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ACCOUNTING OF TARGET MEANS IN NON-PROFIT ORGANIZATIONS

Abstract

In article features of reflection in accounting of non-profit organizations of receipt and use of target means and an order of submission of financial statements are considered.

Material is based on the operating regulatory base taking into account the last changes and additions.

About the Author

Margarita A. Zhidkova
MADI
Russian Federation
Ph. D., associate professor


References

1. Federal'nyi zakon ot 12.01.1996 N 7-FZ (red. 31.12.2014) «O nekommercheskih organizaciyah».

2. Federal'nyi zakon ot 06.12.2011 N 402-FZ (red. 04.11.2014) «O buhgalterskom uchete».

3. Prikaz Ministerstva Finansov RF ot 02.07.2010 N 66n (red. 04.12.2012) «O formah buhgalterskoi otchetnosti».

4. Prikaz Ministerstva Finansov RF ot 31.10.2000 N 94n (red. 08.11.2010) «Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo - hozyaistvennoi deyatel'nosti organizacii i Instrukcii po ego primeneniyu».

5. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii» PBU 1/2008 (utverzhdeno prikazom Ministerstva Finansov RF ot 06.10.2008 N 106n, v red. 18.12.2012).

6. Polozhenie po buhgalterskomu uchetu «Buhgalterskaya otchetnost' organizacii» PBU 4/99 (utverzhdeno prikazom Ministerstva Finansov RF ot 06.07.1999 N 43n, v red. 08.11.2010).

7. Informaciya Ministerstva Finansov RF «Ob osobennostyah formirovaniya buhgalterskoi otchetnosti nekommercheskih organizacii» (PZ-1/2011) // Administrator obrazovaniya, 2012, fevral', no. 4.


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ISSN 2409-7217 (Online)