Actual problems of innovative economy and law

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Receipts and posting of fixed assets in the light of the implementation of international accounting standards in the public sector

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УДК 657.15

ПЛАКСІЄНКО В. Я.,
доктор економічних наук, професор,
РОМАНЧЕНКО Ю. О.,
кандидат економічних наук, доцент,
Полтавська державна аграрна академія

Abstract

The influence of IPSAS 13, «Property and equipment» in the formation of the standards set out in NP(S)AS «Fixed Assets». The differences in methods of accounting receipts and posting of fixed assets of budgetary institutions before and after 2017. An warehouse costs included the initial cost of fixed assets during their posting. Deals with the correspondence sub updated to account for the receipt and posting of fixed assets resulting from the implementation of international accounting standards in the public sector and the transition to the new chart of accounts of public sector institutions from 2017.

Keywords: correspondence accounts, fixed assets, posting, accounting, cost.

References

  1. International Public Sector Accounting Standards Retrieved from http://en.wikipedia.org/wiki/International_Public_Sector_Accounting_Standards [in English].
  2. Kruta L. (2017). Novyy bukhoblik osnovnykh zasobiv ta inshykh neoborotnykh aktyviv: rozbyrayemo typovi sytuatsiyi [A new accounting of fixed assets and other non-current assets: dismantle typical situation]. Bukhhalteriya: byudzhet – Accounting: budget, № 10 (158), pp. 14-19 [in Ukrainian].
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  8. Typova korespondentsiya subrakhunkiv bukhhaltersʹkoho obliku dlya vidobrazhennya operatsiy z aktyvamy, kapitalom ta zobovʺyazannyamy rozporyadnykamy byudzhetnykh koshtiv ta derzhavnymy tsilʹovymy fondamy, zatverdzhenu nakazom MFU vid 29 hrud. 2015 r. № 1219 [Typical correspondence sub-accounting to display the transactions with assets, capital and obligations of managers of budgetary funds and state trust funds, approved by the order MFP from 29 Dec. 2015 No. 1219]. (2015, 29 December). buhgalter.com.ua. Retrieved from https://buhgalter.com.ua [in Ukrainian].

The article was received 24.03.2017

Quote article, APA style

Plaksiyenko V. , Romanchenko I. 24.03.2017 . Receipts and posting of fixed assets in the light of the implementation of international accounting standards in the public sector. Actual problems of innovative economy and law. 2017. №2. 78-82 pp.

Quote article, MLA style

Plaksiyenko V. , Romanchenko I. Receipts and posting of fixed assets in the light of the implementation of international accounting standards in the public sector. Actual problems of innovative economy and law. 24.03.2017 .