Methodological approaches to accounting for long-term assets held for sale in medical organizations

Abstract

The article delineates methodological approaches for accounting long-term assets held for sale within medical organizations. The author meticulously emphasizes the accurate classification of these assets, elucidating the complexities inherent in their subsequent valuation, particularly in scenarios where the probability of a sale within the fiscal year diminishes. A comprehensive analysis is provided on the processes involved in the disposal of long-term assets held for sale, including the recognition and writeoff of impairment losses when applicable. The discourse extends to a comparative examination of the accounting and tax treatment of such assets in medical organizations. Furthermore, the article elucidates the principal directions for disclosing pertinent information in the financial statement notes, which are critical for informed decision-making by stakeholders.