Modern aspects of stock accounting in budgetary organizations
The article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed. The paper reveals the positions of modern scientists and practiti...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2887 |
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| _version_ | 1832541675310809088 |
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| author | T. L. Leukhina |
| author_facet | T. L. Leukhina |
| author_sort | T. L. Leukhina |
| collection | DOAJ |
| description | The article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed. The paper reveals the positions of modern scientists and practitioners on the novelty of requirements in the accounting of short-term assets. The author presents the logical scheme of application of norms of accounting of material stocks in the budgetary sphere from the point of view of their subordination. The study generally discloses the criteria for fulfilling the utility of the potential contained in the asset. The article presents and discloses the logical scheme for achieving the utility criterion reflected in the material stock. The author describes the necessity to use inventory as a way to identify signs of attributing assets to stocks or property in storage. |
| format | Article |
| id | doaj-art-41b81e35cb8647629f1687b9dcbe0789 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-41b81e35cb8647629f1687b9dcbe07892025-02-04T08:28:08ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-07-010516917510.26425/1816-4277-2021-5-169-1752058Modern aspects of stock accounting in budgetary organizationsT. L. Leukhina0Volga State University of TechnologyThe article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed. The paper reveals the positions of modern scientists and practitioners on the novelty of requirements in the accounting of short-term assets. The author presents the logical scheme of application of norms of accounting of material stocks in the budgetary sphere from the point of view of their subordination. The study generally discloses the criteria for fulfilling the utility of the potential contained in the asset. The article presents and discloses the logical scheme for achieving the utility criterion reflected in the material stock. The author describes the necessity to use inventory as a way to identify signs of attributing assets to stocks or property in storage.https://vestnik.guu.ru/jour/article/view/2887stocksinventoriesmaterial valuesbudgetary organizationsaccounting policyinventorybudgetary sphereuseful potentialeconomic benefitstandards |
| spellingShingle | T. L. Leukhina Modern aspects of stock accounting in budgetary organizations Вестник университета stocks inventories material values budgetary organizations accounting policy inventory budgetary sphere useful potential economic benefit standards |
| title | Modern aspects of stock accounting in budgetary organizations |
| title_full | Modern aspects of stock accounting in budgetary organizations |
| title_fullStr | Modern aspects of stock accounting in budgetary organizations |
| title_full_unstemmed | Modern aspects of stock accounting in budgetary organizations |
| title_short | Modern aspects of stock accounting in budgetary organizations |
| title_sort | modern aspects of stock accounting in budgetary organizations |
| topic | stocks inventories material values budgetary organizations accounting policy inventory budgetary sphere useful potential economic benefit standards |
| url | https://vestnik.guu.ru/jour/article/view/2887 |
| work_keys_str_mv | AT tlleukhina modernaspectsofstockaccountinginbudgetaryorganizations |