Home  Journals  International Accounting  12(306) - 2014 March

Accounting of the property of federal state autonomous educational institutions in accordance with Russian and International accounting standards

Available online: 18 March 2014

Subject Heading: On the way to international standards

JEL Classification: 

Pages: 2-15

The article deals with the legal aspects and property accounting of the federal state autonomous educational institutions in accordance with the acting accounting rules, and in accordance with the projects of federal accounting standards in the public sector and International Public Sector Accounting Standards (IPSAS). According to the IPSAS, the authors offer to consider the property of the autonomous educational institutions as their assets. Securing of the property by founders and budgetary subsidies should be considered as non-exchange transactions that lead to especially valuable property liability to the founders.

Keywords: federal state autonomous educational institutions, extra blue-chip property, assets, liability, founder, non-exchange transactions

References:

1. Dubolazov V.A. Organizatsiia i deiatel'nost' predprinimatel'skikh struktur: uchebnoe posobie [Organization and activity of entrepreneurial structures: a tutorial]. St. Petersburg, 2013. Available at: Link. (accessed from 30.12.2013)
2. Radutskii A.G., Osnovnye sredstva: razrabotka standartov ucheta i otchetnosti na osnove MSFO OS [Fixed assets: development of the accounting standards based on IPSAS]. Biudzhetnyi uchet – Budgetary accounting, 2012, no 6, pp. 22–25.

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

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