title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐ±ÑÐ¸Ð´Ð¸Ð¹ Ð¿Ð¾ Ð²Ð¾Ð·Ð¼ÐµÑÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¾Ð±ÑÐ°ÑÐµÐ½Ð¸Ðµ Ð¸ Ñ ÑÐ°Ð½ÐµÐ½Ð¸Ðµ ÑÐ°Ð´Ð¸Ð¾Ð°ÐºÑÐ¸Ð²Ð½ÑÑ Ð¾ÑÑ Ð¾Ð´Ð¾Ð²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Features of accounting and tax accounting of budget subsidies for reimbursement of costs for handling and storage of radioactive waste
Creators: name: Ð¢ÑÐ¸ÑÐ¾Ð½Ð¾Ð²Ð°, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÑÐ±ÑÐ¸Ð´Ð¸Ñ
ÑÑÐµÐ´ÑÑÐ²Ð° ÑÐµÐ»ÐµÐ²Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
ÑÑÐµÑ
Ð³Ð¾ÑÐºÐ¾Ð½ÑÑÐ°ÐºÑ
ÑÐ°Ð´Ð¸Ð¾Ð°ÐºÑÐ¸Ð²Ð½ÑÐµ Ð¾ÑÑ Ð¾Ð´Ñ
subsidy
funds of targeted financing
accounting
state contract
radioactive waste

description: Ð ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¿ÑÐµÐ´Ð¼ÐµÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐ±ÑÐ¸Ð´Ð¸Ð¹ Ð½Ð° Ð²Ð¾Ð·Ð¼ÐµÑÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¾Ð±ÑÐ°ÑÐµÐ½Ð¸Ðµ Ñ ÑÐ°Ð´Ð¸Ð¾Ð°ÐºÑÐ¸Ð²Ð½ÑÐ¼Ð¸ Ð¾ÑÑÐ¾Ð´Ð°Ð¼Ð¸. Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â ÑÐµÐ¾ÑÐµÑÐ¸ÐºÐ¾-Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÑÐ±ÑÐ¸Ð´Ð¸Ð¹ Ð½Ð° Ð²Ð¾Ð·Ð¼ÐµÑÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¾Ð±ÑÐ°ÑÐµÐ½Ð¸Ðµ Ñ ÑÐ°Ð´Ð¸Ð¾Ð°ÐºÑÐ¸Ð²Ð½ÑÐ¼Ð¸ Ð¾ÑÑÐ¾Ð´Ð°Ð¼Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ° Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾ÑÐµÑÑÐ°. ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐµÐ½Ð¸Ð½Ð³ÑÐ°Ð´ÑÐºÐ°Ñ Ð°ÑÐ¾Ð¼Ð½Ð°Ñ ÑÐ»ÐµÐºÑÑÐ¾ÑÑÐ°Ð½ÑÐ¸Ñ, Ð½Ð°ÑÐ¾Ð´ÑÑÐ°ÑÑÑ Ð² Ð³Ð¾ÑÐ¾Ð´Ðµ Ð¡Ð¾ÑÐ½Ð¾Ð²ÑÐ¹ ÐÐ¾Ñ, ÑÐ²Ð»ÑÑÑÐ°ÑÑÑ ÑÐ¸Ð»Ð¸Ð°Ð»Ð¾Ð¼ ÐÐ Â«ÐÐ¾Ð½ÑÐµÑÐ½ Ð Ð¾ÑÑÐ½ÐµÑÐ³Ð¾Ð°ÑÐ¾Ð¼Â». Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¸ Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÑÐ±ÑÐ¸Ð´Ð¸Ð¹, Ð´Ð°Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð½Ð°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° ÐÐ±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÐµÐ³Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐ·ÑÑÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÑÐ±ÑÐ¸Ð´Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð³Ð¾ÑÐºÐ¾Ð½ÑÑÐ°ÐºÑÐ°. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÐ°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐ¹ Ð¼ÐµÑÐ¾Ð´ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ° Ð² ÑÐ°Ð¼ÐºÐ°Ñ ÐÐ±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: The subject of the study is accounting and tax accounting of budget subsidies for reimbursement of costs for radioactive waste management. The purpose of the dissertation is a theoretical and methodological justification of the organization of accounting and tax accounting of subsidies for reimbursement of costs for radioactive waste management, as well as proposals for improving the organization of accounting for this process. The object of the study is the Leningrad Nuclear Power Plant located in the city of Sosnovy Bor, which is a branch of Rosenergoatom Concern JSC (joint-stock company). The paper considers the theoretical and legal foundations of subsidies, gives the main characteristics of the Object of research, analyzes its activities. The features of accounting and tax accounting of subsidies and state contracts are studied. As a result, the most rational method of organizing accounting within the framework of the Research Object is proposed.