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Article . 2011
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Целевое финансирование и целевые поступления: методология учета

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Бухгалтерский учет в бюджетных и некоммерческих организациях (issn: 2079-6714, eissn: 2311-9411, Copyright policy )

Целевое финансирование и целевые поступления: методология учета

Abstract

В статье обоснована необходимость развития методологии учета счета 86 «Целевое финансирование», предложена методика распределения расходов некоммерческой организации между уставной и предпринимательской деятельностью, разработан проект базового стандарта по учету средств целевого финансирования некоммерческих организаций.

Keywords

МЕТОДОЛОГИЯ УЧЕТА,МЕТОДИКА РАСПРЕДЕЛЕНИЯ РАСХОДОВ,УСТАВНАЯ ДЕЯТЕЛЬНОСТЬ,ПРЕДПРИНИМАТЕЛЬСКАЯ ДЕЯТЕЛЬНОСТЬ,СТАНДАРТ ПО УЧЕТУ,ЦЕЛЕВОЕ ФИНАНСИРОВАНИЕ

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    popularity
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    influence
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average