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International Accounting
 

The account of nonfinancial assets of treasury property

Vol. 15, Iss. 5, FEBRUARY 2012

Available online: 30 January 2012

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

Grezina T.P. Senior Lecturer, Accounting Department, Kaluga Branch of the State University of the Ministry of Finance of the Russian Federation
grezina@adm.kaluga.ru

Key definitions for the owner of state (municipal) property, criteria for referring property to the category of state (municipal) treasury property, and provides details of organizational and methodological aspects of such property accounting are presented in the article.

Keywords: state (municipal) property, state (municipal) treasury property, authorized agency, intangible assets, state (municipal) treasury property, initial value, current market value

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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