from 01.01.2015 until now
Moscow, Russian Federation
CSCSTI 06.35
Russian Classification of Professions by Education 38.02.01
Russian Library and Bibliographic Classification 65
Russian Trade and Bibliographic Classification 7
BISAK BUS BUSINESS & ECONOMICS
Starting from 2025, probation centers will begin their activities in the Russian Federation - specialized centers for comprehensive assistance to those released from prison under the socialization program. This type of assistance can be provided by non-profit organizations. The sources of funding for the centers can be both budget funding and private donations. Expenses include both accommodation and meals, and the issuance of clothes, shoes and hygiene products. The issues of drawing up an accounting policy, drawing up estimates of income and expenses, accounting and reporting of such centers are considered, taking into account the specifics of such activities.
probation, probation center, estimates of income and expenses, non-profit organizations, adaptation, penitentiary system, accounting.
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2. Slabkaya D. N. Istoki stanovleniya sluzhby probatsii v Rossiyskoy Federatsii [The origins of the formation of the probation service in the Russian Federation] / D. N. Slabkaya // Voprosy rossiyskogo i mezhdunarodnogo prava. – 2024. – T. 14, No 4-1. – P. 11-17. – EDN PXXDSE.
3. Skorokhodova A. S. Probatsiya v Rossiyskoy Federatsii: istoriya i perspektivy [Probation in the Russian Federation: History and Prospects] / A. S. Skorokhodova // Vedomosti ugolovno-ispolnitel'noy sistemy. – 2024. – № 1(260). – P. 36-42. – DOIhttps://doi.org/10.51522/2307-0382-2024-260-1-36-42. – EDN FTHQUO.
4. Dvoryanskov I. V. Postpenitentiary probation: conceptual principles / I. V. Dvoryanskov // Penitentiary science. – 2024. – T. 18, No 2 (66). – P. 179-186. – DOIhttps://doi.org/10.46741/2686-9764.2024.66.2.008. – EDN YJYEPI.
5. Gamolsky P. Y. Non-profit organizations: features of taxation and accounting / P. Yu. Gamolsky. – 14th ed., ispr.. – Moscow : Book and Business, 2011. – 383 p. – (Club of Accountants and Auditors of Non-Profit Organizations). – ISBN 978-5-212-01202-7. – EDN PDBNIQ.
