title: ÐÑÐ½Ð¾Ð²Ð½ÑÐµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼Ð¸ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±ÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐºÑÐ¾ÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: The main directions of improving the budget accounting of intangible assets in accordance with international financial reporting standards of the public sector
Creators: name: ÐÐµÐ¾Ð½ÑÑÐµÐ²Ð°, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÑÐµÑ
Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±ÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐºÑÐ¾ÑÐ°
Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
budgetary accounting
autonomous institutions
international public sector financial reporting standards
intangible assets

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description: The object of research is Peter the Great St. Petersburg Polytechnic University.The subject of study is accounting operations for intangible assets in public sector institutions. The purpose of the master's dissertation is to develop a set of measures to improve the accounting system of intangible assets in accordance with the provisions of national legislation and international financial reporting standards of the public sectorIn the course of the work, the main aspects of the implementation of budget accounting in autonomous institutions were analyzed, legislation in the field of regulation of accounting for intangible assets was studied. The measures can be applied by university to increase the efficiency of its effectiveness. Methods of comparative characteristics of the research object, vertical and horizontal analysis of financial statements, synthesis and analysis of the information received will be used to conduct the study.