The use of FAS (Federal Accounting Standards) “Information on operations with related companies” in medical institutions

Abstract

The article considers the problems of transition of medical institutions to a new stage of economic revolution in Russia at the turn of the century and processes of increased economic integration, which scored the greater activity in the late twentieth century, demanded, in addition to addressing several other challenges, improvement of accounting in Russia in accordance with international standards. The main direction of signiƒcant transformation of accounting in Russia is to improve the quality of information provided to users, as well as its free access for users of such information. Over the years, there has been a gradual change in the Russian accounting and reporting system using foreign experience. “Concession agreements for the provision of services: accounting from the concendant in the framework of the Federal public sector accounting standard”.