Current requirements for inventory in healthcare organizations

Abstract

The article discusses the content of two federal standards “Events after the reporting date” — for commercial organizations and for public sector organizations. Similar methodological approaches have been identified in the recognition, accounting and reporting of events after the reporting date. The list of issues requiring inclusion in the accounting policy of the organization in terms of events after the reporting date is considered. It is shown that events after the reporting date are a consequence of the organization’s work in a risky environment. This requires the identification and regular monitoring of risks. Based on the consideration of the risk system inherent in medical organizations, recommendations are given on the disclosure of information about risk factors and their consequences in the context of economic sanctions.