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International Finance and Accounting

Abstract

The article provides an improved definition of the concept of assets in accordance with the new version of the conceptual framework of financial statements. A proposal has been developed on the composition of long-term assets reflected in the balance sheet of non-governmental non-profit organizations. It is proposed to detail fixed assets by classes, to add new items to the balance sheet, such as investment property, long-term tax assets and other items. A proposal has been developed for the division of receivables into trade and non-trade receivables, definitions from the composition, and reflection on the net value of each type of receivables.

References

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