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Conceptual approaches to the calculation of net assets non-profit institutions in the system of evaluating the performance of public sector

Legenkova M.   ()

The aim of the study is the substantiation rules for the valuation of net assets of public autonomous institutions. The article deals with the legal aspects and the specific recognition property of public autonomous institutions in accordance with applicable accounting rules, projects with Federal accounting standards in the public administration sector and with International financial reporting standards for public sector (IPSAS). It is proposed to consider the sources of property as a complex category in a certain proportion, as appropriate grounds gross revenue economic benefits (percentage of net assets) and liability.

Keywords:public institutions, net assets, liability, extra blue-chip property, International Public Sector Accounting Standards.
 

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Citation link:
Legenkova M. Conceptual approaches to the calculation of net assets non-profit institutions in the system of evaluating the performance of public sector // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№02. -С. 94-99
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