Open AccessНАДАННЯ КОРИСНОЇ ІНФОРМАЦІЇ ПРО МУЗЕЙНІ ПРЕДМЕТИ У ФІНАНСОВІЙ ЗВІТНОСТІ СУБ’ЄКТА ДЕРЖАВНОГО СЕКТОРУ
Author(s) -
O. Yu. Herasymenko
Publication year - 2019
Publication title -
problemi ì perspektivi ekonomìki ta upravlìnnâ
Language(s) - English
Resource type - Journals
eISSN - 2519-4828
pISSN - 2411-5215
DOI - 10.25140/2411-5215-2019-4(20)-442-450
Subject(s) - balance sheet , section (typography) , business , order (exchange) , quality (philosophy) , accounting , balance (ability) , finance , advertising , medicine , philosophy , epistemology , physical medicine and rehabilitation
Within the article, approaches to the selection, placement and organization of information about museum objects in order to display or disclose it in the financial statements are formed. Usefulness of this information is evaluated and the author's approach to the recognition of museum objects is grounded. The necessity to amend F. No. 1-ds “Balance” by means of introducing it to Section “Non-Financial Assets” of the Article “Heritage Assets”, F.No.5-ds "Notes to the Annual Financial Statements" through the introduction of an additional section "Heritage Assets", as well as clarifications to financial statements is established. Providing information on the availability, movement, status of museum objects and management policies will help improve the quality of the financial statements of a public sector entity.