ОТЧЕТНО-ИНФОРМАЦИОННИ ПРОБЛЕМИ ПРИ ИЗПОЛЗВАНЕТО НА НЕТЕКУЩИТЕ АКТИВИ В ПРЕДПРИЯТИЯТА С НЕСТОПАНСКА ЦЕЛ

Abstract

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.