fixed assets on prepayment terms and after payment.
Authors and Affiliations
Uliana Ihorivna Kapustiak, Svitlana Viktorivna Pryimak
Keywords
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