Control measures in the accounting of intangible assets of public sector entities
Control measures in the accounting of intangible assets of public sector entities
复制标题
公共部门实体无形资产会计的控制措施
DOI：
10.15388/batp.2014.no16.2
复制
发表时间：
2019
期刊：
影响因子：
--
通讯作者：
Rasa Kanapickienė
中科院分区：
文献类型：
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作者：
Rasa Kanapickienė
有效的内部控制有助于保证一个组织的绩效政策，实现既定目标;它还揭示了发展前景，有助于表明和管理风险，从而保持风险容忍限度。内部控制制度的目标之一是确保信息和财务报表的可靠性和充分性。会计条例规定了各种各样的控制措施，这些措施必须由公共部门实体采用的会计政策加以保证。然而，政府审计发现，财务报表中有很大一部分失真与资产会计有关。本文研究的对象是公共部门实体无形资产会计中的内部控制措施。本研究的目的是通过制定公共部门实体无形资产的会计政策来研究内部控制措施的监管。本文对公共部门实体无形资产会计政策方法论层面确定的内部控制措施进行了分析和系统化。
Effective internal control helps to guarantee performance policy in an organization, achievement of the set aims; it also reveals the prospects of development, helps to indicate and manage risk so that the risk tolerance limit is maintained. One of the goals of internal control system is to ensure the reliability and sufficiency of information and financial statements. Accounting regulations set a great variety of control measures that must be guaranteed by the accounting policy adopted in a public sector entity. Yet governmental audit designates that a great share of distortions in financial statements are related with assets accounting. The object of the research is internal control measures in the accounting of intangible assets of public sector entities. The aim of the research is to investigate the regulation of internal control measures by creating the accounting policy of intangible assets of public sector entities. The article analyses and systematizes internal control measures determined in the methodological aspect of accounting policy of intangible assets of a public sector entity.