Научная дискуссия об экономической сущности нефинансовых активов в учреждениях высшего образования

Abstract

Subject/topic. The subject area of our research is non-financial assets of educational organizations of higher education. In accordance with the Federal Law “On Education in the Russian Federation”, the main goals of the activities of these organizations are educational activities in educational programs of higher education and scientific activities.
 Goals/objectives. The purpose of the article is to study the economic essence of non-financial assets in higher education institutions. To achieve the set goal, the following tasks were set and solved within the framework of the study: definitions of assets in the economic literature were systematized; the characteristics of rights to receive economic benefits are presented in accordance with the conceptual framework for the presentation of financial statements; a comparative description of the concepts “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Methodology. The methodological basis was such methods as comparison, method of systematization and generalization of data.
 Results. Based on a study of the definition of assets in the economic literature (Table 1), the author’s definition of assets of educational organizations of higher education is presented, a comparative description of the concepts of “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Scope of application of the results. The results of the study can be used both in theory and in practice of the development of non-financial assets in higher education institutions.
 Conclusions/Significance. Research into the theoretical aspects of the economic essence of non-financial assets as an object of accounting supervision in higher education institutions contributed to the formation of our own definition of the essence of this type of asset.