Shevchenko S. Accounting and controlling non-receivable assets in budget institutions

The thesis were dedicated exploring of accounting non-receivable assets in budget institutions. There were shown meaning and peculiarity their value of non-receivable assets in activities of budget institutions. Reliable value non-receivable assets in budget institutions depends on including costs of their buying and putting their into operation to initial cost. It will allow formulating initial cost of non-receivable assets in budget institutions. It was improve main primaries and other documents to registration transactions with non-receivable assets in budget institutions on the grounds of exploration. There were shown many problem questions of reception and adding amortization on non-receivable assets with special percents. There was proved necessary to introduce into practice a new form of control, special financial - economic audit of budget institutions in this thesis. The author has done criterions of importance and auditors procedures to control transactions with non-receivable assets.