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Conceptual bases of financial statements: qualitative characteristics

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Pages: 
98-105
UDC Code: 
657.1.012.
Authors: 
Tsygankov K Doctor of Economic Sciences, Professor  (kim492005@yandex.com)
Fadeikina Natal`ya V. Doctor of Economic Sciences in specialty 08.00.10 «Finance, monetary circulation and credit», Professor  (fadeikinanv@yandex.ru, rektor@nnet.ru)

In the scientific literature devoted to financing of a health care system, a problem of forming of financial models not enough attention is paid. However process of modeling and a research of models gives great analytical opportunities which can be expanded even due to application of econometric methods of a research, for example the correlation and regression analysis. The created serious analytical scientific base allows to conduct researches of a financial system and at the level of the Russian Federation, both at the level of the region, and at the level of the separate medical organization.

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References: 
1. Konceptualnye osnovy finansovoy otchetnosti. URL: http://www.minfin.ru/common/upload/library/2014/06/main/kontseptualnye_osnovy_na_sayt_bez_predislo-viya_-_kopiya.pdf (data obrashcheniya: 20.07.2015).

2. Mezhdunarodnye standarty finansovoy otchetnosti. M.: Askeri-ASSA, 1999.