Abstract

The article presents the essential aspects of medical devices and medicines, the importance of this market for the population of the country. The modern dynamics and directions of development of the medical devices and drugs market in Russia are revealed, the primary role of state regulatory bodies in this process is noted. The author outlined the current requirements for the subsequent measurement of inventory values in the statement of financial position, the reflection of its results in the accounting. The article covers not only accounting rules for evaluation after recognition of medicines and medical products by pharmacy organizations, but also tax aspects.

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