Specifics of a joint venture agreement in the field of health care in terms of international and Russian financial reporting standards

Abstract

In the context of the development of integration processes not only in the commercial, but also in the public sector of the economy, and, in particular, in the healthcare sector, the issues of applying IFRS for the public sector in the development of Russian accounting standards applied in the public sector are becoming increasingly important. The article examines the issues of the main differences arising in the preparation of an agreement on joint activities in the aspect of international and Russian financial reporting standards on the example of an agreement on joint activities in medicine, which is most relevant in the context of a global pandemic.