Home  Journals  International Accounting  17(149) - 2010 December

Standard regulation of accounting in the pharmaceutical organizations

Available online: 3 December 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The organizations, including concerning the pharmaceutical branch, being in territory of the Russian Federation, are obliged to conduct accounting of property, obligations and economic operations according to the current legislation. In the present work features of the accounting reporting of the pharmaceutical organizations of a retail link (drugstores) which differ specificity because of the big nomenclature and features of the account of the realized goods (drugs and medical products) are analysed. Conclusions are drawn that now it is necessary to improve standard regulation by reorientation from registration process on the accounting reporting, regulation of the financial account, an organic combination of standard instructions of federal enforcement authorities to the professional recommendations, weighed use of the international standards in national regulation.

Keywords: the pharmaceutical market, the pharmaceutical organization, drugstore, accounting in the pharmaceutical organizations

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ISSN 2311-9381 (Online)
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