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Information × Registration Number 0213U006272, 0113U004421 , R & D reports Title Scientific substantiation methodology for accounting of fixed assets in the public sector according to national standards popup.stage_title Head Lovinskaya Lyudmila Gennadiyivna, Registration Date 11-10-2013 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 The оbject is a methodological support of account of fixed assets in the public sector according to national standards . Purpose - scientific evidence and develop guidelines to improve the regulatory framework of accounting of fixed assets in the public sector based on National regulations (standards ) on public sector accounting. Methods - dialectical method of cognition of economic phenomen and categories , systematic approach , a method of grouping , summarizing and comparing , historical and logical, methods to identify the economic , legal and functional nature, analysis and synthesis, induction and deduction, analogy and comparison. Results and novelty: evidence-based suggestions for improving the methodology for accounting of fixed assets in the public sector according to national standards and draft guidelines for accounting of fixed assets and intangible assets in the public sector . The findings and results of research put into the ongoing activities of the Ministry of Finance of Ukraine and will be used to develop and carry out a unified state policy in the field of methodology of accounting , financial reporting and the use of National regulations (standards ) on public sector accounting, further improvement National regulations (standards ) on public sector accounting. ACCOUNTING, PUBLIC SECTOR, INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS, NATIONAL REGULATIONS (STANDARDS ) ON PUBLIC SECTOR ACCOUNTING, INTENGIBLE ASSETS, NON-CURRENT ASSETS, FIXED ASSETS.5481 Product Description popup.authors Боцман Н.О. Гізатулін Н.Б. Ключник Д.С. Левицька С.О. Ловінська Л. Г. Моторин Р.М. Онищенко В.П. Осадча О.О. Передерієнко Н.І. Сизоненко О.В. Ходзицька В.В. popup.nrat_date 2020-04-02 Close