Order of the Ministry of Finance of the Russian Federation of October 16, 2000 . N 92n "On approval of the Regulation on accounting "State aid accounting" is an important document that has become fundamental in the field of accounting of state aid in Russia. Unlike fiction, this text is a normative act, but its importance and impact on the practice of accounting and financial accounting cannot be overestimated. This book contains key provisions related to the accounting of state aid, which makes it an indispensable reference material for accountants, financiers, economists and specialists in the field of public administration. It will be especially useful for those who work in public institutions, as well as in organizations receiving funding from the state. The order covers a wide range of topics related to the recognition of state aid, including the principles of its recognition, evaluation and disclosure of information. Readers will be able to learn how to properly account for various types of assistance, whether it be grants, subsidies or other forms of support. This is especially true in the modern economy, where the interaction of the state and business is becoming increasingly important. The book also raises important issues of transparency and accountability in the use of public funds. In the context of growing requirements for financial reporting and control over budget spending, an understanding of the principles of accounting for state aid becomes necessary to ensure effective financial management. In addition, this order is part of the wider accounting system in Russia, which makes it relevant for study in the context of other regulations and standards. Readers interested in accounting and financial control will find in this book useful recommendations and practical advice that will help them in their daily work. The author’s team, which worked on the creation of this order, consists of professionals in the field of accounting and financial management. Their experience and knowledge provide a high degree of reliability and relevance of the information provided . This makes the book not only a theoretical source, but also a practical guide for specialists. This book will be of interest not only to experienced accountants, but also to students of economic universities who study accounting and financial management. It will help them better understand how the state aid accounting system works and what principles underlie it. If you are looking for information about accounting, government assistance or financial control, this order will be a valuable resource for you. It will not only expand your knowledge, but also help you become more competent in your field. Thus, “Order of the Ministry of Finance of the Russian Federation dated October 16, 2000 . N 92n "On approval of the Regulation on accounting" Accounting for state aid "is not just a document, but a key to understanding the complex processes taking place in the field of public finance. Read, study and apply the knowledge gained in practice to contribute to the development of an effective system of accounting and management of financial resources in Russia