The increasing complexity of modern business leads to an increasing role of financial instruments in the activities of organizations (including healthcare organizations). Such financial instruments also include derivative financial instruments. The article analyzes the regulations of IAS 32 Financial Instruments: Presentation, IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: Disclosure and IFRS 9 Financial Instruments in relation to accounting for derivative financial instruments. The problems of interpretation of the economic essence of derivative financial instruments, their definition, measurement, accounting and reflection in reporting are studied. The insufficiency of the regulations of international financial reporting standards in relation to accounting for derivative financial instruments is substantiated. The relevance of developing a federal accounting standard devoted to issues of accounting for financial instruments, which would solve problematic issues of accounting for derivative financial instruments, is argued.
Both healthcare organizations and any other organizations are interested in the future of their accounting and reporting. The main directions in this area for the next 5 years are defined in the Order of the Government of the Russian Federation dated November 22, 2024 No. 3386-r. The content of this document is analyzed in this article. In carrying out the research, such methods as the grouping method, analysis and synthesis, comparison, analogy method, logical approach, systems approach were used. As a result of the research carried out in this work, the main aspects of the above document are analyzed in detail and our own conclusions are made in this area. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting. In addition, the results presented in this paper can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern healthcare organizations and other areas of activity.
Legislative reforms that regularly affect the healthcare industry make it difficult to track changes in the accounting of medical institutions. In this regard, it seems necessary to understand the changes in more detail. The relevance of the study is due to the value of legislative changes in the accounting of medical budgetary institutions, which will come into force in 2025. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. This article presents information related to changes in the accounting of institutions, in particular, the features of the introduction of new federal accounting standards, as well as new forms of electronic primary documents are considered. It should be noted that ensuring operational document flow is one of the most important factors determining the efficiency of doing business. In addition, innovations in budget accounting related to determining the initial cost of non-produced assets are considered. A conclusion is made about the importance of the considered innovations in the accounting of medical budgetary institutions, as well as the need to ensure their timely and high-quality implementation. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as to the scientific community engaged in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including health care).
The public sector is a part of the country’s economy that is fully controlled by the state. The public sector of the economy should be understood as a set of institutions that are state-owned and managed by public authorities. Through them, the state implements its functions for the social reproduction of goods. The institutions of the public sector of the economy include budgetary, state-owned and autonomous institutions that perform work and provide services in accordance with state (municipal) assignments. The successful operation of public sector institutions is impossible without a clear organization of budget accounting in them and the formation of budget reporting based on its data. The article focuses on the problems and peculiarities of the organization of budget accounting in institutions of the public sector of the economy. The similarities and differences between budgetary, state-owned and autonomous institutions and their impact on accounting and budget reporting are presented.
Under the macroeconomic circumstances of the period 2022–2023 the current tax system should be more aimed at providing not only social protection of the least well-off categories of the population. The article studies the effectiveness of the current tax policy with regard to the collection and payment of personal income tax. The author reveals the factors restraining the application of social tax deduction in relation to the expenses incurred for physical culture and recreation services. Practical examples are given which do not allow businesses to take into account compensation paid to employees for expenses incurred for sports activities in clubs or sections. In this regard, the current tax system is more aimed at ensuring not only social protection of the least well off categories of the population, but also to take into account the individual (targeted) nature of its impact, influencing the increase of labor motivation for both individuals (wage earners) and businesses, taking into account the approved national goals and priorities of improving the welfare and health of the population on an equal basis.
The amendments made to Article 152 of the Labor Code of the Russian Federation have clarified the procedure for paying overtime. The analysis of the previously established practice of law enforcement of overtime pay, based on accounting for only the basic part of the salary, and new requirements regarding accounting for compensation and incentive payments made to the employee for the corresponding period. The practical issues of attributing payments that should be included in the calculation are considered; existing regulatory documents and the possibility of their application in determining the amount of compensation due to an employee who, in accordance with the established procedure, is employed outside the established working hours (overtime).
