Th e article examines the features of creating non-profi t organizations in the fi eld of physical culture and sports, as well as the rules of accounting and formation of accounting (fi nancial) statements of NPOs.
accounting, accounting reporting, non-profi t organizations, sports organizations
1. Grazhdanskiy kodeks Rossiyskoy Federacii. Chasti I, II.
2. Federal'nyy zakon ot 6.12.11 № 402-FZ «O buhgalterskom uchete»
3. Federal'nyy zakon ot 04.12.2007 № 329-FZ «O fizicheskoy kul'ture i sporte v Rossiyskoy Federacii».
4. Federal'nyy zakon ot 12.01.1996 № 7-FZ «O nekommercheskih organizaciyah»
5. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti»
6. Prikaz Minfina Rossii ot 02.07.2010 № 66n (red. ot 19.04.2019) «O formah buhgalterskoy otchetnosti organizaciy»
7. Polozhenie po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii, utverzhdennoe prikazom Minfina RF ot 29.08.98 № 34-n
8. PBU 1/08 «Uchetnaya politika organizacii», utverzhdennoe Prikazom Minfina Rossii ot 06.10.2008 № 106n
9. PBU 4/99 «Buhgalterskaya otchetnost' organizacii», utverzhdennoe Prikazom Minfina RF ot 06.07.1999 № 43n
10. PBU 6/01 «Uchet osnovnyh sredstv», utverzhdennoe Prikazom Minfina Rossii ot 30.03.2001 № 26n
11. PBU 18/02 «Uchet raschetov po nalogu na pribyl' organizaciy», utverzhdennoe Prikazom Minfina Rossiyskoy Federacii ot 19 noyabrya 2002 goda № 114n
12. Prikaz Minsporta Rossii ot 30.03.2015 № 276 (red. ot 17.07.2019) «Ob utverzhdenii Poryadka vedeniya reestra obscherossiyskih i akkreditovannyh regional'nyh sportivnyh federaciy i predostavleniya svedeniy, soderzhaschihsya v etom reestre».
13. Buhgalterskiy finansovyy uchet: uchebnik dlya vuzov / L.V. Buhareva [i dr.]; pod red. I.M. Dmitrievoy, Yu.K. Harakoz. - 4-e izd., pererab. i dop. - M.: Izdatel'stvo Yurayt, 2019. - 490 s.
