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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Autor principal:	T. L. Leukhina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	stocks inventories material values budgetary organizations accounting policy inventory budgetary sphere useful potential economic benefit standards Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/41b81e35cb8647629f1687b9dcbe0789
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id	oai:doaj.org-article:41b81e35cb8647629f1687b9dcbe0789
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spelling	oai:doaj.org-article:41b81e35cb8647629f1687b9dcbe07892021-12-03T07:43:36ZModern aspects of stock accounting in budgetary organizations1816-42772686-841510.26425/1816-4277-2021-5-169-175https://doaj.org/article/41b81e35cb8647629f1687b9dcbe07892021-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2887https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.T. L. LeukhinaPublishing House of the State University of Managementarticlestocksinventoriesmaterial valuesbudgetary organizationsaccounting policyinventorybudgetary sphereuseful potentialeconomic benefitstandardsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 169-175 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	stocks inventories material values budgetary organizations accounting policy inventory budgetary sphere useful potential economic benefit standards Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	stocks inventories material values budgetary organizations accounting policy inventory budgetary sphere useful potential economic benefit standards Sociology (General) HM401-1281 Economics as a science HB71-74 T. L. Leukhina Modern aspects of stock accounting in budgetary organizations
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
author	T. L. Leukhina
author_facet	T. L. Leukhina
author_sort	T. L. Leukhina
title	Modern aspects of stock accounting in budgetary organizations
title_short	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_sort	modern aspects of stock accounting in budgetary organizations
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/41b81e35cb8647629f1687b9dcbe0789
work_keys_str_mv	AT tlleukhina modernaspectsofstockaccountinginbudgetaryorganizations
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Modern aspects of stock accounting in budgetary organizations

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