Accounting–information Problems Connected with Using of Non-current Assets in Non-profit Organizations

Authors

Keywords
enterprises with non-profit goal, accounting, assets

Summary
In the scientific research, the nature of assets in the enterprises with non-profit goal is explored. On this base is suggested a definition for the assets together with some indications for accounting purposes. The criteria are differentiate, both for admitting the assets and the models of their valuation. Some problems connected with reporting of assets with public meaning and no-current assets without public meaning are outlined. Some guidelines for the resolving of these problems are shown. The position of the assets in the structural section of the annual report is determined. The information links between them are taken out.

JEL: M41
Pages: 46
DOI: 

More titles

  • Development and Competitiveness of Retail Chains in Bulgaria

    The development of commercial chains in Bulgaria was caused by the benefits they provide to customers. In the last two - three years there is strong interest of foreign retail chains to the Bulgarian market. National chains, in turn, expand its network of stores in various cities throughout the country, and some of them even think of expansion ...

  • The Statistical Quality Control – European Alternative of Quality

    The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality control are wide spread practice in the developed countries. On the contrary they are almost not implemented in the ...

  • Scale of Values Violates Singularism

    There is at the very least a tension between two basic building blocs of Austrian economics. The doctrine of singularism maintains that choice is inevitably and necessarily between two and only two things: that which is chosen, and the next best alternative, which is set aside. However, implicit in the concept the scale of values is the claim that ...