2012, № 13 (149)

Terentyeva T.A., Sviridova L.A., Kayasheva A.S, Vasilyeva E.N. ORGANIZATION OF SEPARATE ACCOUNT OF THE CHARGE OF THE MEDIA, RECOVERED THROUGH SUBSIDIESIn the article the authors' position on the need to separate accounting subsidies allocated from the regional budget and income derived from operating activities in the accounting of government and commercial organizations. Detailing proposed costs under calculation will help to justify the inclusion of the cost of the intellectual product created by the media.

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References:

1. About mass media. The law of the Russian Federation №2124-1 of 27 December 1991.

2. Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications (ROSKOMNADZOR) [Electronic resource]. — Access mode: http://www.rsoc.ru/

3. Orenburzhye. The portal of The Government of Orenburg region [Electronic resource]. — Access mode: http://www.orenburg-gov.ru/

4. Decree of the Government of Orenburg region №49d of 11 February 2008. About approval rules of providing subsidy at the expense of means by budget of region to organizations in the Sphere of electronic and printed mass media.

5. Financial newspaper. Regional release. — 1999. — № 4 (The material was prepared by the expert group of the International weekly "Financial newspaper").

About this article

Authors: Kayasheva A.S., Terentyeva T.A., Sviridova L.A., Vasilyeva E.N.

Year: 2012

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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