Organization of accounting of revenues and expenses of budgetary healthcare institutions
https://doi.org/10.53315/2949-1177-2025-4-2-71-86
Abstract
The article examines the organization of accounting of incomes and expenses in budgetary healthcare institutions, focusing on the key aspects of their regulatory framework and accounting methodology. The authors analyze the concepts of incomes and expenses from the point of view of Russian legislation, international financial reporting standards (IFRS) and federal accounting standards for the public sector (FSBU GS). Particular attention is paid to the classification of incomes and expenses, their reflection in financial statements, as well as the specifics of accounting in medical institutions, including settlements for compulsory medical insurance (CHI) and paid services, which makes it relevant for specialists in the field of accounting and financial management in the budgetary sphere.
About the Authors
N. B. Berikova
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor,
Elista
M. P. Sarunova
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
S. V. Kikeeva
BU RK “Republican Hospital named after P.P. Zhemchueva»
Russian Federation
Russian Federation
Accountant for financial work
Elista
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Review
For citations:
Berikova N.B., Sarunova M.P., Kikeeva S.V. Organization of accounting of revenues and expenses of budgetary healthcare institutions. Economic policy and financial resources. 2025;4(2):71-86. (In Russ.) https://doi.org/10.53315/2949-1177-2025-4-2-71-86
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