On June 29, 2018, the new Ministry of Justice registered a new federal accounting standard for public sector organizations «The impact of changes in foreign exchange rates». The specifi ed standard establishes new rules for valuation of accounting objects, the value of which is expressed in foreign currency, for the above-mentioned organizations (including healthcare organizations). These rules are investigated in this article.

The article analyzes the application of the public sector standard «Events after the balance sheet date» from 2019. The practical application of events after the reporting date, indicating the conditions of activity of the reporting entity, is presented; events after the reporting date, confi rming the conditions of the reporting entity.

The article considers provision of cash in cash using settlement (bank) cards issued within the framework of «salary projects». The algorithm of conducting operations for transferring funds to a «salary card», an algorithm for conducting operations for depositing money on a «salary card» and transferring it to the accounts of the FCA are presented.

Article is devoted to features of calculation and payment of additional tariff s of insurance premiums in the Pension Fund of the Russian Federation on the separate categories of medical personnel having the right for early pension. The categories of health workers working in harmful or diffi cult working conditions are considered, on payments to which it is necessary to assess insurance premiums for mandatory pension insurance on additional tariff s, features of calculation of these contributions are analyzed.

The purpose of this article is to compare the new international standard IFRS 16 with the draft Russian federal accounting standard for leasing, as well as a study of the impact of new requirements of Russian and international standards on the balance sheet fi nancial statements of companies. As a result of the conducted research, the liquidity and solvency of the balance sheet, compiled in accordance with the current IAS 17 standard, and a report compiled with the new requirements were analyzed. The purpose of this article is to compare the new international standard IFRS 16 with the draft Russian federal accounting standard for leasing, as well as a study of the impact of new requirements of Russian and international standards on the balance sheet fi nancial statements of companies. As a result of the conducted research, the liquidity and solvency of the balance sheets were analyzed, compiled in accordance with the old and new requirements for the refl ection of operating leases in IFRS.

All-Russian clinical and statistical groups of diseases (so-called CSG-RF) appeared in 2013 to pay for medical care provided in a hospital. At that time, the data of the CSG were used in fi ve regions of Russia. Currently, CSG-RF is used in all regions of the Russian Federation to pay for medical care in a hospital and in day hospitals. The article deals with the specifi cs of rendering emergency and urgent care in a 24-hour hospital and suggests approaches for adapting the CSG to these forms of medical care.

Telemedicine entails a signifi cant increase in the number of objects of technical equipment of medical institutions, including high-tech equipment, computer equipment, television and video systems. Accountant medical institution addresses issues not only of accounting, but the legal safeguard such technical means. The article deals with topical issues of the use of the medical institution belonging to him on the right of operational management of the property. On a concrete example the analysis of redistribution of responsibility for safety of property, the mechanism of full individual fi nancial responsibility and administrative levers of increase of motivation of the worker for ensuring safety of property of the employer is carried out.

The Article is devoted to the peculiarities of regulation of capital investment fi nancing by budgetary and Autonomous healthcare institutions. After the reform of the system of state and municipal institutions, budgetary and Autonomous institutions were given a special fi nancial and legal status. The order of capital investments has changed several times in recent years. Tendencies of changes of the legislation in this sphere for the last years are studied. Since 2014, two forms of capital investments have been fi xed at the Federal level: subsidies and budget investments. These two ways of capital investments implementation are considered, their comparative analysis is carried out. It is concluded that there are two forms of capital investment fi nancing. The questions of control of capital investments in health care are stated.