Basic concepts of accounting. What is Accounting and Accounting, Balance and Reporting? Basic Definitions of Accounting

Account 77 "Deferred Tax Obligations"

Account 77 "Deferred Tax Obligations" is intended to summarize information on the availability and movement of deferred tax liabilities.

Deferred tax liabilities are accepted to accounting in the amount of the value defined as a product of taxable temporary differences that have arisen in the reporting period, at the rate of income tax acting at the reporting date.

According to the credit account 77, "deferred tax liabilities" in correspondence with the debit of the account reflects a deferred tax that reduces the amount of conditional consumption (income) of the reporting period.

According to the debit of account 77, "deferred tax liabilities" in correspondence with a credit of account 68 "Calculations for taxes and fees" reflects a decrease or complete repayment of deferred tax liabilities, to the account of tax charges on the income of the reporting period.

A deferred tax obligation when retired as an asset or type of obligation, on which it was accrued, is charged with a debit of account 77 "Deferred tax liabilities" on credit of account 99 "Profit and losses".

Analytical accounting for deferred tax liabilities is conducted by types of assets or liabilities, which caused a taxable temporary difference.

Account 77 Accounting Posting "Deferred Tax Obligations" Corresponds to Accounts:

1. Calculations for dedicated property
2. Calculations for current operations
3. Calculations under the Treaty Property Management Treaty

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The account 79 "Intraconomy calculations" is intended to summarize information on all types of settlements with branches, offices, offices and other separate divisions of the organization allocated for individual balances (intrabalance calculations), in particular, settlements on dedicated property, by mutual leave of material values, sale of products, works, services, on the transfer of costs for general government activities, on wages to workers of divisions, etc.

Subaccounts can be opened to the account 79 "Intraconomy calculations":

• 79-1 "Calculations on dedicated property",
• 79-2 "Calculations on current operations",
• 79-3 "Calculations under the Treaty of Trust Management Property" and others.

The subaccount 79-1 "Calculations for the dedicated property" takes into account the state of settlements with branches, offices, offices and other separate divisions of the organization allocated for individual balances, on non-current and turnover assets transferred to them.

The property allocated by the specified units is written off by the organization from account 01 "Fixed assets" and others. In the debit of account 79 "Intra-economic calculations".

The property allocated by the Organization of these divisions is made to account for these divisions from the account of account 79 "Outdoor settlements" in the debit of account 01 "Fixed assets", etc.

The subaccount 79-2 "Calculations for current operations" takes into account the condition of all other calculations of the organization with branches, offices, offices and other separate divisions allocated for individual balances.

At subaccount 79-3, "Calculations under the Treaty of Trust Management Property" takes into account the state of calculations related to the execution of contracts of trust management of property. This subaccount is used to account for calculations from the founder of the Office, the Trustee, as well as the settlements on property transferred to the Trustee, taken into account on a separate balance sheet.

The property transferred to trust management is written off by the founder of management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. In the debit of account 79 "Outdoor settlements" (at the same time, the debit of accrued depreciation accounts, and account loan 79 "Intra-economic calculations"). The property adopted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments" and other accounts of account 79 "Intra-economic calculations" (at the same time on the amount of accrued depreciation, an account loan is recorded on the loan 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and a credit account 79 "Intra-economic calculations").

Upon termination of the contract of trust management and return property, the founder of the Office makes reverse records. If a contract of confidential property management provides for other property transactions transmitted to trust management, then the accounting of these operations is in general.

The transfer of funds to the account due to the founder of the profit management (income) in a separate balance sheet is reflected on the loan of accounting accounts and the debit of account 79 "Intra-economic calculations". The funds received by the founder of the Office of this profits (income) come to the debit of accounting accounts in correspondence with the account of 79 "Intraconomy settlements".

The founder of the management due to the trust manager of the compensation for damages caused by the loss or damage to the property transferred to trust management, as well as the missed benefits, are reflected in the debit of account in correspondence with the account of account 91 "Other income and expenses" account. Upon receipt of the founder of the management of these funds, cash accounting accounts debit and credits 76 "settlements with different debtors and creditors".

Analytical accounting on account 79 "Intraconomy calculations" is conducted on each branch, representation, separation or other separate division of the organization allocated for a separate balance sheet, and settlements under the trust management agreements - for each contract.

Account 79 Accounting Wiring "Intraconomy Calculations" Corresponding to accounts:

Section VII. Capital

The accounts of this section are intended to summarize information about the status and movement of the capital of the Organization.

Account 80 "Authorized capital"

The account 80 "authorized capital" is intended to summarize information on the status and movement of the authorized capital (share capital, authorized capital) of the organization.

The balance of 80 "authorized capital" must correspond to the size of the authorized capital, recorded in the constituent documents of the organization. The account records 80 "authorized capital" are manufactured in the formation of authorized capital, as well as in cases of increasing and decreasing capital only after making relevant changes to the constituent documents of the organization.

After the state registration of the organization, its authorized capital in the amount of deposits of founders (participants) provided for by the constituent documents is reflected on the credit of account 80 "authorized capital" in correspondence with the account of 75 "settlements with the founders". The actual contribution of the deposits of founders is carried out on credit account 75 "Calculations with the founders" in correspondence with accounts for accounting for money and other values.

Analytical accounting on account of 80 "authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, the stages of capital formation and types of shares.

The account 80 is also used to summarize information about the status and movement of deposits in general property under a simple partnership agreement. In this case, the account 80 is called "deposits of comrades."

The property made by comrades in a simple partnership in account of their deposits occurs at the debit of property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and account credit 80 "Comrades' contributions". When returning the property to comrades, with the termination of the contract of a simple partnership in accounting, reverse records are made.

Analytical accounting on account 80 "Comrades' contributions" is conducted for each contract of a simple partnership and each member of the contract.

Account 80 accounting of wiring "Authorized capital" Corresponding to accounts:

Score 81 "Own shares (shares)"

The account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of their own shares, redeemed by the shareholders from shareholders for subsequent resale or cancellation. Other business commits and partnerships use this account to take into account the share of the participant acquired by the Company himself or the partnership for transferring to other participants or third partnership.

When redeeming with a joint-stock or other society (partnership), the shareholder (participant) of the shares belonging to him (share) in accounting for the amount of actual costs is recorded on the debit of account 81 "Own shares (shares)" and the loan of cash accounting accounts.

Cancellation of its own shares redeemed by the joint-stock company is carried out on the loan of account 81 "Own shares (shares)" and the debit of account 80 "authorized capital" after being fulfilled by this society of all the procedures provided for. The arising from this on account 81 "Own stocks (shares)" The difference between the actual costs of the redemption of shares (shares) and the nominal value of them are among the 91 "Other income and expenses".

Account 81 accounting of wiring "Own shares (shares)" Corresponding to accounts:

Score 82 "Reserve Capital"

The score 82 "Reserve Capital" is intended to summarize information on the status and movement of reserve capital.

The deductions to the reserve capital from the profits are reflected on the account of account 82 "Reserve Capital" in correspondence with the account 84 "Retained earnings (uncovered loss)".

The use of reserve capital funds takes into account the debit of account 82 "Reserve Capital" in correspondence with accounts:

• 84 "Retained earnings (uncovered loss)" - in part of the amounts of the reserve fund sent to cover the loss of the organization for the reporting year;
• or - in terms of the amounts sent to the repayment of the bonds of the joint stock company.

Account 82 Accounting Wiring "Reserve Capital" Corresponding to accounts:

Account 83 "Extension Capital"

The account 83 "Extension Capital" is intended to summarize information on the addition capital of the Organization.

According to the credit account 83 "Extension Capital" reflect:

• the increase in the value of non-current assets detected by the results of the revaluation of them is to correspondence with the accounting accounts of assets for which the cost increase was determined;
• the amount of the difference between the sales and nominal value of the shares taken in the process of forming the share capital of the joint-stock company (under the establishment of the Company, with the subsequent increase in the authorized capital) by selling shares at a price exceeding the nominal value, in correspondence with the account of 75 "Calculations with the founders" .

The amounts attributed to the account loan 83 "Extreme Capital" are usually not written off. Debit records on it can only take place in cases:

• repayment of the amounts of reducing the cost of non-current assets that revealed from its revaluation - in correspondence with accounting accounts for assets for which the cost reduction was determined;
• the directions of funds to increase the authorized capital - in correspondence with the account of 75 "settlements with the founders" or account 80 "authorized capital";
• the distribution of the amounts between the founders of the organization is to correspondence with the account of 75 "settlements with the founders", etc.

Analytical accounting on account 83 "Extension Capital" is organized in such a way as to ensure the formation of information on the sources of education and areas of use of funds.

Account 83 Accounting Wiring "Extension Capital" Corresponding to accounts:

Score 84 "Retained earnings (uncovered loss)"

Score 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of the amounts of retained earnings or uncovered loss of the organization.

The amount of net profit of the reporting year is debited by the final turnover of December on credit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses". The amount of the net loss of the reporting year is debited by the final turnover of December in the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses".

The direction of the profit of the reporting year on the payment of revenues to the founders (participants) of the Organization on the basis of the approval of the annual financial statements is reflected in the debit of account 84 "Retained earnings (uncovered loss)" and account loans 75 "Calculations with founders" and 70 "Calculations for wage personnel " A similar recording is made when paying intermediate income.

The accounting balance of the accounting year of the reporting year is reflected on the account of account 84 "Retained earnings (uncovered loss)" in correspondence with accounts:

• 80 "authorized capital" - when bringing the magnitude of the authorized capital to the value of the organization's net assets;
• 82 "Reserve capital" - when referring to repayment of the reserve capital;
• 75 "Calculations with the founders" - when repaying the loss of a simple partnership due to the target contributions to its participants, etc.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the use of funds. At the same time, in analytical accounting, the funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be divided.

84 Accounting account of wiring "Retained earnings (uncovered loss)" Corresponding to accounts:

Score 86 "Target Financing"

The account 86 "targeted financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds, etc.

Target funds obtained as sources of financing of certain events are recorded on the credit of account 86 "Target Financing" in correspondence with account 76 "Calculations with different debtors and creditors".

The use of targeted financing is reflected in the debit of account 86 "Target financing" in correspondence with accounts: 20 "Basic Production" or 26 "General Expenditures" - in the direction of means of targeted funding for the content of a non-profit organization; 83 "Extension Capital" - when using means of targeted funding obtained in the form of investment funds; 98 "Incomes of future periods" - when sending a commercial organization of budget funds to finance costs, etc.

Analytical accounting on account 86 "Target financing" is under the appointment of targets and in the context of sources of their receipt.

Account 86 Accounting Posting "Target Financing" Corresponding to accounts:

Section VIII. Financial results

The accounts of this section are intended to summarize information on income and expenses of the organization, as well as identifying the final financial result of the organization's activities during the reporting period.

1. Revenue
2. Cost of sales
3. Value added tax
4. Excise
5. Profit / loss from sales

Account 90 "Sales"

The account 90 "Sales" is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:

• finished products and semi-finished products of own production;
• works and services of industrial nature;
• work and services of non-industrial nature;
• purchased products (purchased for configuration);
• construction, assembly, design and exploration, geological exploration, research and system, etc. work;
• goods;
• services for the carriage of goods and passengers;
• freight forwarding and handling operations;
• communication services;
• providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);
• providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (when it is the subject of the organization's activities);
• participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, performance of work, service, etc. is reflected on the loan of account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers". At the same time, the cost of sold goods, products, works, services, etc. is written off the credit of accounts 43 "Finished products", 41 "goods", 44 "Sale expenses", 20 "Basic production" and others. In the debit of account 90 "Sales" .

In organizations engaged in the production of agricultural products, the loan account 90 "Sales" reflects revenue from the sale of products (in correspondence with the account 62 "Calculations with buyers and customers"), and on the debit - the planned cost of it (during the year, when the actual cost Not detected) and the difference between the planned and actual cost of sold products (at the end of the year). The planned cost of sold products, as well as the amount of differences, are written off into the debit of the account 90 "Sales" (or are reversed) in correspondence with those accounts on which this product was taken into account.

In organizations carrying out retail trade and leading accounting of goods at prior prices, on the loan of account 90 "Sales" reflects the sale value of goods sold (in correspondence with accounting accounts and settlements), and the debit is their accounting value (in correspondence with the account 41 "Goods") with simultaneous reversing amounts of discounts (capet) related to goods sold (in correspondence with a score of 42 "trade margin").

By account 90 "Sales" can be opened by subaccount:

• 90-1 "Revenue";
• 90-2 "Cost of sales";
• 90-3 "Value Added Tax";
• 90-4 "excise";
• 90-9 "Profit / loss from sales".

On subaccount 90-1 "revenues" takes into account the receipts of assets recognized by revenue.

On subaccount 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on the subaccount 90-1 "revenue".

The subaccount 90-3 "value added tax" takes into account amounts of value added tax due to receipt from the buyer (customer).

At subaccount 90-4 "excise taxes", the amounts of excise taxes included in the price of sold products (goods) are taken into account.

Organizations - Export duties payers can open to account 90 "Sales" subaccount 90-5 "Export duties" for accounting for export duties.

Subaccount 90-9 "Profit / loss from sales" is intended to identify financial results (profit or loss) from sales for the reporting month.

Entries for subaccounts 90-1 "Revenue", 90-2 "Sales Cost", 90-3 "Value Added Tax", 90-4 "excise taxes" are made conscriptive during the reporting year. Monthly comparison of the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value Added Tax", 90-4 "excise taxes" and loan turnover on subaccount 90-1 "Revenue" determines the financial result (profit or loss) from sales for the reporting month. This financial result monthly (final turnover) is written off from subaccount 90-9 "Profit / loss from sales" to 99 "Profit and losses". Thus, the synthetic account 90 "Sales" of the balance at the reporting date has no.

At the end of the reporting year, all subaccounts opened to the account 90 "Sales" (except subaccount 90-9 "Profit / loss from sales") are closed by internal records for subaccount 90-9 "Profit / loss from sales".

Analytical accounting on account 90 "Sales" is conducted in each type of goods sold, products performed by the work provided by the services, etc. In addition, analytical accounting on this account can be conducted through the sales regions and other areas necessary to manage the organization.

Account 90 Accounting Posting "Sales" Corresponding to accounts:

1. Other income
2. other expenses
3. Balance of other income and expenses

Score 91 "Other income and expenses"

Score 91 "Other income and expenses" is intended to summarize information about other income and costs of the reporting period.

On the credit account 91 "Other income and expenses" during the reporting period are reflected:

• advisions related to the provision of a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with accounting accounts or cash accounts;
• revenues related to the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property - in correspondence with accounting accounts or cash accounts;
• revenues related to participation in the authorized capital of other organizations, as well as interest and other revenues on securities - in correspondence with accounting accounts;
• profit received by the Organization under a simple partnership agreement - in correspondence with the account of 76 "Calculations with different debtors and creditors" (subaccount "Calculations for Dividend and other income");
• revenues related to the sale and other debugging of fixed assets and other assets other than cash in Russian currency, products, products - in correspondence with accounting accounts or cash;
• receipts from operations with Tara - in correspondence with accounting accounts for containers and settlements;
• interest obtained (to be obtained) for the provision of funds for the organization, as well as interest on the use of funds by the Credit Organization on the Organization's Account in this Credit Organization, in correspondence with accounts for financial investments or cash;
• fines, penalties, penalties for violation of the terms of contracts obtained or recognized to receive, in correspondence with accounting accounts or cash accounts;
• receipts related to the gratuitous receipt of assets - in correspondence with the account of accounting for income of future periods;
• advanced to compensation for damages caused - in correspondence with accounting accounts;
• the profit of past years, identified in the reporting year, is in correspondence with accounting accounts;
• the amount of payables for which the limitation period has expired - in correspondence with accounts for accounting accounts;
• other income.

At the debit of account 91 "Other income and expenses" during the reporting period are reflected:

• the costs associated with the provision of temporary use (temporary possession and use) of the assets of the organization, rights arising from patents for inventions, industrial samples and other types of intellectual property, as well as costs associated with participation in the authorized capital of other organizations, in correspondence with cost accounting accounts;
• the residual value of assets for which depreciation is accrued, and the actual cost of other assets written off by the organization - in correspondence with accounting accounts for the corresponding assets;
• expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, products, products - in correspondence with accounting accounts;
• costs for operations with Tara - in correspondence with accounting accounts;
• interest paid by the organization for providing it with funds (loans, loans) - in correspondence with accounting accounts or cash accounts;
• expenses associated with the payment of services provided by credit institutions - in correspondence with accounting accounts;
• penalties, penalties, penalties for violation of the conditions of the stages paid or recognized to pay, in correspondence with accounting accounts or cash accounts;
• costs of maintenance of production facilities and facilities on conservation - in correspondence with accounting accounts;
• reimbursement of damages caused by the organization - in correspondence with accounting accounts;
• losses of past years recognized in the reporting year - in correspondence with accounting accounts for settlements, depreciation accruals, etc.;
• deductions to reserves for impairment of investments in securities, to reduce the value of material values, for doubtful debts - in correspondence with accounting accounts for these reserves;
• the amount of receivables for which the limitation period has expired, other debts, unrealistic for recovery, in correspondence with accounting accounts for receivables;
• course differences - in correspondence with accounting accounts for money, financial investments, calculations, etc.;
• the costs associated with the consideration of cases in the courts are in correspondence with accounting accounts, etc.;
• other expenses.

By the account 91 "Other income and expenses" can be opened by subaccounts:

• 91-1 "Other revenues";
• 91-2 "Other expenses";
• 91-9 "Salo of other income and expenses".

On subaccount 91-1 "Other revenues", assets receipts recognized by other revenues.

On subaccount 91-2 "Other expenses", other expenses are taken into account.

Subaccount 91-9 "Saldo of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.

Records on subaccounts 91-1 "Other revenues" and 91-2 "Other expenses" are made consuming during the reporting year. Monthly comparison of the debit turnover on subaccount 91-2 "Other expenses" and a loan turnover on subaccount 91-1 "Other revenues" determines the balance of other income and expenses for the reporting month. This balance monthly (final turns) is written off from subaccount 91-9 "Balance of other income and expenses" on account 99 "Profit and losses". Thus, the synthetic account 91 "Other income and expenses" of the balance at the reporting date has no.

At the end of the reporting year, all subaccounts opened to the account 91 "Other income and expenses" (except for subaccount 91-9 "Saldo of other income and expenses") are closed by internal records on subaccount 91-9 "Saldo of other income and expenses".

Analytical accounting on account 91 "Other income and expenses" is conducted in each type of other income and expenses. At the same time, the construction of analytical accounting for other income and expenses relating to the same financial, economic operation should ensure the possibility of identifying a financial result for each operation.

Account 91 accounting of wiring "Other income and expenses" Corresponding to accounts:

Account 94 "shortage and loss from damage to values"

Account 94 "shortage and loss from damage to values" is intended to summarize information about the amounts of shortage and loss from damage to material and other values \u200b\u200b(including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to account accounting costs for production (sale costs) or perpetrators. At the same time, the loss of values \u200b\u200barising from natural disasters belong to 99 "profits and losses" as the loss of the reporting year (non-compatible losses from natural disasters).

According to the debit of account 94, "shortages and losses from the damage of values" are given:

• on the missing or completely spoiled inventive material values \u200b\u200b- their actual cost;
• on the missing or completely spoiled fixed assets - their residual value (the initial cost per minus amount of accrued depreciation);
• according to partially spoiled material values \u200b\u200b- the sum of the determined losses, etc.

According to the shortcomings and damage values \u200b\u200bof the recording, the debt debit of 94 "shortages and losses from the damage from values" from the credit of accounting accounts of these values.

When the buyer at the acceptance of values \u200b\u200breceived from the suppliers, a shortage of a shortage or damage is revealed, then the amount of shortage within the amounts of values \u200b\u200bprovided for in the contract refers, when gaining valuables in the debit of account 94, "shortage and loss from damage" from the account of account 60 "Calculations with suppliers and Contractors ", and the amount of losses in excess of the values \u200b\u200bprovided in the contract submitted to suppliers or transport organization - in the debit of account 76" Calculations with different debtors and creditors "(subaccount" Calculations for claims ") from the account of account 60" Calculations with suppliers and contractors " . If you refuse to the court in the recovery of losses from suppliers or transport organizations, the amount previously related to the debit of account 76 "Calculations with different debtors and creditors" (subaccount "Calculations for claims") is written off at the expense of 94 "shortages and losses from valuables."

When making a decision on the decision to recover from the supplier sums of shortages and loss of values \u200b\u200bin excess of the amount of sales in the supplier accounting contract, the amount of the sale previously reflected in the debit of accounts 62 "Calculations with buyers and customers" or 51 "Current accounts", 52 "Currency Accounts" And the account of the account 90 "Sales" is reversed on the buyer's recovered amount and losses. At the same time, the specified amount is reflected by the usual record of the debit of accounts 62 "Calculations with customers and customers" or 51 "Current accounts", 52 "Currency Accounts" and a credit account 76 "Calculations with different debtors and creditors". When transferring the amounts to the buyer, the account 76 "Calculations with different debtors and creditors" will be debated in correspondence with the account 51 "Settlement accounts". The supplier should also reverse the revisions on the debit of account 90 "Sales" and the credit of account 43 "Finished products". The amount restored in this way on the account 43 "Finished products" the amount is debited then into the debit of account 94 "shortages and loss from damage."

According to the credit of the account 94, "shortage and loss from damage to values" reflects the write-off:

• the shortage and damage of values \u200b\u200bwithin the amounts provided for in the contract - to accounting accounts for material values \u200b\u200b(when they are revealed during the preparation) or within the norms of natural decrease - costs for production and costs for sale (when they are revealed during storage or sale);
• slaughter of values \u200b\u200bexcept for magnitude (norms) decreased, damage losses - in the debit of account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage");
• nadess of values \u200b\u200bexcept values \u200b\u200b(norms) loss and loss from damage to values \u200b\u200bin the absence of specific perpetrators, as well as shortage of commodity and material values, in the recovery of which they denied the court due to the unreasonableness of lawsuits, at the expense of 91 "other income and expenses".

According to the loan of account 94, "shortages and losses from damage to values" reflects amounts in the size and values \u200b\u200badopted on the debit of the specified account. At the same time, the lack of or spoiled material values \u200b\u200bon their actual cost is written to accounts for accounting for production costs (sales costs).

When recovering from the perpetrators of the cost of missing values, the difference between the cost of missing values \u200b\u200benrolled on account 73 "Calculations with staff for other operations", and their value reflected in the account 94 "shortage and loss from the damage of values" refers to the account of account 98 Revenue of the future periods". As the amount due from the perpetrator, the amount due from it, the specified difference is written off from account 98 "Incomes of future periods" in correspondence with the account 91 "Other income and expenses".

The shortage of values \u200b\u200bidentified in the reporting year, but related to the past reporting periods, recognized by financially responsible persons or on which there are decisions of the court for recovery from the perpetrators, are reflected in the debit of account 94 "shortage and loss from damage to values" and account loan 98 "Revenues future periods. " At the same time, 73 "Calculations with Personnel Operations" (subaccount "Calculations for the compensation for material damage") is debited at these amounts) and account 94 "shortage and loss from damage to values" is credited. As the debt repayment, the account 91 "Other income and expenses" is credited and the 98 "income of future periods will be debit.

Account 94 accounting of wiring "shortages and loss from damage to values" corresponds to accounts:

Score 96 "Reserves of upcoming expenses"

The account 96 "reserves of upcoming expenses" is intended to summarize information about the status and movement of amounts reserved in order to uniform inclusion of expenses in the costs of production and sales costs. In particular, the amounts may be reflected on this account:

• the coming pay for vacations (including payments for social insurance and ensuring) employees of the organization;
• on the payment of annual remuneration for long service;
• production costs on preparatory work due to the seasonal nature of production;
• for repair of fixed assets;
• the upcoming costs of land reclamation and the implementation of other environmental activities;
• for warranty repair and warranty service.

The reservation of certain amounts is reflected on the loan of account 96 "reserves of upcoming expenses" in correspondence with accounting costs for production and costs for sale.

The actual expenses for which the reserve was previously formed are belonging to the debit of account 96 "reserves of the upcoming expenses" in correspondence, in particular, with accounts: 70 "Calculations with wage personnel" - on the amount of remuneration to employees during vacation and annual remuneration for long service; 23 "Auxiliary Production" - the cost of repairing fixed assets produced by the organization's division, etc.

The correctness of the formation and use of the amounts by one or another reserve periodically (and at the end of the year must be checked according to the estimates, calculations, etc. And if necessary is adjusted.

Analytical accounting on account 96 "reserves of upcoming expenses" is conducted on individual reserves.

Account 96 Accounting Wiring "Reserves of Upcoming Expenditure" Corresponding to accounts:

Score 97 "Expenses of future periods"

Account 97 "The expenses of future periods" is intended to summarize information on the costs produced in this reporting period, but relating to future reporting periods. In particular, on this account, expenses associated with mining and preparatory work may be reflected; prepared for the production of works in connection with their seasonal character; development of new industries, installations and aggregates; reclamation of land and the implementation of other environmental activities; unevenly produced during the repair of fixed assets (when the organization does not create an appropriate reserve or fund), etc.

Count 97 "Expenses of future periods" Costs are debited to the debit of accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "Protective Expenditures", 26 "General Expenditures", 44 "Sales Expenditures", etc.

Analytical accounting on account 97 "Expenses of future periods" is conducted by types of expenses.

Account 97 accounting of wiring "Expenses of future periods" Corresponding to accounts:

1. Revenues received in the account of future periods
2. Gratuitous arrivals
3. The upcoming arrival of debt on the shortcomings revealed over the past years
4. The difference between the amount to be recovered from the perpetrators and the book value for the lowest values

Score 98 "Incomes of Future Periods"

Account 98 "Incomes of Future Period" is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming debt earnings on the shortcomings revealed in the reporting period over the past years, and the differences between the amount, subject to recovery from the perpetrators and the cost of values \u200b\u200badopted to accounting in the detection of shortage and damage.

By the account 98 "Income of Future Periods" can be opened by subaccounts:

• 98-1 "Revenues received in the account of future periods",
• 98-2 "Frequent arrivals",
• 98-3 "The upcoming arrivals of debt on the shortcomings identified in the past years",
• 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for the lowest values", etc.

At subaccount 98-1 "Revenues received in the account of future periods" takes into account the movement of income obtained in the reporting period, but related to future reporting periods: rental or apartment fee, fee for utilities, revenues for freight transportation, for the transport of passengers in a month and quarterly tickets, a subscription fee for the use of communication tools and others.

According to the account of the account 98 "Incomes of Future Periods" in correspondence with accounting accounts for money or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - the income amount listed on the relevant accounts upon the reporting period to which These income relate.

Analytical accounting for subaccount 98-1 "Revenues received in the account of future periods" is carried out for each type of income.

At subaccount 98-2 "Deliverages" takes into account the value of the assets received by the organization for free.

According to the account of account 98 "Income of future periods" in correspondence with accounts 08 "Investments in non-current assets" and others reflect the market value of assets obtained free, and in correspondence with the account 86 "Target Financing" - the amount of budget funds sent to the commercial financing organization expenses. The amounts recorded in the account 98 "Income Future Days" are written off from this account on credit account 91 "Other income and expenses":

• according to the fundamental funds received - as depreciation is accrued;
• for anyone free of financially received material values \u200b\u200b- as it is written off to accounting costs for production (sales costs).

Analytical accounting on subaccount 98-2 "Damage arrivals" is conducted for each gratuitous admission of values.

On subaccount 98-3 "The upcoming debt arrivals on the shortcomings identified over the past years" takes into account the movement of the upcoming debt revenues for the shortcomings identified in the reporting period over the past years.

According to the account of account 98 "Incomes of future periods" in correspondence with a score of 94 "shortages and losses from the damage of values", the amounts of lack of values \u200b\u200bidentified in the past reporting periods (until the reporting year) recognized by the guilty persons or amounts awarded to recovery on them are reflected Court. At the same time, 94 "shortage and losses from damage to values" is credited to these amounts in correspondence with account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage").

As debt repayments to the shortcomings, 73 "Settlements with other operations personnel" is credited to correspondence with cash accounting accounts while reflected by the accounts on account 91 "Other income and expenses" (profits of past years identified in the reporting year) and Debit account 98 "Incomes of future periods".

At Subaccount 98-4, "the difference between the amount to be recovered from the perpetrators and the cost of the shortcomings of values" takes into account the difference between the amount charged from the perpetrators for the missing material and other values \u200b\u200band the cost of the organization's accounting records.

According to the credit account 98 "Incomes of future periods" in correspondence with a score of 73 "Calculations with staff for other operations" (subaccount "Calculations for the compensation of material damage") reflects the difference between the amount to be recovered from the perpetrators and the cost of non-accompanying values. As debt accounts taken to account 73 "Calculations with other operations personnel", the corresponding amounts of difference are written off from account 98 "Incomes of future periods" on credit account 91 "Other income and expenses".

Accounting 98 accounting of wiring "Incomes of future periods" Corresponding to accounts:

Account 99 "Profits and losses"

The account 99 "Profits and Losses" is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.

The final financial result (net profit or net loss) is composed of the financial result from conventional activities, as well as other income and expenses. At the debit of account 99 "Profits and losses" reflected losses (losses, expenses), and on the loan - profits (income) of the organization. A comparison of debit and loan revolutions for the reporting period shows the final financial result of the reporting period.

On account 99 "Profits and Losses" during the reporting year reflect:

• profit or loss from ordinary activities - in correspondence with a score of 90 "Sales";
• solo of other income and expenses for the reporting month - in correspondence with the account 91 "Other income and expenses";
• the amounts of accrued conditional fees for income tax, permanent liabilities and payments for recalculation on this tax from actual profit, as well as the amount of tax sanctions due - in correspondence with the account 68 "Calculations for taxes and fees".

At the end of the reporting year, when drawing up annual accounting reporting, the account 99 "Profits and losses" closes. At the same time, the final record of December, the amount of net profit (loss) of the reporting year is debited from account 99 "Profit and losses" on credit (debit) of account 84 "Retained earnings (uncovered loss)".

Building analytical accounting on account 99 "Profits and Losses" should ensure the formation of the data required to compile a profit and loss statement. So recommends an account plan 94n.

Account 99 Accounting Posting "Profits and Losses" Corresponding to accounts:

Wash balances

Offline accounts in the new accounting accounts plan 2014-2015 are intended to summarize information on the availability and movement of values \u200b\u200btemporarily located in the use or disposal of the organization (rented fixed assets, material values \u200b\u200bin responsible storage, in processing, etc.), conditional rights and obligations, as well as for monitoring individual economic operations. Accounting of these objects is conducted on a simple system.

Account 001 "Rental fixed assets"

Account 001 "Rental fixed assets" is intended to summarize information on the presence and movement of fixed assets leased by the Organization.

Rental fixed assets are taken into account on account 001 "Rental fixed assets" in the assessment specified in the lease agreements.

Analytical accounting on account 001 "Rental fixed assets" is conducted on landlords, for each object of rented fixed assets (according to the inventory numbers of the landlord). The leased fixed assets outside the Russian Federation are taken into account in the account 001 "Rental fixed assets" separately.

Account 002 "Commodity and material values \u200b\u200badopted for responsible storage"

Account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is intended to summarize information on the availability and movement of inventory of commodity values \u200b\u200badopted for responsible storage.

Buyer organizations take into account 002 "Commodity and material values \u200b\u200badopted for responsible storage" of values \u200b\u200bmade on storage in cases:

• receiving commodity-material values \u200b\u200bfrom suppliers, according to which the organization on legal grounds refused to accept the acceptance of billing claims and their payment;
• receipt from suppliers of unpaid commodity and material values \u200b\u200bprohibited to spending under the terms of the contract before they are paid;
• adoption of commodity and material values \u200b\u200bfor responsible storage for other reasons.

Supplier organizations take into account the account 002 "Commodity and material values \u200b\u200badopted for responsible storage" paid by buyers commodity and material values, which are left on the responsible storage, decorated by the preserved receipts, but not exported for reasons that do not depend on organizations. Commodity and material values \u200b\u200bare taken into account on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" in prices provided for in the receiving acts or in the accounts of payment requirements.

Analytical accounting on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is conducted on owner organizations, by types, varieties and storage places.

Account 003 "Materials taken into recycling"

Account 003 "Materials adopted in recycling" is intended to summarize information on the presence and movement of raw materials and customer materials adopted in the processing (Davalic raw materials) not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounting accounts for the production costs reflecting the costs associated with this (with the exception of the cost of raw materials and customer materials). The raw materials and materials of the Customer, taken into account, are taken into account in the account 003 "Materials adopted in the processing" at the prices provided for in the agreements.

Analytical accounting on account 003 "Materials adopted in the processing" is conducted on customers, species, varieties of raw materials and materials and their locations.

Account 004 "Products adopted at the Commission"

Account 004 "Goods adopted on the Commission" is intended to summarize information on the availability and movement of goods adopted by the Commission in accordance with the Treaty. This account is used by commissioners.

The goods adopted at the Commission are taken into account in the account 004 "Goods adopted by the Commission" in prices provided for in the receiving acts. Analytical accounting on account 004 "Goods adopted at the Commission" is conducted by types of goods and organizations (persons) - committees.

Account 005 "Equipment adopted for installation"

Account 005 "Equipment adopted for installation" is intended to summarize information on the presence and movement of all types of equipment obtained by the Customer's organization for installation. This account is used by contractors.

The equipment is taken into account on account 005 "Equipment adopted for installation" in the prices specified by the Customer in the accompanying documents.

Analytical accounting on account 005 "Equipment adopted for installation" is conducted on individual objects or aggregates.

Account 006 "Strict Reporting Blanks"

Account 006 "Strict Reporting Forms" is intended to summarize information on the presence and movement of strict reporting on the storage and issued under the report - receipt books, cards, diplomas, diplomas, various subscriptions, tickets, tickets, forms of commodity accompanying documents, etc. .

Strict reporting forms are recorded on account 006 "Strict Reporting Blanks" in the conditional assessment.

Analytical accounting on account 006 "Strict Reporting Blanks" is conducted for each type of strict reporting forms and their storage places.

Account 007 "Disposable debt debt-free debt"

Account 007 "Wrapped in a loss debt of insolvent debtors" is intended to summarize information on the status of receivables, written off at a loss due to the insolvency of the debtors. This debt must be taken into account by the balance for five years from the date of write-off for observing the possibility of its recovery in the event of a change in the property of debtors.

The amounts received in the order of recovery previously written off at the loss of debt debit accounts 50 "Cashier", 51 "Current accounts" or 52 "Currency Accounts" in correspondence with the account 91 "Other income and expenses". At the same time, the Sales Account is credited to the specified amounts "written off at the loss of the debt of insolvent debtors".

Analytical accounting on the account 007 "Wrong debt-free debt debt" is conducted on each debtor, whose debt is written off at a loss, and each debt written off at a loss.

Account 008 "Providing commitments and payments received"

The account 008 "Provision of obligations and payments received" is intended to summarize information on the availability and movement of the guarantees obtained in ensuring the fulfillment of obligations and payments, as well as the provisions obtained by goods transferred to other organizations (persons).

If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.

The amounts of provisions taken into account on account 008 "providing commitments and payments received" are written off as debt repayment.

Analytical accounting on account 008 "Providing commitments and payments received" is conducted for each promotion.

Account 009 "Providing commitments and payments issued"

Account 009 "Provision of obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees in ensuring the fulfillment of obligations and payments. If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.

The amounts of provisions, accountable on account 009 "providing commitments and payments issued", are written off as debt repayment.

Analytical accounting on account 009 "Providing commitments and payments issued" is carried out for each provision issued.

Account 010 "Depreciation of fixed assets"

The account 010 "depreciation of fixed assets" is intended to summarize information on the movement of wear amounts on housing facilities, external improvement facilities and other similar facilities (forestry, road management, specialized facilities of the shipping situation, etc.), as well as non-commercial organizations According to the facilities of fixed assets. The depreciation of the specified objects is made at the end of the year on established depreciation standards.

When retireing individual objects (including sale, a stockpit, etc.) The amount of wear on them is written off from account 010 "Depreciation of fixed assets".

Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.

Account 011 "Fixed Rental Tools"

The score 011 "Fixed Rental Tools" is intended to summarize information on the availability and movement of objects of fixed assets, if, under the terms of the lease agreement, property should be taken into account on the balance sheet of the tenant (employer).

Rental funds are recorded on account 011 "Rental funds" in the assessment specified in the lease agreements.

Analytical accounting on account 011 "Rental funds" is conducted according to tenants, for each object of fixed assets leased. The main funds leased, which are outside the Russian Federation, are taken into account in the account 011 "Rental funds for rent" are separately.

the Russian Federation

the federal law

"On Accounting" №129-ФЗ

Adopted by the State Duma on February 23, 1996.
Approved by the Federation Council on March 20, 1996.
(in the editors of federal laws of 07.23.1998 No. 123-FZ, from 28.03.2002 №32-ФЗ,
dated December 31, 2002 №187-ФЗ, dated December 31, 2002 №191-ФЗ, from 10.01.2003 №8-ФЗ,
Customs Code of the Russian Federation of 05/28/2003 No. 61-FZ,
Federal laws of 30.06.2003 No. 86-FZ, from 03.11.2006 No. 183-ФЗ).

Chapter I.
General provisions

Article 1. Accounting, its objects and basic tasks

1. Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property, commitments of organizations and their movement by solid, continuous and documentary accounting of all economic operations.
2. The objects of accounting are the property of organizations, their commitments and economic operations carried out by organizations in the process of their activities.
3. The main tasks of accounting are:
   • formation of full and reliable information on the activities of the organization and its property regulations necessary to domestic users of accounting reports - managers, founders, participants and owners of the property of the organization, as well as external investors, lenders and other accounts for accounts;
   • providing information to internal and external accounting reports to monitor compliance with the legislation of the Russian Federation in the exercise of economic operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved standards, regulations and estimates;

   preventing negative results of economic activities of the Organization and the identification of intra-economic reserves to ensure its financial stability.

Article 2. The concepts used in this Federal Law

For the purposes of this Federal Law, the following concepts are used:

1. • Head of the organization - Head of the executive body of the Organization, or the person responsible for doing business.
   • Synthetic accounting - accounting for generalized accounting data on types of property, commitments and economic operations on certain economic signs, which is conducted on synthetic accounts accounts.
   • Analytical accounting - Accounting, which is conducted in the facial, material and other analytical accounts of accounting, grouping detailed information on property, liabilities and economic operations within each synthetic account.
   • Accounting Account Plan - A systematic list of synthetic accounts accounts.

   Financial statements - A unified system of data on the property and financial position of the Organization and the results of its economic activity, based on accounting data on established forms.

Article 3. Legislation of the Russian Federation on Accounting

1. The legislation of the Russian Federation on accounting consists of this Federal Law, which establishes the Unified Legal and Methodological Basics of the Organization and Accounting of Accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and the Decisions of the Government of the Russian Federation.

2. Chapter II.
   Basic requirements for accounting.
   Accounting documentation and registration.

   Article 8. Basic requirements for accounting

   1. Accounting for property, commitments and economic operations of organizations is carried out in the currency of the Russian Federation - in rubles.
   2. Property, which is the property of the organization, is taken into account apart from the property of other legal entities in this organization.
   3. Accounting is conducted by the organization continuously since its registration as a legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

Comments:

The new law of 402-ФЗ behaved fundamentally new provisions devoted to the regulation of accounting (Chapter 3).

The provisions of Chapter 3 of the Law 402-FZ does not directly affect the work of the accountant, this chapter defines the principles, documents, as well as identify entities in the field of accounting management.

According to Art. twentyLaw N 402-FZ Regulation of accounting is carried out in accordance with Principles: Compliance of federal and sectoral standards by the needs of users of accounting (financial) reporting; Unity of requirements for accounting; use of international standards as a basis for the development of federal and sectoral standards.

INart. 3. Law N 402-FZ is given to the definition of an international standard as an accounting standard, the use of which is customary in international business circulation, regardless of the specific name of such a standard. Accounting Standard - a document establishing the minimum necessary requirements for accounting and permissible ways of conducting accounting.

Now the standards of federal and sectoral, regulatory accounting and mandatory applications will now be developed. In essence, these are now existing PBUs, which have undergone significant improvements, amendments and as close as possible to IFRS.

Federal standards, regardless of the type of economic activity, establish, in particular, the procedure for classifying accounting facilities, the conditions for their adoption and write-off, composition, content and procedure for the formation of information disclosed in accounting (financial) reporting (p. 3 art. 21. Law N 402-FZ). Sectoral standards define the features of the application of federal standards in certain types of economic activities (paragraph 5 of Art. 21. Law N 402-FZ).

The development of standards will be engaged in the Ministry of Finance, the Central Bank of the Russian Federation and, which is extremely important, for the first time - the subjects of non-state accounting management: self-regulatory organizations, including self-regulating organizations of entrepreneurs, other users of accounting (financial) reporting, auditors interested in participating in accounting regulation, As well as their associations and unions and other non-profit organizations, pursuing the goals of the development of accounting. This is mentioned inart. Art. 22. – 24 Law N 402-FZ.

The publication of the developed projects of federal standards in the printed publication and the Internet and their public discussion by interested persons acquire greater importance. As a result, these projects will be finalized by the developers and be accepted by an authorized federal body, taking into account the comments received in the written form of interested persons. The specified order is set forth inart. Art. 26. , 27 Law N 402-FZ.

Article 1. Objectives and subject of this Federal Law

1. The objectives of this Federal Law are the establishment of uniform accounting requirements, including accounting (financial) reporting, as well as the creation of a legal mechanism for regulating accounting.

2. Accounting is the formation of a documented systematic information about the facilities provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and draw up on its basis accounting (financial) reporting.

Article 2. Scope of this Federal Law

1. The effect of this Federal Law applies to the following persons (hereinafter - economic entities):

1) commercial and non-commercial organizations;

2) state bodies, local governments, government bodies of state extrabudgetary funds and territorial state extrabudgetary funds;

3) Central Bank of the Russian Federation;

4) individual entrepreneurs, as well as on lawyers who established lawyers, notaries and other individuals engaged in private practice (hereinafter - individuals involved in private practice);

5) Branches, representative offices and other structural divisions of organizations established in accordance with the legislation of foreign countries, international organizations, their branches and representative offices located in the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

2. This Federal Law applies in the conduct of budget accounting of assets and obligations of the Russian Federation, the constituent entities of the Russian Federation and municipalities, operations that change these assets and liabilities, as well as in budgetary reporting.

3. This Federal Law is applied in confidential accounting accounting of accounting and accountable management transferred to him and related accounting facilities, as well as when conducting, including one of the participants in a simple partnership of legal entities, accounting in general assets of comrades and related accounting objects.

4. This Federal Law is applied when conducting accounting in the process of implementing an agreement on the sale of products, unless otherwise established by the Federal Law of December 30, 1995 N 225-FZ "On Production Decans".

5. This Federal Law does not apply to the establishment of information necessary for drawing up an economic subject of reporting for internal goals, the reporting submitted by the credit institution in accordance with its requirements, as well as reports for other purposes, if the legislation of the Russian Federation and the rules adopted in accordance with it The compilation of such reporting does not provide for the application of this Federal Law.

Article 3. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

1) Accounting (financial) reporting - information on the financial situation of the economic entity for the reporting date, financial result of its activities and cash flow during the reporting period, systematized in accordance with the requirements established by this Federal Law;

2) the authorized federal authority - the federal executive body authorized by the Government of the Russian Federation to carry out functions to develop public policy and regulatory regulation in the field of accounting and accounting reporting;

3) accounting standard - a document establishing the minimum necessary requirements for accounting, as well as permissible ways of conducting accounting;

4) International Standard - Accounting Standard, the use of which is customary in international business turnover regardless of the specific name of such a standard;

5) Accounting accounts plan - a systematic list of accounting accounts;

6) the reporting period - the period for which accounting (financial) reporting is drawn up;

7) The head of the economic entity is a person who is the sole executive body of an economic entity, or a person responsible for conducting business entities, or a manager who has been transferred to the functions of a sole executive body;

8) the fact of economic life - a deal, event, an operation that provide or is able to influence the financial position of the economic entity, the financial result of its activities and (or) the cash flow;

9) organization of the public sector - state (municipal) institutions, government agencies, local governments, government bodies of state extrabudgetary funds, government bodies of territorial state extrabudgetary funds.

Article 4. Legislation of the Russian Federation on accounting

The legislation of the Russian Federation on accounting consists of this Federal Law, other federal laws and regulatory laws adopted in accordance with them.

Chapter 2. General requirements for accounting

Article 5. Accounting Objects

The objects of accounting in the economic entity are:

1) facts of economic life;

2) assets;

3) obligations;

4) sources of financing its activities;

5) income;

6) costs;

7) Other objects in the event that this is established by federal standards.

Article 6. Accounting Responsibility

1. The economic entity is obliged to maintain accounting in accordance with this Federal Law, unless otherwise established by this Federal Law.

2. Accounting in accordance with this Federal Law may not lead:

1) An individual entrepreneur, a private practice person, in case, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenditures and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity ;

2) on the territory of the Russian Federation branch, representation or other structural division of the organization created in accordance with the legislation of the foreign state, in case, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and (or) other Taxation objects in the manner prescribed by the specified legislation.

3. Accounting is carried out continuously from the date of state registration to the date of termination of activities as a result of reorganization or liquidation.

4. Simplified accounting methods, including simplified accounting (financial) reporting, have the right to apply if otherwise not established by this article, the following economic entities:

1) small business entities;

2) non-commercial organizations;

3) organizations that have received the status of the project participants in the implementation of research, developments and commercialize their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Innovative Center" Skolkovo ".

5. Simplified accounting methods, including simplified accounting (financial) reporting, do not apply the following economic entities:

1) organization, accounting (financial) reporting of which is subject to compulsory audit in accordance with the legislation of the Russian Federation;

2) housing and housing cooperatives;

3) Credit Consumer Cooperatives (including Agricultural Credit Consumer Cooperatives);

4) microfinance organizations;

5) public sector organizations;

6) political parties, their regional branches or other structural units;

7) Board of lawyers;

8) Law Office;

9) legal advice;

10) Law Chambers;

11) notarial chambers;

12) Non-profit organizations included in clause 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations" Register of non-profit organizations that perform the functions of a foreign agent.

Article 7. Organization of accounting

1. Accounting and storage of accounting documents are organized by the head of the economic entity.

2. In the event that an individual entrepreneur, a private practice person, is accounting in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, as well as other obligations established by this Federal Law for the Head of Economic Subject.

3. The head of the economic entity is obliged to impose accounting on the chief accountant or another official of this subject or conclude an agreement on the provision of accounting services, unless otherwise provided by this part. The head of the credit institution is obliged to impose accounting on the chief accountant. The head of the economic entity, which, in accordance with this Federal Law, has the right to apply simplified ways of accounting, including simplified accounting (financial) reporting, as well as the head of the subject of the Middle Entrepreneurship, with the exception of economic entities specified in paragraph 5 of Article 6 of this Federal Law, may Take accounting accounting for yourself.

Note:
The provisions of Part 4 of Article 7 are not applied to persons in which, as of the day, accounting on the entry into force of this document is entrusted with accounting (part 2 of article 30 of this document).

4. In open joint-stock companies (with the exception of credit institutions), insurance organizations and non-governmental pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities, the securities of which are allowed to appeal to organized trading (with the exception of credit institutions) In the management bodies of state extrabudgetary funds, government bodies of state territorial extrabudgetary funds, chief accountant or other official to which accounting records should meet the following requirements:

1) have a higher education;

2) have experience working related to accounting, drawing up accounting (financial) reporting or with audit activities, at least three years from the last five calendar years, and in the absence of higher education in the field of accounting and auditing - at least five years from last seven calendar years;

3) Do not have a unmanned or outstanding criminal record for crimes in the field of economics.

5. Additional requirements for the Chief Accountant or other official to which accounting records are entrusted, can be established by other federal laws.

Note:

The provisions of Part 6 of Article 7 are not applied to persons in which, as of the day, accounting on the entry into force of this document is entrusted with accounting (part 2 of article 30 of this document).

6. A natural person with which an economic entity concludes an agreement on the provision of accounting services must comply with the requirements established by part 4 of this article. The legal entity with which an economic entity concludes an accounting service agreement must have at least one employee who meets the requirements established by part 4 of this article with which the employment contract is concluded.

7. The Chief Accountant of the Credit Organization and the Chief Accountant of the non-credit financial organization must meet the requirements established by the Central Bank of the Russian Federation.

8. In the event of disagreements regarding accounting on accounting between the head of the economic entity and the chief accountant or other official, which is entrusted with accounting, or the person with whom a contract for the provision of accounting services is concluded:

1) The data contained in the primary accounting document are accepted (not accepted) by the chief accountant or other official entrusted to account for accounting, or the person with whom a contract for the provision of accounting services, registration and accumulation in registers accounting on the written order of the head of the economic entity, which is unoligiously responsible for the information created as a result;

2) an accounting object is reflected (not reflected) by the chief accountant or other official to which accounting records are entrusted, or the person with whom a contract for the provision of accounting services, in accounting (financial) reporting on the basis of the written order of the head The economic entity, which is unolished responsible for the accuracy of the financial situation of the economic entity for the reporting date, the financial result of its activities and cash flow during the reporting period.

Article 8. Accounting Policy

1. The set of ways to conduct an economic entity of accounting constitutes its accounting policy.

2. The economic entity will independently forms its accounting policies, guided by the legislation of the Russian Federation on accounting, federal and industry standards.

3. When forming an accounting policy regarding a specific accounting facility, a way of conducting accounting from methods allowed by federal standards is selected.

4. In the event that, in relation to a specific accounting facility, the federal standards are not established a method for conducting accounting, this method is independently developed on the basis of the requirements established by the legislation of the Russian Federation on accounting, federal and (or) sectoral standards.

5. Accounting should be applied consistently from year to year.

6. Changing accounting policies can be made under the following conditions:

1) change the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;

2) the development or choice of a new way of conducting accounting, the application of which leads to improving the quality of information about the accounting facility;

3) a significant change in the conditions of activity of the economic entity.

7. In order to ensure comparability of accounting (financial) reporting over a number of years, the change in accounting policy is made since the beginning of the reporting year, unless otherwise conditioned by the cause of such a change.

Note:
From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, the forms of documents used as the primary accounting documents established by the authorized bodies in accordance with other federal laws (for example, cash documents) continue to be obligatory to use.

Article 9. Primary accounting documents

1. Each fact of economic life is subject to the registration of the primary accounting document. It is not allowed to account for accounting documents that are issued without places the facts of economic life, including underlying imaginary and pretend transactions.

2. Compulsory details of the primary accounting document are:

1) the name of the document;

2) document drawing up;

3) the name of the economic entity that has compiled a document;

5) the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the measurement units;

6) the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for its design, or the name of the position of the person (persons), responsible (responsible) for the design of the accomplished event;

(as amended by Federal Law of 21.12.2013 N 357-FZ)

7) the signatures of the persons stipulated by paragraph 6 of this part, indicating their names and initials or other details necessary to identify these persons.

3. The primary accounting document must be compiled when performing the fact of economic life, and if it is not possible - immediately after its end. The person responsible for issuing the fact of economic life provides timely transfer of primary accounting documents to register data contained in accounting registers, as well as the accuracy of these data. The person who is entrusted with accounting and the person with whom a contract for the provision of accounting services is not responsible for the compliance with the facts of economic life compiled by other persons of the primary accounting documents.

4. Forms of primary accounting documents defines the head of the economic entity on the submission of an official to which accounting is entrusted. Forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

5. The primary account document is drawn up on paper and (or) in the form of an electronic document signed by an electronic signature.

6. In the event that the legislation of the Russian Federation or the contract provides for the presentation of the primary accounting document to another person or to the state body on paper, the economic entity is obliged at the request of another person or state body at its own expense to make a copy of the primary account document drawn up on paper The form of an electronic document.

7. In the primary accounting document, corrections are allowed, unless otherwise established by federal laws or regulatory legal acts of state regulation authorities of accounting. Correction in the primary account must contain the correction date, as well as the signatures of persons who have compiled a document in which correction has been made, indicating their names and initials or other details necessary to identify these persons.

8. In the event that, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the seized documents made in the manner prescribed by the legislation of the Russian Federation are included in accounting documents.

Note:
From January 1, 2013, the forms of accounting registers approved by the federal executive bodies before the entry into force of this federal law are not mandatory for use (information of the Ministry of Finance of Russia N PZ-10/2012).

Article 10. Accounting Registers

1. The data contained in the primary accounting documents are subject to timely registration and accumulation in accounting registers.

2. Pass or withdrawals are not allowed when registering accounting objects in accounting registers, registration of imaginary and pretend accounting facilities in accounting registers. For the purposes of this Federal Law under the imaginary object of accounting, the non-existent object reflected in accounting only for the species (including unfulfilled expenses, non-existent obligations that have not seen the facts of economic life), under the preliminary accounting object is understood as an object reflected in the accounting basis Accounting instead of another object with the aim of covering it (including feigned deals). The reserves, funds stipulated by the legislation of the Russian Federation and the costs of their creation are not impaired accounting.

3. Accounting is conducted by double recording on accounting accounts, unless otherwise established by federal standards. Accounting accounts are not allowed outside the accounting registers applied by the economic entity.

4. Compulsory details of the accounting register are:

1) the name of the register;

2) the name of the economic entity for the register;

3) the start date and end of the register and (or) the period for which the register is drawn up;

4) chronological and (or) systematic grouping of accounting facilities;

5) the value of the monetary measurement of accounting objects with an indication of a unit of measurement;

6) the names of posts responsible for registering;

7) signatures of registers responsible for conducting the register, indicating their surnames and initials or other details necessary to identify these individuals.

5. Forms of accounting registers, approves the head of the economic entity for the proposal of an official to which accounting records are entrusted. Forms of accounting registers for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

Note:
In accordance with the Federal Law of 06.04.2011 N 63-FZ (ed. Dated 06.07.2013) in cases, if federal laws and other regulatory legal acts, who have entered into force before July 1, 2013, provides for the use of electronic digital signature, used enhanced Qualified electronic signature.

6. The accounting register is compiled on paper and (or) in the form of an electronic document signed by an electronic signature.

7. In the event that the legislation of the Russian Federation or the Agreement provides for the submission of an accounting register to another person or to the state body on paper, the economic entity is obliged at the request of another person or the state body to produce at its own account on paper a copy of the accounting register compiled in The form of an electronic document.

8. In the accounting register, corrections not authorized by persons responsible for maintaining the specified register are not allowed. Correction in the accounting register should contain a correction date, as well as signatures of persons responsible for the conduct of this register, indicating their surnames and initials or other details necessary to identify these individuals.

9. In the event that, in accordance with the legislation of the Russian Federation, the accounting registers are withdrawn, including in the form of an electronic document, copies of the seized registers made in the manner prescribed by the legislation of the Russian Federation are included in the accounting documents.

Article 11. Inventory of assets and obligations

1. Assets and obligations are subject to inventory.

2. Inventory, the actual presence of relevant objects is detected, which is compared with the accounting registers.

3. Cases, deadlines and procedures for inventory, as well as a list of objects to be inventory, are determined by an economic entity, with the exception of compulsory inventory. Compulsory inventory is established by the legislation of the Russian Federation, federal and sectoral standards.

4. Revealed during the inventory of discrepancies between the actual availability of objects and data registers of accounting registers are subject to registration in accounting in the reporting period, to which the date refers as a state of the inventory.

Article 12. Monetary measurement of accounting facilities

1. Accounting facilities are subject to monetary measurement.

2. Monetary measurement of accounting facilities is carried out in the currency of the Russian Federation.

3. Unless otherwise established by the legislation of the Russian Federation, the cost of accounting objects, expressed in foreign currency, is subject to recalculation in the currency of the Russian Federation.

Article 13. General requirements for accounting (financial) reporting

1. Accounting (financial) reporting should give a reliable understanding of the financial situation of the economic entity for the reporting date, the financial result of its activities and cash flow during the reporting period necessary to users of this reporting to make economic decisions. Accounting (financial) reporting should be drawn up on the basis of data contained in accounting registers, as well as information defined by federal and sectoral standards.

(as amended by Federal Law of 21.12.2013 N 357-FZ)

2. The economic entity is an annual accounting (financial) reporting, unless otherwise established by other federal laws, regulatory legal acts of state regulation authorities of accounting.

3. Annual accounting (financial) reporting is drawn up for the reporting year.

4. Interim accounting (financial) reporting is drawn up by an economic subject in cases where the legislation of the Russian Federation, regulatory legal acts of state regulation authorities of accounting, treaties, constituent documents of the economic entity, decisions of the owner of the economic entity establishes its submission.

5. Intermediate accounting (financial) reporting is drawn up for the reporting period of the less reporting year.

6. Accounting (financial) reporting should include indicators of all units of the economic entity, including its branches and representative offices, regardless of their location.

7. Accounting (financial) reporting is drawn up in the currency of the Russian Federation.

8. Accounting (financial) reporting is considered compiled after the signing of its copy on paper by the head of the economic entity.

11. A commercial secrecy regime cannot be established for accounting (financial) reporting.

12. Legal regulation of consolidated financial statements is carried out in accordance with this Federal Law, unless otherwise established by other federal laws.

Article 14. The composition of accounting (financial) reporting

1. Annual accounting (financial) reporting, except in cases established by this Federal Law, consists of an accounting balance sheet, a report on financial results and applications for them.

2. Annual accounting (financial) reporting of a non-profit organization, with the exception of cases established by this Federal law and other federal laws, consists of an accounting balance sheet, a report on the targeted use of funds and applications to them.

3. The composition of the intermediate accounting (financial) reporting, except in cases established by this Federal Law, is established by federal standards.

4. The composition of the accounting (financial) reporting of public sector organizations is established in accordance with the budget legislation of the Russian Federation.

5. The composition of the accounting (financial) reporting of the Central Bank of the Russian Federation is established by the Federal Law of July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)".

Article 15. Reporting period, reporting date

1. The reporting period for annual accounting (financial) reporting (reporting year) is the calendar year - from January 1 to December 31, inclusive, except for the cases of the creation, reorganization and liquidation of a legal entity.

Note:
The position of part 2 of Article 15 does not apply when changing the type of state (municipal) institution (part 3 of article 30 of this document).

2. The first reporting year is the period from the date of state registration of the economic entity to December 31 of the same calendar year inclusive, unless otherwise provided by this Federal Law and (or) federal standards.

3. In the event that the state registration of the economic entity, with the exception of the credit institution, was carried out after September 30, the first reporting year is, unless otherwise established by an economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration inclusive.

4. The reporting period for intermediate accounting (financial) reporting is the period from January 1 to the reporting date of the period, for which intermediate accounting (financial) reporting is compiled.

5. The first reporting period for intermediate accounting (financial) reporting is the period from the date of state registration of the economic entity for the reporting date of the period, for which intermediate accounting (financial) reporting is compiled.

6. The date on which accounting (financial) reporting is compiled (reporting date) is the last calendar day of the reporting period, except in cases of reorganization and liquidation of a legal entity.

Article 16. Features of accounting (financial) reporting in the reorganization of a legal entity

1. The last reporting year for the reorganized legal entity, except for cases of reorganization in the form of accession, is the period from January 1 of the year, which produces state registration of the last of the legal entities that arose to the date of such state registration.

2. When reorganizing a legal entity in the form of joining the last reporting year for a legal entity, which joins another legal entity, is the period from January 1 of the year, which introduces an entry into the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity, to its date Making.

3. The reorganized legal entity is the last accounting (financial) reporting on the date preceding the date of state registration of the latter of the arranged legal entities (the date of submission to the Unified State Register of Legal Entities record on the termination of the activities of the affiliated legal entity).

4. The latest accounting (financial) reporting should include data on the facts of economic life, which took place from the date of approval of the transfer act (separation balance) to the date of state registration of the latter of the arranged legal entities (the date of entering into the Unified State Register of Legal Entries activities of the affiliate legal entity).

5. The first reporting year for the legal entity resulting as a result of the reorganization, with the exception of public sector organizations, is the period from the date of its state registration to December 31 of the year, in which reorganization occurred, inclusive, unless otherwise established by federal standards.

6. The legal entity emerged as a result of the reorganization, with the exception of the organizations of the budget sector, should be the first accounting (financial) reporting as of the date of its state registration, unless otherwise established by federal standards.

7. The first accounting (financial) reporting is drawn up on the basis of the approved transfer act (separation balance) and data on the facts of economic life, which took place from the date of approval of the transfer act (separation balance) to the date of state registration of the legal entities that arose as a result of the reorganization of legal entities, the exception of the public sector organizations (the date of submission to the Unified State Register of Legal Entities record on the termination of the activities of an attached legal entity).

8. The procedure for drawing up an accounting (financial) reporting of the public sector organization arising from the reorganization is established by an authorized federal body.

Article 17. Features of accounting (financial) reporting in the liquidation of a legal entity

1. The reporting year for the eliminated legal entity is the period from January 1 of the year, in which the Unified State Register of Legal Entities made a record of liquidation, to the date of application of such a record.

2. The latest accounting (financial) reporting of the liquidated legal entity is compiled by the liquidation commission (liquidator) or arbitration manager, if the legal entity is eliminated due to the recognition by bankrupt.

3. The last accounting (financial) reporting is drawn up on the date preceding the date of the submission of legal entities on the elimination of a legal entity in the Unified State Register of Legal Entities.

4. The latest accounting (financial) reporting is drawn up on the basis of the approved liquidation balance and data on the facts of economic life, which had a place in the period from the date of approval of the liquidation balance to the date of submission to the Unified State Register of Legal Entities record about the liquidation of a legal entity.

Article 18. Mandatory copy of accounting (financial) reporting

1. Affected economic entities to be accounting (financial) reporting, with the exception of public sector organizations and the Central Bank of the Russian Federation, represent one mandatory copy of the annual accounting (financial) reporting to the state statistics authority at the place of state registration.

2. A mandatory copy of the compiled annual accounting (financial) reporting is submitted no later than three months after the end of the reporting period. When presenting a mandatory copy of the compiled annual accounting (financial) reporting, which is subject to compulsory audit, the audit conclusion is submitted to it together with such reporting or no later than 10 working days from the day following the date of the audit detention, but no later than December 31, the year following Reporting year.

3. Mandatory copies of accounting (financial) reporting, together with audit conclusions, constitute a state information resource. Interested parties provide access to the specified state information resource, with the exception of cases when, in the interests of conservation of state secrets, such access should be limited.

4. The procedure for submitting a mandatory copy of the accounting (financial) reporting together with the audit conclusion, as well as the rules for use (including the use fee, unless otherwise provided by other federal laws), the state information resource provided for in paragraph 3 of this article is approved by the federal executive body, carrying out functions to develop public policies and regulatory and legal regulation in the field of state statistical activities.

Article 19. Internal Control

1. The economic entity is obliged to organize and carry out the internal control of the facts of economic life committed.

2. The economic entity, accounting (financial) reporting of which is subject to compulsory audit, is obliged to organize and implement the internal control of accounting and compiling accounting (financial) reporting (except for cases when his leader accepted the responsibility of accounting on himself).

Chapter 3. Accounting Regulation

Article 20. The principles of accounting regulation

Accounting regulation is carried out in accordance with the following principles:

1) compliance with federal and sectoral standards with the needs of users of accounting (financial) reporting, as well as the level of development of science and practices of accounting;

2) the unity of the system of requirements for accounting;

3) the establishment of simplified accounting methods, including simplified accounting (financial) reporting, for economic entities eligible to apply such methods in accordance with this Federal Law;

4) the applications of international standards as the basis for the development of federal and industry standards;

5) providing conditions for the uniform application of federal and sectoral standards;

6) Inadmissibility of combining powers to approve federal standards and state control (supervision) in the field of accounting.

Article 21. Documents in the field of accounting regulation

1. Documents in the field of accounting regulation include:

1) federal standards;

2) industry standards;

2.1) regulatory acts of the Central Bank of the Russian Federation, provided for by part 6 of this article;

(p. 2.1 introduced by Federal Law of July 18, 2017 N 160-FZ)

4) Standards of the Economic Subject.

2. The federal and industry standards are mandatory for use, unless otherwise established by these standards.

3. The federal standards regardless of the type of economic activity are established:

1) identifying and signs of accounting objects, the procedure for their classification, the conditions for making them to accounting and write off them in accounting;

2) permissible methods of monetary measurement of accounting facilities;

3) the procedure for recalculating the value of accounting facilities expressed in foreign currency in the currency of the Russian Federation for accounting purposes;

4) accounting requirements, including the definition of its changes, inventory of assets and liabilities, accounting documents and document management in accounting, including types of electronic signatures used to sign accounting documents;

5) accounting accounts plan and procedure for its application, with the exception of accounting account plans for credit institutions and non-credit financial organizations and the procedure for their application;

6) the composition, content and procedure for the formation of information disclosed in accounting (financial) reporting, including samples of the forms of accounting (financial) reporting, as well as the composition of the accounting balance sheet and the financial performance report and the composition of the accounting balance sheet and the report on targeted use of funds;

7) conditions under which accounting (financial) reporting gives a reliable idea of \u200b\u200bthe financial situation of the economic entity at the reporting date, financial result of its activities and cash flow during the reporting period;

8) the composition of the last and first accounting (financial) reporting in the reorganization of a legal entity, the procedure for its preparation and monetary measurement of objects in it;

9) the composition of the last accounting (financial) reporting in the liquidation of a legal entity, the procedure for its preparation and monetary measurement of objects in it;

10) Simplified accounting methods, including simplified accounting (financial) reporting, for economic entities eligible to apply such methods in accordance with this Federal Law.

4. Federal standards can establish special accounting requirements (including accounting policies, accounting accounts plan, and the procedure for its application) of organizations of the budget sector, as well as accounting requirements for certain types of economic activities.

5. Industry standards establish features of the application of federal standards in certain types of economic activity.

6. Accounting account plans for credit institutions and non-credit financial organizations and the procedure for their application, the procedure for reflecting on accounting accounts of individual accounting and accounting accounts and accounting accounts in accordance with indicators of accounting (financial) accounting of credit institutions and non-credit financial organizations, forms The disclosures of information in the accounting (financial) reporting of credit institutions and non-credit financial organizations are established by regulatory acts of the Central Bank of the Russian Federation.

7. Accounting recommendations are made in order to properly apply federal and sectoral standards, reducing expenses for the organization of accounting, as well as the dissemination of best practices of the organization and accounting, research results and accounting research.

9. Accounting recommendations may be made regarding the procedure for the application of federal and sectoral standards, forms of accounting documents, with the exception of established by federal and sectoral standards, organizational forms of accounting, accounting services of economic entities, accounting technologies, organization order and the implementation of internal control of their activities and accounting, as well as the procedure for developing standards by these persons.

11. Standards of the economic entity are intended to streamline the organization and maintenance of accounting.

12. The need and procedure for developing, approving, changes and cancellation of the standards of the economic entity is established by this subject independently.

13. The standards of the economic entity are applied equally and equally to all divisions of the economic entity, including its branches and representative offices, regardless of their location.

14. The economic entity that has subsidiaries, has the right to develop and approve its standards, mandatory for use by such societies. Standards of the specified subject, mandatory use of the main society and its subsidiaries, should not create obstacles to the implementation of their activities.

15. Federal and sectoral standards and stipulated part 6 of this article regulatory acts of the Central Bank of the Russian Federation should not contradict this federal law. Industry standards and stipulated part 6 of this article, regulatory acts of the Central Bank of the Russian Federation should not contradict federal standards. Accounting recommendations, as well as the standards of an economic entity, should not contradict the federal, industry standards and provided for by part 6 of this article by regulatory acts of the Central Bank of the Russian Federation.

16. Federal and sectoral standards, as well as the program for the development of federal standards, are approved by regulatory legal acts in the prescribed manner, taking into account the provisions of this Federal Law.

17. Documents for organizing and conducting accounting by the Central Bank of the Russian Federation, including the plan for accounting accounts and the procedure for its application, are approved in the manner prescribed by the Federal Law of July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank Russia) ".

Article 22. Subjects of accounting regulation

1. The authorities of the state regulation of accounting in the Russian Federation are the authorized federal authority and the Central Bank of the Russian Federation.

2. Regulation of accounting in the Russian Federation can also carry out self-regulatory organizations, including self-regulating organizations of entrepreneurs, other users of accounting (financial) reporting, auditors interested in participating in accounting regulation, as well as their associations and unions and other non-commercial organizations, The accuracy of the development goals of accounting (hereinafter referred to as the subjects of non-state regulation of accounting).

Article 23. Functions of state regulation authorities of accounting

1. Commissioner federal body:

1) approves the program for the development of federal standards in the manner prescribed by this Federal Law;

2) approves federal standards and within its competence industry standards and summarizes the practice of their application;

3) organizes the examination of accounting standards projects;

4) approves requirements for projects of accounting standards;

5) participates in the prescribed manner in the development of international standards;

6) presents the Russian Federation in international organizations operating in accounting and accounting (financial) reporting;

7) performs other functions provided for in this federal law and other federal laws.

2. Central Bank of the Russian Federation within its competence:

1) develops, asserts industry standards and regulatory acts of the Central Bank of the Russian Federation and provides for the practice of applying these standards and regulations provided for by Part 6 of Article 21 of this Federal Law and summarizes the practice of applying these standards and regulatory acts;

2) participates in the preparation and coordinates the program for the development of federal standards;

3) participates in the examination of projects of federal standards;

4) participates in conjunction with the authorized federal authority in the prescribed manner in the development of international standards;

5) performs other functions provided for in this federal law and other federal laws.

Article 24. Functions of the subject of non-state accounting regulation of accounting

Subject of non-state accounting management:

1) develops projects of federal standards, conducts a public discussion of these projects and submits them to an authorized federal body;

2) participates in the preparation of the program for the development of federal standards;

3) participates in the examination of projects of accounting standards;

4) ensures the compliance of the draft federal standard to the International Standard, on the basis of which a draft federal standard has been developed;

6) Develops proposals for improving accounting standards;

7) participates in the development of international standards.

1. To carry out an examination of projects of federal and industry standards with an authorized federal body, a council is created on accounting standards.

2. The Council on Accounting Standards is conducting an examination of projects of federal and sectoral standards for the subject:

1) compliance with the legislation of the Russian Federation on accounting;

2) compliance with the needs of users of accounting (financial) reporting, as well as the level of development of science and practice of accounting;

3) ensuring the unity of the system of requirements for accounting;

4) providing conditions for the uniform application of federal and sectoral standards.

5. The Council on Accounting Standards includes:

1) 10 representatives of the subjects of non-state regulation of accounting and scientific community, of which at least three members are subject to rotation once every three years;

2) Five representatives of state regulation authorities of accounting.

6. The Board of Accounting Standards is approved by the head of the Commissioner of the Federal Body. Proposals for candidates for members of the Council for Accounting Standards, with the exception of representatives of the authorized federal body, are made to the authorized by the Federal Body by the subjects of non-state accounting regulation, the Central Bank of the Russian Federation, scientific organizations and higher educational institutions.

7. Council candidates for accounting standards should have a higher education, impeccable business (professional) reputation and experience in professional activities in the field of finance, accounting or auditing.

8. Chairman of the Accounting Standards Council is elected at the first meeting of the Council from representatives of the subjects of non-state regulation of accounting, which are included in its composition. Chairman of the Accounting Standards Council has at least two substituents.

9. The Secretary of the Council on Accounting Standards is the representative of the authorized federal authority from the members of the Council.

10. Meetings of the Council on accounting standards are convened by his chairman, and in the absence of the Chairman authorized by the Deputy Chairman as necessary, but at least once every three months. The meeting is considered to be eligible if there are at least two thirds of the members of the Council for accounting standards.

11. Decisions of the Board of Accounting Standards are made by a simple majority of the members of the Council members participating in its meeting.

12. Meetings of the Council on accounting standards are open.

13. Information on the activities of the Council for accounting standards should be open and publicly available.

14. Regulations on the Board of Accounting Standards are approved by an authorized federal authority. The Regulations of the Board of Accounting Standards are approved by this Council on their own at the first meeting.

Article 26. Program for the development of federal standards

1. Federal standards are developed and approved in accordance with the program of developing federal standards.

2. State regulatory authorities and subjects of non-state accounting management make proposals under the program of developing federal standards to the Commissioner of the Federal Body.

3. The Commissioner of the Federal Body approves the program for the development of federal standards in coordination with the Central Bank of the Russian Federation.

4. The federal standards development program should be refined annually to ensure the compliance of federal standards with the needs of users of accounting (financial) reporting international standards, the level of development of science and accounting practice.

5. The Commissioner Federal Body provides the availability of federal standards development program by the Central Bank of the Russian Federation, subjects of non-state regulation and other interested parties (hereinafter referred to as interested persons).

6. Rules for the preparation and clarification of the program for the development of federal standards are approved by an authorized federal authority.

Article 27. Development and approval of federal standards

1. The developer of the Federal Standard (hereinafter - the developer) may be any subject of non-state regulation of accounting.

2. The notice of the development of the federal standard is sent by the developer to the authorized federal body and is posted on the official websites of the authorized federal body and the developer in the information and telecommunication network "Internet" (hereinafter referred to as the Internet network).

3. No later than 10 working days after the place of placement on the official website of the developer in the Internet "Online" notification of the development of the federal standard, the developer places it on its official website in the Internet "Internet". The draft federal standard posted on the official website of the developer in the "Internet" network must be available for reference without charging. The developer is obliged at the request of the interested person to provide him with a copy of the project of the Federal Standard on Paper Media. The fee charged by the developer for providing the specified copy on paper cannot exceed its production and shipping costs. The fee for the provision of this copy to the authorities of state regulation of accounting and subjects of non-state accounting is not charged.

4. From the date of placement of the draft federal standard on the official website of the developer in the Internet network, the developer conducts a public discussion of the draft federal standard. The term of public discussion of the draft federal standard cannot be less than three months from the date of posting the specified project on the official developer website in the Internet. The notice of the completion of the public discussion of the draft federal standard is sent by the developer to the authorized federal body and is posted on the official websites of the Commissioner of the Federal Body and the developer in the Internet "Internet".

5. In the period of public discussion of the draft federal standard, the developer:

1) accepts comment from stakeholders in writing. The developer cannot refuse to accept comments in writing;

2) conducts a discussion of the draft federal standard and the comments received in writing;

3) amounts to the list of comments received in writing with a brief statement of the content of such comments and the results of their discussion;

4) The draft federal standard is finalized, taking into account the comments received in writing.

6. The developer is obliged to maintain the remarks received in writing before approving the federal standard and submit them to the authorized federal authority on its request.

7. The final project of the Federal Standard and the list of interested persons received in writing by the developer places on its official website in the Internet "Internet" no later than 10 working days from the date of placement on the official websites of the Commissioner and Developer on the Internet "Internet" public discussion of the draft federal standard. These documents posted on the official developer website on the Internet must be available to familiarize themselves without charge.

9. The finalized draft federal standard, together with the list of interested persons received in writing, is represented by the developer to the authorized federal body, which organizes the examination of this project.

10. The Board of Accounting Standards is preparing for no more than two months from the date of submission by the Developer of the Federal Standard project a motivated proposal to adopt such a project to approve or rejecting it on the basis of this article specified in paragraph 9 and, taking into account the results of the examination. Such a proposal, together with the documents and results of this article specified in paragraph 9 of this article, is sent to the authorized federal body.

11. The Commissioner of the Federal Body on the basis of the documents submitted by the Accounting Standards Council on the period not more than one month takes the draft federal standard to approval or rejects it. The draft federal standard adopted to the statement is prepared in the prescribed manner and is approved by an authorized federal body.

12. The draft federal standard offered by the Council on accounting standards for adoption may be rejected in the event that it does not comply with the legislation of the Russian Federation.

13. In the event that the draft federal standard is rejected, the motivated decision of the authorized federal body with the application specified in paragraph 9 of this article on no more than 10 working days after the date of the adoption of such a decision is sent to the developer of the draft federal standard.

14. Amendments to the federal standard or cancellation is carried out in the manner prescribed by this article. Amendments to the Federal Standard, due to the change in the legislation of the Russian Federation, can be implemented on the initiative of the authorized federal body.

15. The project examination of the industry standard is made by the Accounting Standards Council in the manner established for the examination of federal standards of parts of the 9-13 of this article.

Article 28. Development of federal standards by an authorized federal authority

1. The Commissioner Federal Body is developing federal standards:

1) for public sector organizations;

2) In the event that no subject of non-state accounting regulation does not undertake commitments to develop a federal standard provided for by the approved program for the development of federal standards.

2. The development of the federal standard by an authorized federal body is carried out in the manner established by Article 27 of this Federal Law.

Chapter 4. Final Provisions

Article 29. Storage of accounting documents

1. Primary accounting documents, accounting registers, accounting (financial) reporting, audit reports are subject to storage by an economic subject during the deadlines established in accordance with the rules of the organization of the state archival case, but at least five years after the reporting year.

2. Documents of accounting policies, Economic Subject Standards, other documents related to the organization and accounting of accounting, including funds that ensure the reproduction of electronic documents, as well as an electronic signature authentication, is subject to storage of an economic entity for at least five years after the year, which they were used to draw up accounting (financial) reporting for the last time.

3. The economic entity must ensure the safe storage of accounting documents and their protection against changes.

4. When changing the head of the organization, the transfer of accounting documents of the organization should be ensured. The procedure for transferring accounting documents is determined by the organization independently.

Article 30. Features of the application of this Federal Law

1. Prior to approval by state regulation authorities of the financial accounting of federal and industry standards provided for by this Federal Law, the rules for conducting accounting and accounting reporting approved by authorized federal executive authorities and the Central Bank of the Russian Federation until the day of entry into force of this Federal Law. Prior to the approval of the federal and industry standards provided for by this Federal Law, the authorized federal executive body and the Central Bank of the Russian Federation have the right to make changes due to the change in the legislation of the Russian Federation, the Rules for conducting accounting and drawing up accounting reports, approved by them until the day of entry into force of this Federal Law.

1.1. Accounting Regulations approved by the Ministry of Finance of the Russian Federation from October 1, 1998 to the day of the entry into force of this Federal Law are recognized for the purposes of this Federal Law by federal standards. At the same time, the requirement that sectoral standards and stipulated part 6 of Article 21 of this Federal Law, the regulatory acts of the Central Bank of the Russian Federation should not contradict the Central Bank of the Russian Federation, should not be applied for these provisions as established by the second proposal of Article 21 of this federal law.

2. The provisions of parts 4 and 6 of Article 7 of this Federal Law are not applied to persons in which accounting records are charged with respect to the day of entry into force of this Federal Law.

3. The provision of part 2 of Article 15 of this Federal Law does not apply when changing the type of state (municipal) institution.

Article 31. On the recognition of the invalid strength of individual legislation (provisions of legislation) of the Russian Federation

Recognize invalid:

1) Federal Law of November 21, 1996 N 129-FZ "On Accounting" (meeting of the legislation of the Russian Federation, 1996, N 48, Art. 5369);

2) Federal Law of July 23, 1998 N 123-FZ "On Amendments and Additions to the Federal Law" On Accounting "(Meeting of the Legislation of the Russian Federation, 1998, N 30, Art. 3619);

3) Federal Law of March 28, 2002 N 32-FZ "On Amendments to Amendments and Supplements to the Federal Law" On Accounting "(meeting of the legislation of the Russian Federation, 2002, N 13, Art. 1179);

4) Article 9 of the Federal Law of December 31, 2002 N 187-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2003, N 1, Art. 2 );

5) Article 3 of the Federal Law of December 31, 2002 N 191-FZ "On Amendments and Additions to Chapter 22, 24, 25, 26.2, 26.3 and 27 of the second Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation" (Assembly legislation of the Russian Federation, 2003, N 1, Art. 6);

6) Clause 7 of Article 2 of the Federal Law of January 10, 2003 N 8-FZ "On Amendments and Additions to the Law of the Russian Federation" On Employment of the Population in the Russian Federation "and individual legislative acts of the Russian Federation on financing of activities to facilitate employment of employment" (Meeting of the legislation of the Russian Federation, 2003, N 2, Art. 160);

7) Article 23 of the Federal Law of June 30, 2003 N 86-FZ "On Amendments to Amendments to Some Legislative Acts of the Russian Federation, recognition by the invisibility of individual legislative acts of the Russian Federation, providing certain guarantees to employees of the internal affairs bodies, the controls of the turnover drugs and psychotropic substances and abolished federal tax police bodies in connection with the implementation of measures to improve the public administration "(meeting of the legislation of the Russian Federation, 2003, N 27, Art. 2700);

8) Article 2 of the Federal Law of November 3, 2006 N 183-FZ "On Amendments to the Federal Law" On Agricultural Cooperation "and Separate Legislative Acts of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2006, N 45, Art. 4635);

9) Article 32 of the Federal Law of November 23, 2009 N 261-FZ "On Energy Saving and to Enhance Energy Efficiency and Amendments to Selected Legislative Acts of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2009, N 48, Art. 5711);

10) Article 12 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Selected Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (Meeting of the legislation of the Russian Federation, 2010, N 19, Art. 2291);

11) Federal Law of July 27, 2010 N 209-FZ "On Amendments to Article 16 of the Federal Law" On Accounting "(Meeting of the Legislation of the Russian Federation, 2010, N 31, Art. 4178);

12) Article 4 of the Federal Law of September 28, 2010 N 243-FZ "On Amendments to Selected Legislative Acts of the Russian Federation in connection with the adoption of the Federal Law" On the Innovative Center "Skolkovo" (Meeting of the legislation of the Russian Federation, 2010, N 40, . 4969).

Article 32. Entry into force of this Federal Law

President of the Russian Federation D. Medvedev

English: Wikipedia Is Making The Site More Secure. You are using An Old Web Browser That Will Not Be Able to Connect to Wikipedia in The Future. Please Update Your Device or Contact Your It Administrator.

中文: 维基 科 正在 使 使 更加 更加 全 全 您 您 正在 使用 旧 的 浏览 浏览 这 这 在 无法 无法 连接 维基 维基 请 请 更 更 您 的 设备 或 联络 您 的 it 管理员 以下 以下 更 更 长 更 更 具 技术性 的 更更 (仅 英语 ).

Español: Wikipedia Está Haciendo El Sitio Más Seguro. Usted Está Utilizando Un Navegador Web Viejo Que No Será Capaz De Conectarse a Wikipedia EN El Futuro. Actualice Su Dispositivo o Contacte a Su Administrador Informático. Más Abajo Hay Una Actualización Más Larga Y Más Técnica en Inglés.

ﺎﻠﻋﺮﺒﻳﺓ: ويكيبيديا تسعى لتأمين الموقع أكثر من ذي قبل. أنت تستخدم متصفح وب قديم لن يتمكن من الاتصال بموقع ويكيبيديا في المستقبل. يرجى تحديث جهازك أو الاتصال بغداري تقنية المعلومات الخاص بك. يوجد تحديث فني أطول ومغرق في التقنية باللغة الإنجليزية تاليا.

Français: Wikipédia Va Bientôt Augmenter La Sécurité de Son Site. Vous Utilisez Actuellement Un Navigateur Web Ancien, Qui Ne Pourra Plus SE Connecter à Wikipédia Lorsque Ce Sera Fait. Merci De Mettre à Jour Votre Appareil Ou De Contacter Votre Administrateur Informatique à Cette Fin. Des Informations Supplémentaires Plus Techniques et En Anglais Sont Disponibles Ci-Dessous.

日本語: ウィキペディア で は サイト の セキュリティ を 高め て い い ます ご ご の ブラウザ は バージョン バージョン が 古く 今後 今後 今後 ウィキペディア 接続 でき でき なく なる 能 性 性 あり あり ます デバイス を 更 する する か か 管理 管理 者 ご 相談 ください ください 技術 面 詳しい 詳しい 更更 情報 は 以下 に で 提供 し て い ます.

Deutsch: Wikipedia Erhöht Die Sicherheit Der Webseite. Du Benutzt Einen Alten Webbrowser, Der in Zukunft Nicht Mehr Auf Wikipedia Zugreifen Können Wird. Bitte Aktualisiere Dein Gerät Oder Sprich Deinen It-Administrator An. Ausführlichere (Und Technisch Detaillierrete) Hinweise Findest Du Unten in English Sprache.

Italiano: Wikipedia Sta Rendendo Il Sito Più Sicuro. STAI USANDO UN BROWSER WEB CHE NON SAR IN GRADO DI CONNETERSI A WIKIPEDIA IN FUTURO. Per Favore, Aggiorna Il Tuo Dispositivo O Contatta Il Tuo Amministratore Informatico. Più in Basso è Disponibile Un AggiornaTo Più Dettagliato E TECNICO IN INGLESE.

Magyar: Biztonságosabb Lesz a Wikipédia. A Böngésző, Amit Használsz, Nem Lesz Képes Kapcsolódni a Jövőben. Használj Modernebb Szoftvert Vagy Jelezd a Problémát a RendSzergazdádnak. Alább Olvashatod a Részletesebb Magyarázatatot (Angolul).

SVENSKA: Wikipedia Gör Sidan Mer Säker. DU ANVÄNDER EN ÄLDRE WEBBLÄSARE SOM INTE KOMMER ATT KUNNA LÄSA WIKIPEDIA I FRAMTIDEN. Uppdatera Din Enhet Eller Kontakta Din It-Administratör. Det Finns En Längre Och Mer Teknisk Förklaring På Engelska Längre Ned.

हिन्दी: विकिपीडिया साइट को और अधिक सुरक्षित बना रहा है। आप एक पुराने वेब ब्राउज़र का उपयोग कर रहे हैं जो भविष्य में विकिपीडिया से कनेक्ट नहीं हो पाएगा। कृपया अपना डिवाइस अपडेट करें या अपने आईटी व्यवस्थापक से संपर्क करें। नीचे अंग्रेजी में एक लंबा और अधिक तकनीकी अद्यतन है।

We Are Removing Support for Insecure TLS Protocol Versions, Specifically TLSV1.0 and TLSV1.1, Which Your Browser Software Relies On To Connect to Our Sites. This is usually caused by Outdated Browsers, Or Older Android Smartphones. OR COULD BE INTERFERENCE FROM CORPORATE OR PERSONAL "Web Security" Software, Which Actually Downgrades Connection Security.

You Must Upgrade Your Web Browser or OtherWise Fix This IsSue to Access Our Sites. This Message Will Remain Until Jan 1, 2020. After That Date, Your Browser Will Not Be Able to Establish a Connection to Our Servers.