From January, 1, 2018 the federal standard of record-keeping is put in an operation «Depreciation of assets». This document sets fundamentally new for organizations of public sector, including organizations of health protection, rule of account of depreciation of their assets. In the article basic regulations are analysed on the account of depreciation of assets of the indicated organizations.
In the article the features of unexchange operations are considered in establishments of health protection. Basic methods over of determination of fair value are brought at unexchange operations on practical examples.
The article considers the issues of storing accounting documents of budget and autonomous institutions. Specifi c features of storage of primary documents confi rming the implementation of expenses in the form of depreciation charges are determined.
The article discloses the specifi cs of accounting of medicines in sanatorium-and-spa organizations; features of the current legislation aff ecting the organization and accounting of medicines, the specifi city of the destruction of medicines, the procedure for the inventory of narcotic drugs, psychotropic substances and their precursors are examined.
The article presents the author’s view on the formation of a conceptual model of alternative corporate reporting, based on the unity of the target, substantive, procedural and eff ective methodological approaches; shows the relationship of elements of the formation of integrated reporting and proposed criteria for assessing its effectiveness.
The article reveals the features that the main administrators and administrators of budgetary funds should take into account when organizing internal fi nancial audit and internal fi nancial control and considered a number of fundamentally new methodological approaches.
The article examines the indicators characterizing the results of optimization of the network of medical organizations and its negative consequences, revealed during the expert-analytical event of the Accounts Chamber of the Russian Federation. An attempt has been made to assess the degree of infl uence of certain factors on the formation of current trends in the reform of the health care system.
The analysis of the procedure for independent assessment of the qualifi cations of employees, types and forms of independent evaluation, evaluation tools, ways to confi rm professional experience in the process of the qualifi cation examination is carried out. Suggested directions for improving the legal procedure, in particular, to clarify the organizational and legal form of the center for assessing qualifi cations, establish requirements for the composition of participants in this organization, criteria for the independence of assessment of qualifi cations.
