Changes in the field of accounting of medical budgetary institutions in 2025

Legislative reforms that regularly affect the healthcare industry make it difficult to track changes in the accounting of medical institutions. In this regard, it seems necessary to understand the changes in more detail. The relevance of the study is due to the value of legislative changes in the accounting of medical budgetary institutions, which will come into force in 2025. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. This article presents information related to changes in the accounting of institutions, in particular, the features of the introduction of new federal accounting standards, as well as new forms of electronic primary documents are considered. It should be noted that ensuring operational document flow is one of the most important factors determining the efficiency of doing business. In addition, innovations in budget accounting related to determining the initial cost of non-produced assets are considered. A conclusion is made about the importance of the considered innovations in the accounting of medical budgetary institutions, as well as the need to ensure their timely and high-quality implementation. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as to the scientific community engaged in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including health care).