Subject. This article examines the composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions. Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classification of non-financial assets based on the methodological approaches of the System of National Accounts, and summarizes information on the composition of non-financial assets in accordance with the requirements for the formation of the balance sheet and the Unified Chart of Accounts for public sector organizations. Conclusions and Relevance. The study of the composition and qualification characteristics of non-financial assets in State-funded (municipal) and autonomous institutions contributes to the development of the public sector of the economy through effective management of the property and resources of institutions. The results of the study can be applied both in theory and practice in the field of development of non-financial assets in State-funded (municipal) and autonomous institutions.
Keywords: non-financial assets, State-owned (municipal) publicly-funded institution, government sector, financial reporting, movable and immovable property
References:
Kozmenkova S.V., Maslova T.S. [Non-produced assets: The particularities of recognition and measurement at public sector organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 9, pp. 981–995. (In Russ.) URL: Link
Klychova G.S., Salakhutdinova E.R. [Theoretical approaches to the development of corporate social responsibility of business]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 1, pp. 45–57. (In Russ.) URL: Link
Kulikova L.I., Yakhin I.I. [The evolution of accounting and reporting in the public sector of economy]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 9, pp. 1067–1084. (In Russ.) URL: Link
Ermakova A.V. [Impact of non-financial factors on the company's financial assets]. Auditorskie vedomosti = Audit Journal, 2022, no. 4, pp. 64–67. (In Russ.)
Krishtaleva T.I. [Basic principles of recognition of property as non-financial assets and their reclassification in public sector organizations]. Bukhgalterskii uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh = Accounting and Tax Assessment in Budget Organizations, 2023, no. 3, pp. 17–26. URL: Link# (In Russ.)
Nizamutdinov M.M., Parfenova K.A. [Development of methodological tools for internal control of current assets in dairy cattle breeding]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2023, vol. 18, no. 1, pp. 131–137. URL: Link (In Russ.)
Sarantseva E.G., Chelmakina L.A. [Features of the analysis of non-financial assets of educational organizations of higher education]. Upravlencheskii uchet = Management Accounting, 2022, no. 12-4, pp. 1147–1156. (In Russ.) URL: Link
Rudanovskii A.P. Printsipy obshchestvennogo schetovedeniya [Principles of public bookkeeping]. Moscow, Izdanie izdatel'skoi komissii studentov Moskovskogo kommercheskogo instituta Publ., 1913, 422 p.
Kovalev V.V., Patrov V.V., Bykov V.A. Kak chitat' balans [How to read a balance sheet]. Moscow, Finansy i statistika Publ., 2006, 672 p.
Arnol'd K.I. Opyt grazhdanskoi bukhgalterii. Ch. 1. Teoriya o vedenii bukhgalterskikh knig po grazhdanskoi sluzhbe [Experience in civil accounting. Part 1. Civil service ledger theory]. St. Petersburg, Tipografiya Departamenta vneshnei torgovli Publ., 1814, 44 p.
Kostyukova E.I., Bobryshev A.N., Frolov A.V. et al. [Statement of management accounting by developing a budgeting system on the basis of forming the financial structure of a budgetary institution]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2023, vol. 18, no. 1, pp. 119–124. URL: Link (In Russ.)
Klychova G.S., Salakhutdinova E.R. [Theoretical approaches to the development of corporate social responsibility of business]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 1, pp. 45–57. (In Russ.) URL: Link
Ostaev G.Ya., Zlobina O.O., Klychova G.S. et al. [Management accounting: modernization of current production by introducing a new manufacturing product]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2023, vol. 18, no. 1, pp. 138–146. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Klychova A.S. et al. [Improvement of methodological support of internal control of financial results]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2020, vol. 15, no. 4, pp. 113–120. (In Russ.) URL: Link
Kulikova L.I., Yakhin I.I. Primenenie Mezhdunarodnykh standartov obshchestvennogo sektora pri formirovanii otchetnosti rossiiskimi universitetami: metodologiya i praktika: monografiya [Application of International Public Sector Standards in reporting by Russian universities: Methodology and practice: a monograph]. Moscow, Rusains Publ., 2022, 120 p.
Yakupova N.M., Klychova G.S., Levachkova S.Yu., Saifeeva E.B. [The use of comparative market coefficients to measure office property market and fair values: Some special aspects]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 2, pp. 124–148. (In Russ.) URL: Link