About recognition of accounts receivable as uncollectible and its write-off in accounting and tax accounting

Author(s):  
E.N. Dombrovskaya

The article discusses the features of classification and recognition of accounts receivable in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the presence of receivables from almost all medical organizations. Based on the review of the existing regulatory framework, the procedure for recognizing receivables as doubtful and uncollectible, effective in 2021, is considered. The article also contains requirements for writing off uncollectible receivables in accounting and tax accounting. The material of the article has been prepared taking into account the explanations contained in the Letter of the Ministry of Finance dated June 3, 2021 No. 03-03-06/1/43317, as well as other relevant documents, orders and letters of the Ministry of Finance and explanations of specialists.

Author(s):  
Elena Nikolaevna Dombrovskaya

The article discusses the peculiarities of accounting and tax accounting for the costs of implementing antiviral measures. The perspective of article differs in special relevance in the conditions of COVID‑19 pandemic. Based on the review of the existing regulatory framework, the procedure for organizing and documenting these costs was considered. Peculiarities of accounting of antiviral measures costs are considered for commercial and public sector organizations. The tax mechanism is presented taking into account the current regulatory framework, explanations contained in letters from the Ministry of Finance and other departments.


Author(s):  
Elena Nikolaevna Dombrovskaya

The article discusses the features of accounting and tax accounting of fully amortized fixed assets after modernization. Based on the analysis of the current regulatory framework, the procedure for accounting for modernization costs, as well as features of calculating depreciation amounts for these objects, is considered. The specifics of accounting for self-classified objects are considered in relation to commercial organizations and public sector organizations. The taxation mechanism is presented taking into account the current regulatory framework, explanations contained in the letters of the Ministry of Finance, including the letter of the Ministry of Finance dated 13.07.2020 no. 03–03–06/1/60600.


Author(s):  
E.N. Dombrovskaya

The article discusses the features of the application of the “red storno” method in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the prevalence of the use of reversal records in accounting in various situations. Based on the review of the existing regulatory framework, the restrictions in the application of the “red storno” method, effective in 2021, are considered. The cases in which the use of the “red storno” method is preserved are given. The material of the article is accompanied by practical examples. The procedure for applying the “red storno” method is presented taking into account the current regulatory framework, explanations, orders of the Ministry of Finance and explanations of specialists.


2010 ◽  
Vol 54 ◽  
pp. 98-114
Author(s):  
Jelena Konieczna

Šiandien vargu ar atsirastų organizacija, abejojanti korporatyvinės reputacijos svarba. Tačiau iki šiol nėra bendro korporatyvinės reputacijos apibrėžimo. Požiūrių įvairovė turi savo pranašumų ir trūkumų: viena, tai leidžia korporatyvinės reputacijos sąvoką interpretuoti savaip, kita, tampa sudėtinga susigaudyti esamos informacijos kiekyje. Reputacija dažniausiai siejama ir / ar tapatinama su korporatyviniu įvaizdžiu ir korporatyviniu identitetu. Straipsnyje analizuojama korporatyvinio identiteto, korporatyvinio įvaizdžio ir korporatyvinės reputacijos sąvokos, jų panašumai ir skirtumai. Remiantis atlikta mokslinės literatūros analize, įvairių autorių pastabomis ir apibrėžimais, šiame darbe korporatyvinė reputacija suprantama kaip per tam tikrą laiką tarp suinteresuotojų susiformavusi, nusistovėjusi ir viešai perduodama nuomonė apie organizacijos veiklą, bruožus, rezultatus, vertybes, savybes ir pan., nusakanti galimą organizacijos elgseną ateityje ir parodanti organizacijos patikimumo, pripažinimo, pagarbos ir palankumo jai lygį. Kiekviena organizacija, neatsižvelgiant į jos profilį, tipą, sektorių ir dydį, privalo rūpintis savo suinteresuotaisiais ir palaikyti efektyvią komunikaciją su jais. Korporatyvinės reputacijos formavimas – ilgalaikis procesas, kuris duoda daug naudos organizacijai, tačiau dėl netinkamo elgesio gali būti sužlugdytas per labai trumpą laiką. Pagrindiniai teigiamos korporatyvinės reputacijos pranašumai ir nauda organizacijai yra pristatomi straipsnyje.Šio straipsnio tikslas – pristatyti viešojo sektoriaus organizacijų korporatyvinės reputacijos formavimo principus. Išanalizavus ir apibendrinus įvairių autorių siūlomus korporatyvinės reputacijos formavimo elementus ir modelius, darbe išskiriami esminiai korporatyvinės reputacijos formavimo elementai – korporatyvinis identitetas ir korporatyvinis įvaizdis. Svarbu pabrėžti, kad, be šių elementų, organizacijos turi kreipti dėmesį į politinę, ekonominę, socialinę ir technologinę aplinką bei teikti kokybiškas paslaugas. Taip galima pelnyti suinteresuotųjų pasitikėjimą.Korporatyvinės reputacijos formavimo principai straipsnyje išsamiai aprašyti ir pristatyti. Atkreipiamas dėmesys į pasikeitusį organizacijos suinteresuotųjų, kurie ir suformuoja teigiamą arba neigiamą korporatyvinę reputaciją, vaidmenį. Corporate Reputation Formation Principles: Public SectorJelena Konieczna SummaryThere has been a growing research interest in the area of corporate reputation. This topic has been studied in almost all business issues and not so much in public sector organizations. Corporate reputation as a valuable intangible asset needs to be managed by all types of organizations, especially by those service knowledge-based. The article focuses on the topic of corporate reputation formation within the epublic sector. The purpose of the article is to present corporate reputation formation principles for public sector organizations. There are three main objectives of the article: first, to explore the concept of corporate reputation; second, to discuss the benefits of positive corporate reputation for the public sector; and, finally, to identify and analyse corporate identity and corporate image as the main elements of public sector organization’s corporate reputation formation.Key words: public sector, corporate identity, corporate image, corporate reputation, corporate communication.


Author(s):  
Emilia Sergeevna Druzhilovskaya

This article analyzes the regulations for the initial measurement of property, plant and equipment in the recently approved by the Ministry of Finance of the Russian Federation Federal Accounting Standards (FAS) of non-public sector organizations, including healthcare organizations in this sector. These standards are FAS 6/2020 “Property, plant and equipment” and FAS 26/2020 “Capital investments”. These standards come into force in 2022 and replace PA 6/01 and Methodological Guidelines for Accounting for Fixed Assets. The article analyzes the most significant innovations of these FASs in relation to the initial measurement of property, plant and equipment in the accounting of non-public sector organizations (including healthcare organizations), identifies the main problematic issues in this area and presents proposals for their solution.


2021 ◽  
Vol 27 (11) ◽  
pp. 2412-2441
Author(s):  
Sergei V. ANUREEV

Subject. The article investigates the rationality of internal controls in accordance with COSO-INTOSAI recommendations in public sector organizations. Objectives. The aim is to classify the reasons for failures and the actual refusal to directly follow the COSO-INTOSAI recommendations in public sector organizations in Russia and the UK, as well as to determine the directions for the rational development of internal control in such organizations. Methods. The study employs the content analysis of domestic and foreign sources, the comparative analysis. Results. The study classifies the reasons for failures, i.e. excessive universalism and inanity of recommendations borrowed from professional participants of the financial market, hiring employees from financial markets, erroneous creation of additional units, procedures and documents, objective lack of authority, motivation and qualification of employees to implement the recommendations. The areas of rational development are determined on the basis of sector specifics, real powers of budget fund managers, professional duties of chief accountants as controllers, reasonable centralization and digitalization of public services. Conclusions. The findings may clarify the regulatory and departmental documents of the Ministry of Finance and managers of budget funds in internal control of public sector organizations, and improve the performance of such organizations, increase the efficiency of budget spending and off-budget operations.


Author(s):  
Elena Lukinova

The law “on accounting” includes The Federal accounting standards (hereinafter referred to as the FAS), which must be developed on the basis of international standards, as part of the basic documents in the field of accounting regulation that are mandatory for application. FAS for public sector organizations (hereinafter referred to as SGC).the Ministry of Finance of the Russian Federation develops accounting standards in accordance with the Program for developing Federal accounting standards for public sector organizations. Since 01.01.2018, five of the 29 originally planned SGC have been applied in practice, including the SGC “Fixed assets”. This article discusses the difficulties caused by the first application of the SGC “Fixed assets” and how to solve them in the practice of accounting for non-financial assets by public sector organizations.


Author(s):  
Elena Nikolaevna Dombrovskaya

The article is devoted to defining the role and functions performed by official websites of medical organizations. Based on the analysis of the current regulatory framework, the requirements were regulated and the list of information posted on the official website of a medical organization was described. Based on the role of a non-price competition tool, which is performed by the official website of a medical organization, modern channels for its promotion are presented. The procedure for accounting expenses for the creation and promotion of the official website of a medical organization is also considered. Examples are given for public sector organizations.


Sign in / Sign up

Export Citation Format

Share Document