Contents of N5/2015
Regulation on the accounting policy for 2016: methodological part of non-profit accounting policies
Semenihin V.V., Head «Ekspertbyuro Semenikhina», Certified Auditor of the Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Non-profit organizations, as well as commercial firms are required to have its accounting policy for the purposes of accounting. As a non-profit organization recognized as a general rule tax payer, then it should be their own tax policies. In this article describes about the methodology of accounting policies a non-profit organization.
Keywords: accounting policies, non-profit organization, the methodology.
Tax control of non-profit organizations
Grishchenko A.V., Chief Editor, Ph. D., Certified Auditor of the Russian Finance Ministry, Associate Professor, Department of Financial Management, Moscow Metropolitan Governance University
In the current economic conditions, tax control NPO activities is mostly fiscal in nature. In the future, tax control should embody not only the control function of finance, but also distribution, stimulating, social. These processes are evident at the initial stage of the Russian tax system that dominated the subsequent tax control, which was also characteristic of the financial control as a whole. The emphasis in the tax inspection has been made to identify the violations and bring the perpetrators to justice, reparation for the damage to the state; They acted very heavy penalties for tax offenses.
Keywords: tax audit, control, a desk, on-site inspection, a nonprofit organization.
The employment contract (relationship) with disabled parents or disabled children
Avdeev V.V., Expert Appraiser
In accordance with the Russian legislation invalid is a person who has health problems with persistent functional impairments, disabilities, and who need social protection measures.
According to the Labor Code of the Russian Federation, everyone has an equal opportunity to exercise their labor rights. The order of registration of labor relations with people with disabilities, only slightly different from the usual. On peculiarities that must be considered the employer in hiring disabled people or parents of disabled children, the features explained in this article.
Keywords: contract, labor relations, the invalid, the employer, labor rights.
Trends in the development and support of non-profit organizations in Russia
Grishchenko J. I., Ph. D., Assistant Professor of Financial Management, Financial University under the Government of the Russian Federation
The article analyzes the trends in the development of the nonprofit sector in Russia. In addition, we study a set of measures of state support for non-profit organizations.
Keywords: non-profit organizations, development, government support.
Features of formation of the cost of the public institution
Migashkina E.S., Ph. D., Associate Professor, Professor, Department of Taxes, Financial University under the Government of the Russian Federation
The article analyzes the peculiarities of formation of the cost of public institutions. The main aim of this work was to identify the main problems arising in the process of applying the cost approach in the assessment of public institutions. Presents the evaluation mechanism of the Autonomous institution with the position of the property complex. The main attention is paid to the assessment of real estate. It shows directions in which it is advisable to evaluate state agencies and revaluation of non-financial assets.
Keywords: Cost, public institution, efficiency, evaluation.
Religious organizations as non-profit entities
Kolbasov V.V., Lawyer
The legal relations in the field of human and civil rights to freedom of conscience and freedom of religion, as well as the legal status of religious communities is regulated by the Federal Law of September 26, 1997 № 125-FZ. Features of the legal status, establishment, reorganization and liquidation of religious organizations, religious organizations, management discussed in this article.
Keywords: religious organization, creation, reorganization, liquidation, management.