Некоммерческие организации в России
Русская версия

Contents of N3/2017

all contents

Contents of №3' 2017

Administration of accounting in non-profit organizations

Semenihin V.V., head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB

As you know, one of the most crucial periods in the activity of any organization is the preparation and formation of accounting reports. Nor are non-profit organizations that, like all other firms, form their accounting (financial) statements on the basis of accounting data. About what the order of non-profit organizations are accounting, we’ll talk further inmore detail.

Keywords: non-profit organizations, accounting, chart of accounts, ways of doing business.


The organization of separate accounting of costs non-profit organizations

Grishchenko Y.I., Ph. D., аssociate Professor of Corporate Finance and Corporate Governance Financial University under the Government of the Russian Federation

Abstract: to achieve the purpose of statutory activities and non-commercial organizations may carry out entrepreneurial and other income-generating activities. In its accounting policies (for the purposes of accounting and tax accounting) non-profit organization establishes a procedure for providing features of separate accounting of statutory and business, as well as methods of allocating costs between activities.

Keywords: non-profit organization, accounting, tax accounting, cost.


Termination of the labor contract with the worker of the religious organization

Avdeev V.V., Consultant for Taxes and Levies

Additional grounds for the termination of an employment contract with an employee of a religious organization are predetermined, for the most part, by specific features of labor and, of course, by the specifics of the employer. Often, these grounds are associated with the internal regulations of a religious organization. About this, only in detail, you can find out by reading our material.

Keywords: worker, labor contract, religious organization


Theoretical and organizational aspects of the regulatory planning of costs of performance of the state tasks for healthcare institutions

Katyzhenkova E. A., Deputy Head of Economic Planning Department of BPHF Blood Transfusion Station of Moscow Healthcare Department

In the context of accelerating globalization processes, health care systems all over the world share one common goal of improving the health of people through the provision of high quality and affordable medical services while ensuring overall economic stability. Health care costs are steadily increasing, so the achievement of this goal has become more difficult than ever before. The leading role in the system of management of budget expenses belongs to planning, which nowadays acquires a new quality. This article is devoted to discussion of theoretical and organizational aspects of regulatory planning of costs of performance of state tasks of the state-financed healthcare institutions.

Keywords: theoretical aspects, organizational aspects, regulatory planning, financing, state task, state-financed institutions.


Overview of key changes in the legislation on machine-place

Grishchenko А.V., Chief Editor, certified auditor Russian Finance Ministry, Associate Professor of «Financial Management and Financial Law» MGUU Moscow Government

With the adoption of Federal Laws of July 13, 2015, No. 218-FZ «On State Registration of Real Estate», July 3, 2016 No. 315-FZ «On Amending Part One of the Civil Code and Certain Legislative Acts of the Russian Federation» from January 1, 2017 The changes in Art. 130 Civil Code, according to which car places are independent objects of real estate.

Keywords: car places, vehicles, real estate object, cadastral registration, status


the question of the institutionalization of the interaction of industrial companies through the formation of non-profit sectoral business associations

Pleschenko V. I., Ph. D. in Economics, JSC «Goznak», Head of department

The development of modern companies suggests the active involvement in interfirm cooperation in various forms. In this connection, belonging to the business communities is an important tool for ensuring stability in a complex and mobile external environment. Industry associations and clubs, which are non-profit organizations and existing mostly due to contributions from members, collect, analyze and study information aggregation of opinions, the formation of a consolidated position on the strategically important issues and advocacy industry interests in governmental authorities. Interaction with such organizations bear the positive effects for the state authorities, which gets an effective feedback mechanism that provides access to up-todate information on trends in industrial development, approval, preparing decisions and clarify in advance the reaction of the business community to them.

Keywords: cooperation, coordination, institutionalization, business associations, clubs, non-profit associations, sectoral community.


Personal data: deterioration of personal data processed in information systems of personal data

Kolbasov V.V., Lawyer
In this article, we «talk» about the depersonalization of personal data processed in personal data information systems. Particular attention in the article will be given to the requirements and methods for the depersonalization of personal data by state and municipal bodies using these data.

Keywords: personal data, requirements, methods for depersonalization.


NGO: status of the executive of public useful services

Demidov A. V., expert

President of the Russian Federation V. V. In his annual addresses to the Federal Assembly in 2015–2016, Putin pointed out the importance of supporting non-profit organizations that proved to be irreproachable partners of the state and pointed to the need to establish the legal status of a «non-profit organization performing socially useful services» and developing the necessary legal and regulatory framework.

Keywords: non-profit organizations, status, performer, public benefit services.

Все права принадлежат Издательству «Дело и cервис» Полное или частичное воспроизведение или размножение каким-либо способом материалов допускается только с письменного разрешения Издательства «Дело и Сервис».