Accounting policy and its role in organizing accounting for accounting and taxation purposes for healthcare institutions

Abstract

In such an important area as healthcare, more and more attention has been paid to the efficiency and effectiveness of accounting policies. Today’s healthcare industry is changing rapidly, adapting to new patient needs, updated technologies and treatments, and evolving payment models. Innovations in the accounting policies of budgetary institutions for 2024 reflect the general trend of changes in the accounting and tax areas in Russia. This article is devoted to current issues, as well as the most significant moments of changes for 2024 in the accounting policy for the purposes of accounting and tax accounting of budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the features of budget accounting, accounting policies for both accounting and tax accounting purposes, and changes that occurred in budget legislation. It is concluded that the accounting policy of a budgetary institution is the product of extensive analytical work. However, despite this, it is practically difficult to take into account all the possible nuances of this policy. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and tax accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare).