Некоммерческие организации в России
Русская версия

Contents of N3/2015

all contents

Contents of №3' 2015

Correction of errors detected in primary (consolidated) accounting documents of non-profit public institutions
Oparina S.I., Ph. D., Associate Professor, Deputy Head of the Department of Financial Management, the Moscow City University of Management of the Moscow Government
Specific recommendations for correcting errors in the primary document given in the regulations, developed in the post-Soviet period and accordingly does not contain rules fix the document in today's electronic document. The need for new solutions and recommendations of the bug fixes in the primary document.
Keywords: primary document, electronic document management, error correction.

Problems of accounting tax base for property tax
Krishtaleva T.I., Ph. D., Certified Auditor, Professor of Department «Accounting for Financial Credit and Non-profit Organizations», Financial University of the Russian Federation
In this paper we show that by 2014, the tax base for property tax is determined solely on the basis of accounting data, after January 1, 2014 property tax in respect of certain properties is calculated on the basis of their cadastral value. Complexity in terms of the property tax is also a need to exclude movable property acquired after 2013 from the tax base. Another problem is the classification of property on movable and immovable. To correct the tax base requires a clear definition of real estate as an object of taxation.
Keywords: the residual value, average cost, the cadastral value of real and personal property, separate property records.

Internal establish a religious organization: features of labor relations
Semenihin V.V., Head «Ekspertbyuro Semenikhina», Certified Auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
The employment relationship between an employer – a religious organization and an employee have a number of features. This follows from the labor legislation of the Russian Federation. The internal religious organization order which largely determine these characteristics is talked about in this article.
Keywords: religious organization, labor relations, employee, internal regulations.

Crowdfunding development in Russia and abroad
Grishchenko J. I., Ph. D., Assistant Professor of Financial Management,Financial University under the Government of the Russian Federation
The term «Crowdfunding» is relatively recent, but the idea of national, collective financing is not new. Crowdfunding – a collective cooperation of people who voluntarily pool their money and other resources together, usually via the Internet, to support the efforts of other people or organizations.
Keywords: Crowdfunding, donation, donor, a non-profit organization.

Bankruptcy credit cooperatives
Avdeev V.V., Expert Appraiser
In accordance with Article 10 of the Federal Law of July 18, 2009 № 190-FZ relations associated with the insolvency (bankruptcy) of credit cooperatives, governed by the laws of the Russian Federation about insolvency (bankruptcy). The special provisions of the Federal Act on October 26, 2002 № 127 of the credit consumer cooperatives are spoken about in this article.
Keywords: insolvency, bankruptcy, credit cooperatives, legislation.

New legal forms of non-profit organizations: an analysis of the provisions of civil law
Grishchenko A.V.,Chief Editor, Certified Auditor Russian Finance Ministry, Ph. D., Associate Professor, Department of Financial Management, Moscow Metropolitan Governance University
On September 1, 2014 has changed the classification of legal entities. Amendments to the Civil Code of the Russian Federation made a Federal Law of May 5, 2014 № 99-FZ «On Amendments to Chapter 4 of the Civil Code of the Russian Federation, and Repeal of Certain Provisions of Legislative Acts of the Russian Federation».
Keywords: forms of non-profit organizations, the civil code, a closed list, corporate, unitary.

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