Innovations in the accounting policy of medical organizations in 2023

Abstract

The article considers changes that should be made to the accounting policy of medical and other organizations in 2023. The changes are related to the update of the Russian regulatory framework in the field of accounting and taxation, which required changes to the working documents of organizations. The article, based on a consistent review of the new documents, considers those changes that should be made to the accounting policies of commercial medical organizations, as well asbudgetary, autonomous or state-owned medical institutions.