Abstract
The article reveals the legislative stipulated prerequisites for acquiring the licenses for the provision of services by medical entities, presents the current dynamics of the licensing process, its supporting and limiting factors. The author considers in detail the process of recognition the initial cost of licenses, as a type of intangible assets, in medical organization’s accounting. The main directions of current approaches to the subsequent measurement of licenses and permits by medical organizations are outlined, problematic aspects of the accounting process related to the correct calculation of income tax are identified.
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