Current Issues of Fixed Assets Accounting in Medical Entities

Authors

  • A. Ospan Academy of Public Administration under the President of the Republic of Kazakhstan

Keywords:

accounting of fixed assets, the rate of depreciation of fixed assets, the cost of medical equipment

Abstract

The article discusses two main problems of accounting for fixed assets in medical institutions - the determination of the initial cost in case of donation of medical equipment by sponsors, the determination of the depreciation method and the liquidation value of medical equipment.

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Published

2019-06-29

How to Cite

Оспан , А. (2019). Current Issues of Fixed Assets Accounting in Medical Entities. Public Administration and Civil Service, (1 (68), 50-52. Retrieved from https://journal.apa.kz/index.php/path/article/view/103

Issue

No. 1 (68) (2019)

Section

ECONOMY