Application of Federal accounting standards in state noncommercial institutions
Krishtaleva T. I .,
Doctor of Economics, Professor of Accounting, Analysis and Audit Department, Financial University under the Government of the Russian Federation
The article examines the main activities that are necessary in state nonprofit institutions at the stage of the application of federal accounting standards for public sector organizations.
Keywords: inventory, assets, liabilities, recognition criteria, balance sheet accounts, off balance accounts, inventory object, depreciation, impairment of assets, cadastral value.
Horticultural organizational non-commercial partnerships: accounting and taxation
head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Since January 1, 2019, a new federal law has come into force, regulating relations arising in connection with the maintenance of gardening and truck farming for its own needs.
On the specifics of accounting and taxation of non-profit organizations set up for gardening and truck farming, we will discuss in this article.
Keywords: horticultural, gardening, non-profit organizations, NGOs, partnerships, accounting, taxation.
Personnel records management in ncos: an order (order) on sending an employee (employees) on a business trip, when you can give money to one person for many
In the economic activities of non-profit organizations, staff travel is quite common, sooner or later most organizations face them. And the direction of the employee on a business trip is always in the interests of the employer, which is documented, including by the order of the head. The subject of this article will be an order (order) on the direction of the employee on a business trip.
Keywords: personnel, order, business trip, accountable amounts, employee.
Methods of fundraising: theory and practice
Grishchenko Yu. I.,
Ph. D., associate professor financial management, Financial University under the Government of the Russian Federation,
Abstract: In modern conditions, especially for real-NS is in the area of fundraising for US the realization of the goals of the organization. The term fundraising comes from the English. In the center of fundraising is a person – a fundraiser or fundraising manager. However, the fundraiser has not yet become the norm for Russian NGOs, and the success of raising funds largely depends on its professionalism.
Keywords: fundraising, non-profit organization, financing, fund-raising.
Application of the simplified system of taxation of nonprofit organizations i№ 2018 year
accountant OOO «TERRAFINANS»
In accordance with the provisions of the Tax code of the Russian Federation nonprofit organizations, in addition to General tax regime, can apply the simplified system of taxation, established by chapter 26.2 «Simplified system of taxation» of the Code, subject to compliance with certain requirements. Application of the simplified system of taxation of nonprofit organizations has a number of features, in particular the accounting for income and expenses. To notify the tax authorities on the application of the simplified tax system are required before 31 December of the year preceding the year of application. Thus, the overview of the main provisions the use of non-profit organizations in the simplified system of taxation is quite relevant.
Keywords: non-profit organizations, the simplified system of taxation, accounting of income and expenses, the transition to the simplified system of taxation.
Participation in procurement for state and municipal needs of socially oriented non-profit organizations
Grishchenko А. V.,
Chief Editor, certified auditor Russian Finance Ministry Associate Professor of «Financial Management and Financial Law» MGUU Moscow Government
Selezneva A. M.,
Chief accountant of the accounting department, organization and holding of competitions and auctions of Sokolniki district of Moscow
Support for socially-oriented non-profit organizations over the past few years has become one of the most pressing topics in the Russian economy. One of the really working mechanisms of financial support for socially-oriented non-profit organizations is the participation of the above-mentioned entities in state and municipal purchases.
Keywords: socially oriented non-profit organizations, procurement, public needs, register, suppliers.
Medical organizations as non-profit organizations. Regulation features
According to the civil legislation of the Russian Federation, medical organizations can be established both in the form of commercial and in the form of non-profit organizations. About the peculiarities of legal regulation, accounting and taxation of non-profit medical organizations, we will discuss this article.
Keywords: NCO, medical organization, features, registration