The presentation of annual accounting reporting in Russia is made in accordance with the requirements of the following regulatory documents:

Federal Law of 21.11.1996 N 129-FZ "On Accounting";

Accounting regulations "Accounting reporting of the organization PBU 4/99 (approved by the order of the Ministry of Finance of Russia from 06.07.1999 N 43N), as well as other accounting provisions;

The order of the Ministry of Finance of Russia dated July 22, 2003 N 67n "On the forms of accounting reporting of organizations" in the editorial office (hereinafter referred to as the order N 67n),

As well as the joint order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 N 475 / 102n "On codes of indicators of annual accounting reporting of organizations, data on which is to be treated in state statistical authorities".

In accordance with the above documents, the annual accounting reporting of the organization should include:

Accounting balance (form N 1);

Profit and Loss Statement (Form N 2);

Report on Changes (Form N 3);

Report on cash flow (form N 4);

Annexes to the accounting balance (Form N 5);

Explanatory note;

Audit report.

Special rules for the configuration of annual accounting reporting are established for organizations recognized by small business entities:

1) If a small enterprise is not subject to compulsory audit, it has the right to represent accounting reports in the amount of indicators in groups of accounting panels and the articles of increment and loss report without additional decodents in these forms. Other forms such enterprises may not be submitted at all;

2) If a small enterprise is obliged to conduct an audit, it has the right to not be submitted as part of the forms of Forms No. 3, 4 and 5 only in the absence of relevant data.

Organizations that have passed on a simplified tax system, according to paragraph 3 of Art. 4 of the Federal Law "On Accounting" is exempt from accounting responsibility. It means that they do not need accounting reporting. But the tax and statistical reports they represent on general reasons - this is provided for in Art. 346.11 of the Tax Code of the Russian Federation.

True, if the Organization-"Simplist" also performs the activities that are subject to the taxation system in the form of UNVD, i.e. It is a payer of UTII, according to the Ministry of Finance of Russia, it is obliged to maintain accounting records and account for accounting in the general order. This opinion, in particular, was expressed in the letters of the Ministry of Finance of Russia of 20.10.2006 No. 03-11-04 / 3/465, from 10.10.2008 No. 03-11-04 / 2/203 and others. The main argument of the specialists of the Ministry of Finance of Russia is that, in their opinion, the Federal Law "On Accounting" does not exempt organizations engaged in entrepreneurial activities to be taxed by UNVD for certain types of activities, from the obligation to conduct accounting.

Particular attention should be paid to the fact that the order of the Ministry of Finance of Russia N 67N approved samples of the forms of accounting reporting, on the basis of which organizations should develop their forms of reporting, taking into account the specifics and scales of their activities. The joint order of the Russian State Statistics Committee of Russia and the Ministry of Finance of Russia approved the codes of certain lines of accountability for all organizations, and for the rest of the reporting lines, including for rows entered in addition by decision of the company's management, codes can be installed on their own.

Thus, now, each organization is obliged on the basis of samples to develop and approve as part of their accounting policies its own reporting forms that take into account the peculiarities of the activities of this organization and allow to ensure compliance with the requirements for the financial statements set out in PBU 4/99: completeness, materiality, neutrality, etc.

In principle, according to paragraph 5 of the instructions on the procedure for the preparation and submission of accounting reporting, approved by the Order of the Ministry of Finance of Russia N 67n, the organization has the right to decide on the accounting reporting report on the forms of accounting reports, provided as samples in annex to this order, if the indicators given In these samples of forms, allow you to comply with the requirements for accounting reporting set out in accounting provisions. However, in this case, it is also necessary to register in accounting policies that the Organization approved for the form of accounting reporting approved forms offered in the order of the Ministry of Finance of Russia N 67n. Moreover, in the same paragraph of instructions it is envisaged that in the absence of data from the organization on relevant assets, obligations, incomes, costs, economic operations, indicators (lines, graphs) on which are provided in samples of forms, these indicators (lines, graphs) The organization's forms do not turn on.

So, organizations have a certain freedom regarding how to modify the available samples of forms. For example, it is possible in the income statement (form N 2) to represent the indicators shown in the section "Decoding of individual profits and losses" of a form of a form in the form of decryptions to the relevant reporting items ("including" or "of them"). Or, let's say, the indicators included in the Annex to the Accounting Balance (Form N 5) according to the form of the form, may be presented in the form of independent forms of accounting reporting or, on the contrary, to be included in the explanatory note. If, for example, the organization does not have intangible assets, it can exclude from the form No. 1 (accounting balance) of the string 110 "Intangible assets".

Removing or adding strings, you need to ensure that the row codes established by the State Statistics Committee of Russia and the Ministry of Finance of Russia have not changed. For example, if a solution is made to remove from the balance line 110 "Intangible assets", the balance will start from the "Fixed Fundament" row, the code of which will be 120.

When reflecting data in accounting statements, it should also be borne in mind that if, in accordance with the regulatory documents on accounting, the indicator must be deducted from the corresponding indicators (data) when calculating the relevant data (intermediate, final) or has a negative value, then in accounting reporting This indicator is shown in parentheses. This applies primarily to such indicators as:

Uncovered loss (line 470 form N 1),

The cost of goods sold, products, works, services (string 020 form N 2);

Commercial and managerial expenses (strings 030 and 040 forms N 2);

Sales loss (string 050 form N 2);

Interest to payment (string 070 of the form N 2);

Other expenses (string 100 form N 2);

Loss to taxation and net loss (strings 140 and 190 forms N 2);

Reduction of capital (strings 131 - 133 forms N 3);

Disposal of cash (in form No. 4);

Disposal of fixed assets (in form N 5), etc.

According to paragraph 1 of Art. 13 of the Federal Law "On Accounting" Accounting should be drawn up on the basis of data synthetic and analytical accounting. It is most convenient to fill out the reporting forms according to the data of the operating and salad statement for 2008, which reflects the remnants of all synthetic accounts as of 01.01.2008, the turnover for 2008 and the balances on December 31, 2008. With a magazine accounting form, account balances can be taken directly from the main book.

The Regulation on accounting and accounting reporting in the Russian Federation was approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34N.

The order is registered in the Ministry of Justice of the Russian Federation 27.08.1998 N 1598.

The document is given to the changes at the end of 2018.

In fulfillment of the accounting reform program in accordance with the International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998, N 283, and orders of the Government of the Russian Federation of March 21, 1998 N 382-p Order:

1. To approve the attached position on accounting and accounting reporting in the Russian Federation.

2. Recognize invalid:

Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";

item 3 of the order of the Ministry of Finance of the Russian Federation of February 3, 1997 N 8 "On the Quarter Accounting Reporting of the Organization".

Minister M.M. Zadornov

Regulation on accounting and accounting reporting in the Russian Federation

I. General provisions

1. This Regulation on accounting and accounting reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting Accounting".

2. The situation determines the procedure for organizing and conducting accounting, drawing up and submitting accounting to legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship between the organization with external consumers accounting information.

Branches and representation of foreign organizations located in the Russian Federation may conduct accounting based on the rules established in the country of finding a foreign organization, if the latter do not contradict international financial reporting standards developed by the Committee on International Financial Reporting Standards.

3. The Ministry of Finance of the Russian Federation on the basis of the Federal Law "On Accounting" develops and approves the provisions (standards) of accounting, other regulatory legal acts and methodological instructions on accounting, forming a system of regulatory accounting and obligatory organizations in the territory Of the Russian Federation, including in the exercise of activities outside the Russian Federation.

4. In accordance with the Federal Law "On Accounting":

c) 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 accounting users - managers, founders, participants and owners of the property of the organization, as well as external - investors, creditors and other accounting users;

providing information to internal and external accounting users to monitor the 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 intravenous reserves to ensure its financial stability.

5. The organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulatory acts of the Ministry of Finance of the Russian Federation and bodies, which are provided with federal laws the right to regulate accounting, independently forms its accounting policies, based on its structure, industry affiliation and other features of activity.

6. Responsibility for the organization of accounting in the organization, compliance with legislation in the implementation of economic operations is carried by the head of the organization.

7. The head of the organization may depend on the amount of accounting work:

a) establish accounting service as a structural unit headed by the Chief Accountant;

b) introduce an accountant to the staff;

c) transfer to the contractual accounting of the centralized accounting department, a specialized organization or accountant expert;

d) keep accounting personally.

Cases provided for in subparagraphs "B", "B" and "G" of this paragraph are recommended to be applied in organizations related to the legislation of the Russian Federation to small business entities.

8. An accounting policy adopted by the Organization is approved by the Order or other written order of the head of the Organization.

At the same time are approved:

accounting accounts plan containing the accounts applied in the organization necessary to conduct synthetic and analytical accounting;

forms of primary accounting documents used for registration of economic operations, on which the typical forms of primary accounting documents are not provided, as well as the forms of documents for internal accounting reports;

methods for evaluating certain types of property and liabilities;

the procedure for the inventory of property and obligations;

rules of document management and technology processing technology;

procedure for monitoring business operations, as well as other solutions necessary for the organization of accounting.

II. Basic Accounting Rules

Accounting Requirements

9. The organization is conducting accounting of property, commitments and economic operations (facts of economic activity) by double recording on interconnected accounting accounts included in the work plan of accounting accounts.

The work plan for accounting accounts is approved by the Organization based on accounting accounts plan approved by the Ministry of Finance of the Russian Federation.

Accounting for property, obligations and economic operations (facts of economic activity) is conducted in the currency of the Russian Federation - in rubles. Documenting property, commitments and other facts of economic activity, the maintenance of accounting registers and accounting reporting is carried out in Russian. Primary accounting documents drawn up in other languages \u200b\u200bshould have a lasting translation into Russian.

10. To conduct accounting in the organization, accounting policies are being formed, involving the property separation and continuity of the organization, the sequence of applying accounting policies, as well as the temporary certainty of the facts of economic activity.

The accounting policy of the organization must meet the requirements of completeness, diligence, the priority of the content before the form, consistency and rationality.

11. In the accounting accounting of the organization Current costs for the production of products, work and the provision of services and costs associated with capital and financial investments are taken into account separately.

Documenting economic operations

12. Paragraph has lost strength. - Order of the Ministry of Finance of Russia from 29.03.2017 N 47N.

The requirements of the Chief Accountant (hereinafter referred to as the main accountant are also understood by those leading accounting in cases provided for by subparagraphs "B", "B", "G" of paragraph 7 of this Regulation) on documentary registration of economic operations and submission to the accounting service of documents and information For all employees of the organization.

13. The first paragraphs - the second has lost strength. - Order of the Ministry of Finance of Russia from 29.03.2017 N 47N.

Depending on the nature of the operation, the requirements of regulatory acts, methodological instructions on accounting and the technology of processing of accounting information in primary documents may include additional details.

14. The list of persons entitled to sign the primary accounting documents, approves the head of the Organization to coordinate with the chief accountant.

Documents that are issued economic transactions with cash are signed by the head of the organization and the chief accountant or authorized by them.

Without signature of the chief accountant or the cash and settlement documents authorized by him, financial and credit obligations are considered invalid and should not be taken to execute (with the exception of documents subscribed by the head of the federal executive body, the features of the design of which are determined by the individual instructions of the Ministry of Finance of the Russian Federation) . Under financial and credit liabilities are the documents issuing the financial investments of the Organization, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

In the case of disagreements between the head of the organization and the Chief Accountant for the implementation of individual economic operations, primary accounting documents on them may be taken to execute from the written order of the head of the Organization, which is fully responsible for the consequences of the implementation of such operations and the inclusion of data on them in accounting and accounting Reporting.

15. The primary accounting document must be drawn up at the time of the economic operation, and if this is not possible - immediately at the end of the operation.

In the implementation of goods, products, works and services with the use of cash registers, the preparation of the primary accounting document is allowed at least once a day at its end on the basis of cash checks.

The creation of primary accounting documents, the procedure and timing of the transmission of them for reflection in accounting is carried out in accordance with the document management schedule approved in the organization. Timely and high-quality registration of primary accounting documents, transferring them on time to reflect in accounting, as well as the accuracy of the data contained in them provide persons who have also signed these documents.

16. Making corrections in cash and bank documents is not allowed. In the remaining primary accounting documents, corrections can be made only in coordination with persons who have compiled and signatured these documents, which must be confirmed by the signatures of the same persons, indicating the date of making corrections.

17. To monitor and streamline the processing of data on economic operations on the basis of primary accounting documents, consolidated credentials may be made.

18. Primary and summary credentials can be drawn up on paper and machine media. In the latter case, the organization is obliged to make a copy of such documents on paper for other participants in economic operations, as well as at the request of the bodies carrying out control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Accounting registers

19. Accounting registers are intended for systematization and accumulation of information contained in the accounting records adopted for accounting, to reflect account of accounting and accounting reports.

Accounting registers can be conducted in special books (journals), on separate sheets and cards, in the form of machine machines obtained when using computing equipment, as well as on machine media. When conducting accounting registers on machine media, information should be provided with the possibility of their output to paper media.

The forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that federal laws are given the right to regulate accounting, or federal executive bodies, organizations in compliance with the general methodological principles of accounting.

20. Economic operations should be reflected in accounting registers in chronological sequence and grieving on relevant accounting accounts.

The correctness of the reflection of economic operations in accounting registers provides persons who have made and signed them.

21. When storing accounting registers, their protection against unauthorized corrections should be ensured. Correction of errors in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the duty of correction.

Persons who have gained access to information contained in accounting registers and in internal accounting reports are required to keep commercial and state secrets. For her disclosure, they are responsible established by the legislation of the Russian Federation.

Assessment of property and obligations

23. Property, obligations and other facts of economic activities for reflection in accounting and accounting reporting are subject to assessment in monetary terms.

The assessment of the property acquired for the fee is carried out by summing the actual costs of its purchase; property obtained free - at market value at the date of charge; The property produced in the organization itself is at the cost of its manufacture (the actual costs associated with the production of property object).

In particular, the costs of acquiring the object of property, paid interest on the commercial loan, charges (surcharges), commission remuneration (the cost of services) payable for supplying, foreign economic and other organizations, customs duties and other organizations, customs duties and other organizations Payments, costs for transportation, storage and delivery carried out by third-party organizations.

The formation of the current market value is made on the basis of the price acting on the date of the posting of the property obtained free of charge, for a given or similar type of property. The data on the current price must be confirmed by documented or expert.

Under the cost of manufacture, actually produced costs are recognized due to the use of fixed assets, raw materials, materials, fuels, energies, labor resources and other costs of manufacturing the property.

The use of other assessment methods, including by reservation, is allowed in cases provided for by the legislation of the Russian Federation, as well as regulatory acts of the Ministry of Finance of the Russian Federation and bodies, which are provided with federal laws the right to regulate accounting.

24. Entries in accounting on foreign currency accounts of the organization, as well as on foreign currency operations, are made in rubles in the amounts determined by recalculating foreign currency at the rate of the Central Bank of the Russian Federation, which operates at the date of operation. At the same time, these entries are manufactured in the calculation and payments currency.

25. Accounting of property, obligations and economic operations is allowed to be conducted in amounts round to whole rubles. The summary differences arising from the current results from a commercial organization or an increase in income (reduction of expenses) in a non-commercial organization.

Inventory of property and obligations

26. To ensure the accuracy of the accounting and financial statements of the organization, the organization is obliged to carry out inventory of property and liabilities, during which they are checked and documented by their presence, condition and evaluation.

Order (the number of inventories in the reporting year, the dates of their conduct, the list of property and obligations tested for each of them, etc.) inventory is determined by the head of the organization, except in cases where the inventory is required.

27. Inventory must:

when transferring property to rent, buy, sell, as well as when transforming a state or municipal unitary enterprise;

before drawing up annual financial statements (except for the property, the inventory of which was held no earlier than October 1 of the reporting year). Inventory of fixed assets can be held once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equal to them, the inventory of goods, raw materials and materials can be carried out during their smallest residues;

when changing financially responsible persons;

when identifying the facts of embezzlement, abuse or damage;

in the event of a natural disaster, fire or other emergencies caused by extreme conditions;

in the reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Revealed inventory discrepancies between the actual availability and accounting data are reflected in accounting accounts in the following order:

a) surplus property arrives at a market value at the date of the inventory and the relevant amount is credited to financial results from a commercial organization or an increase in income in a non-profit organization;

b) The shortage of property and its damage within the limits of natural liability refers to the costs of production or circulation (expenses), over the norms, due to the perpetrators. If the guilty persons are not established or the court refused to recover losses from them, then losses from the shortage of property and its damage are written off on financial results from a commercial organization or an increase in costs in a non-profit organization.

III. Basic rules for the preparation and submission of accounting reporting

Primary requirements

30. Accounting reporting of organizations consists of:

a) accounting balance;

b) profits and loss statement;

c) applications to them, in particular report on cash flow, annexes to accounting balance and other reports provided for by regulatory acts of the accounting regulatory system;

d) explanatory note;

e) an audit conclusion confirming the accuracy of the organization's accounting reporting if it is subject to compulsory audit in accordance with federal laws.

31. Forms of accounting reporting of organizations, as well as instructions on the procedure for filling them, are approved by the Ministry of Finance of the Russian Federation.

Other bodies that federal laws are granted the right to regulate accounting, approve within their competence of the form of accounting reporting and instructions on the procedure for filling them, which are not contrary to the regulatory legal acts of the Ministry of Finance of the Russian Federation.

32. Accounting reports should give a reliable and complete understanding of the property and financial position of the Organization, about its changes, as well as the financial results of its activities.

In drawing up accounting reporting, the organization is guided by this Regulation, unless otherwise established by other provisions (standards) on accounting.

33. The accounting statements of the organization should include indicators of branches, representative offices and other structural divisions, including allocated to individual balances.

35. In financial statements, data on numerical indicators are given to a minimum in two years - the reporting and preceding reporting (except for the report on the first reporting year).

If the data for the period preceding the reporting year is incomparable with data during the reporting period, the first of these data are subject to adjustment based on the rules established by regulatory acts. Each significant adjustment should be disclosed in an explanatory note along with its reasons.

36. Accounting reports are compiled for the reporting year. The reporting year is considered to be the period from January 1 to December 31 calendar year inclusive.

The first reporting year for the newly created or a reorganized organization is considered to be the period from the date of its state registration to December 31 inclusive, and for the organization, newly created after October 1 (including October 1), from the date of state registration to December 31 of the next year inclusive.

Data on the facts of economic activities carried out before the state registration of the newly created organization are included in its accounting reporting for the first reporting year.

37. To compile accounting reporting, the reporting date is considered the last calendar day of the reporting period.

38. Accounting reports is signed by the head and chief accountant of the organization.

In organizations, where accounting is conducted at the contractual principles of a specialized organization (centralized accounting) or an accountant-specialist, accounting reporting is signed by the head of the organization, head of a specialized organization (centralized accounting) or a specialist leading accounting.

The responsibility of persons who signed accounting reporting is determined in accordance with the legislation of the Russian Federation.

39. Changes in financial statements related to both the reporting year and the preceding periods (after its approval) are manufactured in the reporting of the reporting period in which the distortions of its data were discovered.

40. In the financial statements, no credit is not allowed between the articles of assets and liabilities, profit and loss articles, except when such a test is provided for by the rules established by regulatory acts.

Rules for assessing articles of accounting reporting

Unfinished capital investments

41. The incomplete capital investment includes not executed by acts of acceptance and transfer of fixed assets and other documents costs for construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory, other material practices, other capital operations and costs (project -Is-based, exploration and drilling work, the costs of the decomposition of land plots and relocation in connection with construction, training for newly under construction organizations and others).

42. Inscribed capital investments are reflected in the balance sheet at the actual costs incurred by the organization.

Financial investments

43. Financial investments include investments in government securities, bonds and other securities of other organizations in authorized (share) capital of other organizations, as well as loans provided to other organizations.

44. Financial investments are taken to account in the amount of actual costs for the investor. For debt securities, the difference is allowed between the amount of actual costs for the purchase and nominal value during the period of their appeal evenly as the income due on them is accrued to the financial results of a commercial organization or an increase in expenses in a non-profit organization.

Organizations operating as professional participants in the securities market can be reassessing investments in securities purchased in order to obtain income from their implementation as quotes changes to the stock exchange.

Objects of financial investments (except loans), not paid fully, are shown in the assets of the accounting balance in the full amount of the actual costs of their acquisition under the Agreement with the assignment of an outstanding amount under the lenders in the liability of the accounting balance in cases where the rights to the object transmitted to the Investor. In other cases, the amounts included in the account of financial investments to be acquired are shown in the assets of the accounting balance sheet.

45. Attachments of the organization in the shares of other organizations that are listed on the stock exchange, the quotation of which is regularly published, in the preparation of the accounting balance on the end of the reporting year at market value.

Fixed assets

46. \u200b\u200bTo fixed assets as a set of material and real values \u200b\u200bused as a means of labor in the production of products, performance of works or services, or to manage the organization for a period of 12 months, or a conventional operational cycle, if it exceeds 12 months, Buildings, structures, workers and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, working and productive livestock, perennial plantings, intra-economic roads and other fixed assets.

The main funds also include capital investments in the fundamental improvement in lands (drainage, irrigation and other landlocative work) and in the leased facilities of fixed assets.

Capital investments in perennial plantings, the indigenous improvement of land is included in the mainstores annually in the amount of costs relating to the inceptions adopted in the reporting year, regardless of the expiration date of the entire complex of work.

As part of fixed assets, land plots, objects of environmental management (water, subsoil and other natural resources) are taken into account.

47. Completed capital investments in rented facilities of fixed assets are credited with the tenant in their own fixed assets in the amount of actually produced costs, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by depreciation during their useful use.

The accrual of depreciation of fixed assets is made regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:

linear way;

the way to write off the cost is proportional to the volume of products (works, services);

a method of reduced residue;

the way to write off the cost of the number of years of useful use.

The objects of fixed assets of non-profit organizations are not subject to depreciation.

The cost of land plots, environmental objects is not repaid.

49. Fixed assets are reflected in the balance sheet at the residual value, i.e. According to the actual costs of their acquisition, structures and making minus the amount of accrued depreciation.

Changing the initial value of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, reassessing relevant objects are disclosed in annexes to the accounting balance. A commercial organization has the right no more than once a year (at the end of the reporting year) to overestimate the objects of fixed assets in replacement cost by indexing or direct recalculation of documented market prices with the attribution of emerging differences at the expense of an additional capital of the organization, unless otherwise established by regulatory legal acts Accounting.

54. Material values \u200b\u200bremaining from writing off unsuitable to restore and further use fixed assets come at market value at the date of write-off.

Intangible assets

55. The intangible assets used in economic activities during a period exceeding 12 months and income generates includes rights arising:

from patents for inventions, industrial samples, selection achievements, from certificates of useful models, trademarks and maintenance signs or licensed contracts for their use;

from the rights to "know-how" and others.

In addition, the business reputation of the organization belongs to intangible assets.

56. The cost of intangible assets is repaid by depreciation during the established use of their useful use.

According to which cost repayment is made, depreciation deductions are determined by one of the following ways:

a linear method based on the norms calculated on the basis of their useful life;

the way to write off the cost is proportional to the volume of products (works, services).

In the intangible assets of non-profit organizations, depreciation is not charged.

Calculation of depreciation of intangible assets is made independently of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization should be adjusted for twenty years (but no more than the development of the organization).

Depreciations on the positive business reputation of the organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization in the full amount is written off on the financial results of the organization as other income.

57. Intangible assets are reflected in the balance sheet at the residual value, i.e. According to the actual acquisition costs, manufacturing and costs for bringing them to a state in which they are suitable for use in scheduled purposes, minus accrued depreciation.

Raw materials, Materials, Finished products and goods

58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet in their actual cost.

The actual cost of material resources is determined on the basis of actually produced costs for their acquisition and manufacture.

Determination of the actual cost of material resources written off into production is allowed to produce one of the following reserves assessment methods:

at the cost of the unit of stocks;

average cost;

at the cost of the first time of acquisitions (FIFO);

59. Finished products are reflected in the accounting balance on the actual or regulatory (planned) production cost, including the costs associated with the use of fixed assets, raw materials, materials, fuels, energy, labor resources, and other costs of product production or direct Cost articles.

60. Products in the organizations employed by trading activities are recorded in the balance sheet at the cost of their acquisition.

When selling (vacation) of goods, their cost is allowed to write off using the assessment methods set out in paragraph 58 of this Regulation.

When taking into account the organization engaged in retail trade, goods at prior prices The difference between the cost of acquisition and the cost of sales prices (discounts, capes) is reflected in the accounting statements as a value that adjusts the cost of goods.

61.2 Services reimbursed by the contractual (contract) price.

62. The value provided for in paragraphs 58 - 60 of this Regulation for which the price during the reporting year decreased either that are morally outdated or partially lost their initial quality, reflected in the balance sheet at the end of the reporting year at the price of possible implementation, if it is below the initial cost of the preparation (acquisitions), with attributable difference in prices for financial results from a commercial organization or an increase in costs in a non-profit organization.

Incomplete production and expenses of future periods

63. Products (work) that have not passed all stages (phases, redistributes) provided for by the technological process, as well as non-compliant products that have not passed tests and technical acceptance relate to unfinished production.

64. Incorrect production in mass and mass production can be reflected in the balance sheet:

on the actual or regulatory (planned) production cost;

according to direct cost items;

according to the cost of raw materials, materials and semi-finished products.

With single production manufacturing, incomplete production is reflected in the balance sheet at actually produced costs.

65. The costs produced by the organization in the reporting period, but related to the following reporting periods, are recorded in the balance sheet in accordance with the terms of the recognition of assets established by regulatory legal acts on accounting, and are subject to debiting in the manner prescribed to write off the value of the assets of this species.

Capital and reserves

66. As part of own capital of the organization, authorized (share), additional and reserve capital, retained earnings and other reserves are taken into account.

67. The balance sheet reflects the magnitude of the statutory (share) capital, registered in the constituent documents as a set of deposits (shares, shares, mutual contributions) of the founders (participants) of the organization.

The authorized (share) capital and the actual debt of the founders (participants) on deposits (contributions) in the authorized (share) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises instead of the authorized (share) capital take into account the authorized capital formed in the prescribed manner.

68. The amount of the upcoming non-current assets conducted in the prescribed manner, the amount obtained above the nominal value of the posted shares (share income of the joint stock company), and other similar amounts are taken into account as an additional capital and are reflected in the balance sheet separately.

69. A reserve fund created in accordance with the legislation of the Russian Federation to cover the losses of the organization, as well as to repay the bonds of the organization and redemption of their own shares, is reflected in the balance sheet separately.

70. The organization creates reserves of dubious debts in case of recognition of receivables questionable with the assignment of the amounts of reserves on the financial results of the organization.

The receivables of the organization, which is not redeemed or with a high degree of probability will not be redeemed in the deadlines established by the Treaty, and is not provided with relevant guarantees.

The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and estimating the probability of debt repayment in whole or in part.

If until the end of the reporting year following the year of creating a reserve of dubious debts, this reserve will not be used in any part, then unspent amounts are joined in drawing up an accounting balance at the end of the reporting year to financial results.

Calculations with debtors and creditors

73. Calculations with debtors and creditors are reflected by each party in their accounting reporting in sums arising from accounting records and recognized by it correct. According to loans and loans, debt is shown taking into account the interest due at the end of the reporting period.

74. The amounts of calculations with banks reflected in the financial statements of the amounts of settlements with banks, the budget should be agreed with the relevant organizations and identical. Leaving on the balance sheet of unresolved amounts for these calculations is not allowed.

75. Remains of currency funds on currency accounts of the organization, other funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the accounting statements in rubles in amounts determined by recalculating foreign currencies at the rate of the Central Bank of the Russian Federation operating at the reporting date.

76. Penalties, penalties and penalties recognized by the debtor or for which the court decisions were obtained about their recovery relate to financial results from a commercial organization or an increase in income (reduction of expenses) in a non-commercial organization and to obtain them or payments are reflected in the accounting balance sheet of the recipient and payer. Accordingly, according to the articles of debtors or lenders.

77. Accounts receivable, on which the limitation period has expired, other debts, unrealistic for recovery, are written off for each obligation on the basis of data on the inventory, written substantiation and order (orders) of the head of the organization and are related to the account of the reserve of dubious debts, respectively. Results in a commercial organization, if during the period preceding reporting, the amounts of these debts are not reserved in the manner prescribed by clause 70 of this Regulation, or to an increase in costs in a non-profit organization.

Debt debt in a loss due to the displays of the debtor is not cancellation of debt. This debt should be reflected for the balance sheet for five years from the moment of writing off to observe the possibility of its recovery in the event of a change in the property position of the debtor.

78. The amounts of payables and deposent debt, for which the limitation period expired for each obligation on the basis of data on the inventory, written justification and order (orders) of the organization's head and refer to financial results from a commercial organization or an increase in income from a non-profit organization.

Profit (loss) organization

79. Accounting profit (loss) is a final financial result (profit or loss), revealed during the reporting period on the basis of accounting of all economic operations of the Organization and evaluation of accounting articles on the rules adopted by regulatory legal acts on accounting.

80. Profit or loss identified in the reporting year, but related to previous years, are included in the financial results of the organization of the reporting year.

82. In the event of the implementation and other disposal of the property of the organization (fixed assets, stocks, securities, etc.), loss or income on these operations refers to financial results from a commercial organization or an increase in costs (income) in a non-profit organization.

83. In the balance sheet, the financial result of the reporting period is reflected as unallocated profits (uncovered loss), i.e. The final financial result, identified during the reporting period, is minus taxes due in accordance with the legislation of the Russian Federation of taxes and other similar obligatory payments, including sanctions for non-compliance with taxation rules.

IV. The procedure for submitting accounting reporting

84. All organizations represent annual financial statements in accordance with the founding documents founders, participants of the organization or owners of its property, as well as territorial state statistical authorities at the place of registration. State and municipal unitary enterprises represent the accounting reporting to the authorities authorized to manage state property.

Another executive authorities, banks and other users, accounting reports are submitted in accordance with the legislation of the Russian Federation.

The organization is obliged to submit accounting reports to the established addresses on one copy for free.

85. Organizations are required to submit annual financial statements in the scope of the forms provided for in paragraph 30 of this Regulation.

A report on cash flow is permitted not to submit small entrepreneurship to non-commercial organizations. In addition, small business entities have the right not to submit an application to accounting balance, other applications and an explanatory note.

86. Organizations are obliged to submit annual accounting reports within 90 days at the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases stipulated by the legislation of the Russian Federation, within 30 days at the end of the quarter.

Within the specified deadlines, the specific date of the accounting reporting is established by the founders (participants) of the organization or by the General Meeting.

88. The day of presentation by the organization of accounting reporting is determined by the date of its postage or the date of the actual transfer of affiliation.

If the date of accounting reporting accounts for non-working (day off) day, then the term of reporting is considered the first day next working day.

89. Annual accounting statements of the organization is open to interested users: banks, investors, lenders, buyers, suppliers, etc., which can meet annual accounting reporting and receive its copies with reimbursement of copy costs.

The organization should provide an opportunity for interested users to get acquainted with accounting reporting.

Accounting reporting, containing indicators related to the state secret under the legislation of the Russian Federation, seems to be subject to the requirements of the specified legislation.

90. In cases stipulated by the legislation of the Russian Federation, the Organization publishes accounting reports and an audit conclusion.

The publication of accounting reporting is produced no later than July 1, following the reporting, unless otherwise established by the legislation of the Russian Federation.

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that federal laws are given the right to regulate accounting.

V. Basic Rules for Consolidated Accounting Reporting

91. In the case of the organization of subsidiaries and affiliates, in addition to its own accounting report, consolidated accounting reports are also drawn up, including indicators of reports of such societies in the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.

96. Consolidated accounting reporting is signed by the head and chief accountant of the organization.

97. The responsibility of those who signed the consolidated accounting reporting is determined in accordance with the legislation of the Russian Federation.

Vi. Storage of accounting documents

98. The organization is obliged to keep primary accounting documents, accounting registers and accounting reports during the deadlines established in accordance with the rules of the organization of the state archival case, but at least five years.

99. Work plan for accounting accounts, other accounting policy documents, coding procedures, data processing programs (indicating the timing of their use) should be kept by an organization at least five years after the reporting year in which they were used to compile accounting for the last time.

100. Primary accounting documents may be removed only by the inquiries, preliminary investigation and prosecutor's office, courts, tax inspections and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official official is entitled with permission and in the presence of representatives of bodies conducting the seizure of documents, to remove copies from them indicating the foundation and date of seizure.

101. The responsibility for organizing the storage of primary accounting documents, accounting registers and accounting reporting is borne by the head of the organization.

This publication contains basic regulatory documents regulating accounting: Federal Law "On Accounting", the Regulation on accounting and accounting reporting in the Russian Federation, as well as all current accounting provisions, taking into account all recent changes. The publication is intended for accountants, auditors, workers of tax and financial services, students, graduate students, teachers of economic universities and colleges, lawyers and managers of organizations.

From the series:Russian legislation

* * *

Company LITRES.

Position

on accounting and accounting reporting in the Russian Federation

Approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34N

(as amended by the orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, from 24.03.2000 No. 31n, from September 18, 2006 No. 116n, from March 27, 2007)

I. General provisions

1. This provision on accounting and accounting reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law on Accounting.

2. The situation determines the procedure for organizing and conducting accounting, drawing up and submitting accounting to legal entities on the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and budgetary institutions), as well as the relationship between the Organization with external consumers of accounting information ( as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Branches and representative offices of foreign organizations located in the Russian Federation may conduct accounting based on the rules established in the country of finding a foreign organization if the latter do not contradict international financial reporting standards developed by the International Financial Reporting Standards Committee.

3. The Ministry of Finance of the Russian Federation on the basis of the Federal Law "On Accounting" and this Regulation develops and approves the provisions (standards) on accounting, other regulatory legal acts and methodological instructions on accounting, forming a system for regulatory accounting and compulsory Organizations in the Russian Federation, including in carrying out activities outside the Russian Federation.

4. In accordance with the Federal Law "On Accounting":

(a) Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about property, organization commitments and their movement through a continuous, continuous and documentary accounting of all economic operations;

b) accounting facilities are the property of organizations, their commitments and economic operations carried out by organizations in the process of their activities;

c) 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 accounting users - managers, founders, participants and owners of the property of the organization, as well as external - investors, creditors and other accounting users;

providing information to internal and external accounting users to monitor the 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 intravenous reserves to ensure its financial stability.

5. The organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulatory acts of the Ministry of Finance of the Russian Federation and bodies, which are provided with federal laws the right to regulate accounting, independently forms its accounting policies, based on its structure, industry affiliation and other features of activity.

6. Responsibility for the organization of accounting in the organization, compliance with legislation in the implementation of economic operations is carried by the head of the organization.

7. The head of the organization may depend on the amount of accounting work:

a) establish accounting service as a structural unit headed by the Chief Accountant;

b) introduce an accountant to the staff;

c) transfer to the contractual accounting of the centralized accounting department, a specialized organization or accountant expert;

d) keep accounting personally.

Cases provided for in subparagraphs "B", "B" and "G" of this clause is recommended to be applied in organizations related to the legislation of the Russian Federation to small business entities.

8. An accounting policy adopted by the Organization is approved by the Order or other written order of the head of the Organization.

At the same time are approved:

accounting accounts plan containing the accounts applied in the organization necessary to conduct synthetic and analytical accounting;

forms of primary accounting documents used for registration of economic operations, on which the typical forms of primary accounting documents are not provided, as well as the forms of documents for internal accounting reports;

methods for evaluating certain types of property and liabilities;

the procedure for the inventory of property and obligations;

rules of document management and technology processing technology;

procedure for monitoring business operations, as well as other solutions necessary for the organization of accounting.

II. Basic Accounting Rules

Accounting Requirements

9. The organization is conducting accounting of property, commitments and economic operations (facts of economic activity) by double recording on interconnected accounting accounts included in the work plan of accounting accounts.

The work plan for accounting accounts is approved by the Organization based on accounting accounts plan approved by the Ministry of Finance of the Russian Federation.

Accounting for property, obligations and economic operations (facts of economic activity) is conducted in the currency of the Russian Federation - in rubles. Documenting property, commitments and other facts of economic activity, the maintenance of accounting registers and accounting reporting is carried out in Russian. Primary accounting documents drawn up in other languages \u200b\u200bshould have a lasting translation into Russian.

10. To conduct accounting in the organization, accounting policies are being formed, involving the property separation and continuity of the organization, the sequence of applying accounting policies, as well as the temporary certainty of the facts of economic activity.

The accounting policy of the organization must meet the requirements of completeness, diligence, the priority of the content before the form, consistency and rationality.

11. In the accounting accounting of the organization Current costs for the production of products, work and the provision of services and costs associated with capital and financial investments are taken into account separately.

Documenting economic operations

12. All economic operations conducted by the Organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records.

The requirements of the Chief Accountant (hereinafter referred to as the main accountant are also understood by those leading accounting in cases provided for by subparagraphs "B", "B", "G" of paragraph 7 of this Regulation) on documentary registration of economic operations and submission to the accounting service of documents and information For all employees of the organization.

13. Primary account documents must contain the following mandatory details: document name (forms), form code; the date of compilation; The name of the organization, on behalf of which a document is drawn up; maintenance of the economic operation; meters of economic operation (in physical and monetary terms); The name of the posts of persons responsible for the commission of the economic operation and the correctness of its design, personal signatures and their decoding (including cases of creating documents using computing equipment).

Primary accounting documents are taken to account if they are compiled in the form contained in the albums of unified (typical) forms of primary accounting documentation, and on documents whose form is not provided for in these albums and an approved organization must contain mandatory details in accordance with the requirements of paragraph of the first of this paragraph.

Depending on the nature of the operation, the requirements of regulatory acts, methodological instructions on accounting and the technology of processing of accounting information in primary documents may include additional details.

14. The list of persons entitled to sign the primary accounting documents, approves the head of the Organization to coordinate with the chief accountant.

Documents that are issued economic transactions with cash are signed by the head of the organization and the chief accountant or authorized by them.

Without signature of the chief accountant or the cash and settlement documents authorized by him, financial and credit obligations are considered invalid and should not be taken to execute (with the exception of documents subscribed by the head of the federal executive body, the features of the design of which are determined by the individual instructions of the Ministry of Finance of the Russian Federation) . Under financial and credit liabilities are the documents issuing the financial investments of the Organization, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

In the case of disagreements between the head of the organization and the Chief Accountant for the implementation of individual economic operations, primary accounting documents on them may be taken to execute from the written order of the head of the Organization, which is fully responsible for the consequences of the implementation of such operations and the inclusion of data on them in accounting and accounting Reporting.

15. The primary accounting document must be drawn up at the time of the economic operation, and if this is not possible - immediately at the end of the operation.

In the implementation of goods, products, works and services with the use of cash registers, the preparation of the primary accounting document is allowed at least once a day at its end on the basis of cash checks.

The creation of primary accounting documents, the procedure and timing of the transmission of them for reflection in accounting is carried out in accordance with the document management schedule approved in the organization. Timely and high-quality registration of primary accounting documents, transferring them on time to reflect in accounting, as well as the accuracy of the data contained in them provide persons who have also signed these documents.

16. Making corrections in cash and bank documents is not allowed. In the remaining primary accounting documents, corrections can be made only in coordination with persons who have compiled and signatured these documents, which must be confirmed by the signatures of the same persons, indicating the date of making corrections.

17. To monitor and streamline the processing of data on economic operations on the basis of primary accounting documents, consolidated credentials may be made.

18. Primary and summary credentials can be drawn up on paper and machine media. In the latter case, the organization is obliged to make a copy of such documents on paper for other participants in economic operations, as well as at the request of the bodies carrying out control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Accounting registers

19. Accounting registers are intended for systematization and accumulation of information contained in the accounting records adopted for accounting, to reflect account of accounting and accounting reports.

Accounting registers can be conducted in special books (journals), on separate sheets and cards, in the form of machine machines obtained when using computing equipment, as well as on machine media. When conducting accounting registers on machine media, information should be provided with the possibility of their output to paper media.

The forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that federal laws are given the right to regulate accounting, or federal executive bodies, organizations in compliance with the general methodological principles of accounting.

20. Economic operations should be reflected in accounting registers in chronological sequence and grieving on relevant accounting accounts.

The correctness of the reflection of economic operations in accounting registers provides persons who have made and signed them.

21. When storing accounting registers, their protection against unauthorized corrections should be ensured. Correction of errors in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the duty of correction.

Persons who have gained access to information contained in accounting registers and in internal accounting reports are required to keep commercial and state secrets. For her disclosure, they are responsible established by the legislation of the Russian Federation.

Assessment of property and obligations

23. Property, obligations and other facts of economic activities for reflection in accounting and accounting reporting are subject to assessment in monetary terms.

The assessment of the property acquired for the fee is carried out by summing the actual costs of its purchase; property obtained free - at market value at the date of charge; The property produced in the organization itself is at the cost of its manufacture (the actual costs associated with the production of property object).

In particular, the costs of acquiring the object of property, paid interest on the commercial loan, charges (surcharges), commission remuneration (the cost of services) payable for supplying, foreign economic and other organizations, customs duties and other organizations, customs duties and other organizations Payments, costs for transportation, storage and delivery carried out by third-party organizations.

The formation of the current market value is made on the basis of the price acting on the date of the posting of the property obtained free of charge, for a given or similar type of property. The data on the current price must be confirmed by documented or expert.

Under the cost of manufacture, actually produced costs are recognized due to the use of fixed assets, raw materials, materials, fuels, energies, labor resources and other costs of manufacturing the property.

The use of other assessment methods, including by reservation, is allowed in cases provided for by the legislation of the Russian Federation, as well as regulatory acts of the Ministry of Finance of the Russian Federation and bodies, which are provided with federal laws the right to regulate accounting.

24. Entries in accounting on foreign currency accounts of the organization, as well as on foreign currency operations, are made in rubles in the amounts determined by recalculating foreign currency at the rate of the Central Bank of the Russian Federation, which operates at the date of operation. At the same time, these entries are manufactured in the calculation and payments currency.

25. Accounting of property, obligations and economic operations is allowed to be conducted in amounts round to whole rubles. The summary differences arising from the commercial organization or an increase in income (reduction of expenses) in a non-profit organization (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Inventory of property and obligations

26. To ensure the accuracy of the data of accounting and financial statements, the organization is obliged to carry out property and liabilities, during which their presence, state and assessment are checked and documented.

Order (the number of inventories in the reporting year, the dates of their conduct, the list of property and obligations tested for each of them, etc.) inventory is determined by the head of the organization, except in cases where the inventory is required.

27. Inventory must:

when transferring property to rent, buy, sell, as well as when transforming a state or municipal unitary enterprise;

before drawing up annual financial statements (except for the property, the inventory of which was held no earlier than October 1 of the reporting year). Inventory of fixed assets can be held once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equal to them, the inventory of goods, raw materials and materials can be carried out during their smallest residues;

when changing financially responsible persons;

when identifying the facts of embezzlement, abuse or damage;

in the event of a natural disaster, fire or other emergencies caused by extreme conditions;

in the reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Revealed inventory discrepancies between the actual availability and accounting data are reflected in accounting accounts in the following order:

a) surplus property comes at a market value at the date of the inventory and the relevant amount is credited to financial results from a commercial organization or an increase in income in a non-profit organization (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n);

b) The shortage of property and its damage within the limits of natural liability refers to the costs of production or circulation (expenses), over the norms, due to the perpetrators. If the guilty persons are not established or the court refused to recover losses from them, then losses from the shortage of property and its damage are written off on financial results from a commercial organization or an increase in costs in a non-profit organization (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

III. Basic rules for the preparation and submission of accounting reporting

Primary requirements

29. The organization should be accounting reports for the month, quarter and year by a growing outcome from the beginning of the reporting year, unless otherwise established by the legislation of the Russian Federation. At the same time, monthly and quarterly accounting reporting is intermediate.

30. The accounting statements of organizations consists of: (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n)

a) accounting balance;

b) profits and loss statement;

c) applications to them, in particular report on cash flow, annexes to accounting balance and other reports provided for by regulatory acts of the accounting regulatory system;

d) explanatory note;

e) an audit conclusion confirming the accuracy of the organization's accounting reporting if it is subject to compulsory audit in accordance with federal laws.

Paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n.

31. Forms of accounting reporting of organizations, as well as instructions on the procedure for filling them, are approved by the Ministry of Finance of the Russian Federation.

Other bodies that federal laws are granted the right to regulate accounting, approve within their competence of the form of accounting reporting and instructions on the procedure for filling them, which are not contrary to the regulatory legal acts of the Ministry of Finance of the Russian Federation.

32. Accounting reports should give a reliable and complete understanding of the property and financial position of the Organization, about its changes, as well as the financial results of its activities.

33. The accounting statements of the organization should include indicators of branches, representative offices and other structural divisions, including allocated to individual balances.

35. In financial statements, data on numerical indicators are given to a minimum in two years - the reporting and preceding reporting (except for the report on the first reporting year).

If the data for the period preceding the reporting year is incomparable with data during the reporting period, the first of these data are subject to adjustment based on the rules established by regulatory acts. Each significant adjustment should be disclosed in an explanatory note along with its reasons.

36. Accounting reports are compiled for the reporting year. The reporting year is considered to be the period from January 1 to December 31 calendar year inclusive.

The first reporting year for the newly created or a reorganized organization is considered to be the period from the date of its state registration to December 31 inclusive, and for the organization, newly created after October 1 (including October 1), from the date of state registration to December 31 of the next year inclusive.

Data on the facts of economic activities carried out before the state registration of the newly created organization are included in its accounting reporting for the first reporting year.

37. To compile accounting reporting, the reporting date is considered the last calendar day of the reporting period.

38. Accounting reports is signed by the head and chief accountant of the organization.

In organizations, where accounting is conducted at the contractual principles of a specialized organization (centralized accounting) or an accountant-specialist, accounting reporting is signed by the head of the organization, head of a specialized organization (centralized accounting) or a specialist leading accounting.

The responsibility of persons who signed accounting reporting is determined in accordance with the legislation of the Russian Federation.

39. Changes in financial statements related to both the reporting year and the preceding periods (after its approval) are manufactured in the reporting of the reporting period in which the distortions of its data were discovered.

40. In the financial statements, no credit is not allowed between the articles of assets and liabilities, profit and loss articles, except when such a test is provided for by the rules established by regulatory acts.

Rules for assessing articles of accounting reporting

Unfinished capital investments

41. The incomplete capital investment includes not issued by acts of acceptance and transfer of fixed assets and other documents (including documents confirming the state registration of real estate objects in cases established by law) costs for construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory , other material objects of long-term use, other capital work and costs (design and survey, exploration and drilling work, the costs of the decomposition of land plots and resettlement in connection with construction, training for newly under construction organizations and others) (as amended by the Order of the Ministry of Finance RF of 24.03.2000 No. 31n).

On refusal to satisfy the statement of recognition of an invalid paragraph 2 of paragraph 41, see the decision of the Supreme Court of the Russian Federation of 21.12.2000 Gkpi No. 2000-1357.

The determination of the Supreme Court of the Russian Federation of March 06, 2001 No. CAS 01-71 The specified decision was left unchanged.

Capital construction facilities that are in temporary operation, before entering them into continuous operation, are reflected as unfinished capital investments.

42. Inscribed capital investments are reflected in the balance sheet for actual costs for the developer (investor).

Financial investments

43. Financial investments include investments in government securities, bonds and other securities of other organizations in authorized (share) capital of other organizations, as well as loans provided to other organizations.

44. Financial investments are taken to account in the amount of actual costs for the investor. For debt securities, the difference is allowed between the amount of actual acquisition costs and the nominal value during the period of their appeal evenly as the income due on them is credited to the financial results of a commercial organization or an increase in costs in a non-profit organization (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.12 .1999 № 107N).

Organizations operating as professional participants in the securities market can be reassessing investments in securities purchased in order to obtain income from their implementation as quotes changes to the stock exchange.

Objects of financial investments (except loans), not paid fully, are shown in the assets of the accounting balance in the full amount of the actual costs of their acquisition under the Agreement with the assignment of an outstanding amount under the lenders in the liability of the accounting balance in cases where the rights to the object transmitted to the Investor. In other cases, the amounts included in the account of financial investments to be acquired are shown in the assets of the accounting balance sheet.

45. Attachments of the organization in the shares of other organizations that are listed on the stock exchange, the quotation of which is regularly published, in the preparation of the balance sheet, they are recorded at the end of the reporting year at market value, if the latter is lower than the cost adopted to accounting. At the end of the reporting year, the reserve for impairment of investments in securities at the expense of financial results at a commercial organization or an increase in the costs of a non-profit organization is produced.

Fixed assets

46. \u200b\u200bTo fixed assets as a set of material and real values \u200b\u200bused as a means of labor in the production of products, performance of works or services, or to manage the organization for a period of 12 months, or a conventional operational cycle, if it exceeds 12 months, Buildings, structures, workers and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, working and productive livestock, perennial plantings, intra-economic roads and other fixed assets.

The main funds also include capital investments in the fundamental improvement in lands (drainage, irrigation and other landlocative work) and in the leased facilities of fixed assets.

Capital investments in perennial plantings, the indigenous improvement of land is included in the mainstores annually in the amount of costs relating to the inceptions adopted in the reporting year, regardless of the expiration date of the entire complex of work.

As part of fixed assets, land plots, objects of environmental management (water, subsoil and other natural resources) are taken into account.

47. Completed capital investments in rented facilities of fixed assets are credited with the tenant in their own fixed assets in the amount of actually produced costs, unless otherwise provided by the lease agreement.

Supplements made to paragraph 48 by order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n were recognized as invalid (inactive), which are not intending to the legal consequences from the moment they are published by the decision of the Supreme Court of the Russian Federation of 08.23.2000 No. GKPI 00-645.

48. The cost of fixed assets of the organization is repaid by depreciation during their useful use.

The accrual of depreciation of fixed assets is made regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:

linear way;

the way to write off the cost is proportional to the volume of products (works, services);

a method of reduced residue;

the way to write off the cost of the number of years of useful use.

According to the fixed assets transferred by the decision of the head of the Organization to conservation, the duration of which can not be less than three months, external improvement facilities and other similar objects (objects of forestry, road management, specialized facilities of the shipping situation, etc. Objects), productive livestock , buffaloes, whales and deer, as well as acquired publications (books, brochures, etc.) Depreciation is not charged (as amended by the orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, from 24.03.2000 No. 31N).

Objects of fixed assets of non-commercial organizations are not subject to depreciation (paragraph has been commissioned by the order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n).

The cost of land plots, environmental objects is not repaid.

49. Fixed assets are reflected in the balance sheet at the residual value, i.e. According to the actual costs of their acquisition, structures and manufacturing less accrued depreciation (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Changing the initial value of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of the relevant objects is disclosed in applications to the accounting balance. A commercial organization has the right no more than once a year (at the beginning of the reporting year) to overestimate the objects of fixed assets by rehabilitation by indexing or direct recalculation of documented market prices with the attribution of emerging differences at the expense of an additional capital of the Organization, unless otherwise established by the legislation of the Russian Federation .

50. Do not relate to fixed assets and are taken into account in organizations in the composition of funds in circulation (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n):

a) objects with a useful life of less than 12 months, regardless of their value;

b) items worth at the date of acquisition of no more than 100-folded size established by the legislation of the Russian Federation of the minimum amount of monthly wage per unit (based on their value provided for in the contract) regardless of their useful use, with the exception of agricultural machines and guns, construction mechanized Tools, weapons, as well as working and productive livestock, which relate to fixed assets regardless of their value (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

The head of the Organization has the right to establish a smaller limit of the value of items for taking accounting as part of funds in circulation;

c) the following items regardless of their value and useful life:

flash guns (trawls, non-senses, network, measure and others);

special tools and special devices (tools and instruments of the target destination intended for serial and mass production of certain products or for the manufacture of an individual order); Replaceable equipment (repeatedly used in the production of fixture to fixed assets and others caused by the specific conditions for the manufacture of products of the device - a molding and accessories to them, rolling rolls, tours are air, shuttles, catalysts and sorbents of a solid aggregate state, etc.);

special clothing, special shoes, as well as bedding;

uniform clothing designed to issue employees of the organization; Clothes and footwear in health care organizations, enlightenment and other budget;

temporary (nonetitular) structures, devices and devices whose construction costs are related to the costs of construction work as part of overhead;

objects intended for renting under the rental agreement;

young animals and animals on fattening, bird, rabbits, furny beasts, bees family, as well as service dogs, experimental animals;

perennial areas grown in nurseries as a planting material;

d) benzomotor saws, suchcores, an alloy cable, seasonal roads, mustache and temporary branches of forest roads, temporary buildings in the forest for useful use for up to 24 months (mobile heating houses, boothpoints, pilot workshops, petrol stations, etc.).

51. The cost of the proceeds transferred to the production or operation of items provided for in paragraph 50 of this Regulation is repaid by the organization by accrualing depreciation, unless otherwise established by this Regulation.

Depreciation of these items is made in one of the following methods: a percentage method; linear way; The way to write off the cost is proportional to the volume of products (works, services).

Landless items worth not more than one twentieth established in accordance with the sub-clause "b" of clause 50 of the present position of the limit per unit may be charged to consumption as they are released into production or operation. In order to ensure the safety of these items in production or during operation, proper control of their movement should be organized.

The cost of special tools, special devices and interchangeable equipment is repaid only by the method of writing off the value in proportion to the volume of products (works, services). The cost of special tools and special devices intended for individual orders or used in mass production is allowed to fully repay at the time of transfer to the production of appropriate tools and devices.

The cost of items intended for renting under a rental agreement is repaid only by a linear way.

The cost of young animals and animals on fattening, birds, rabbits, fur animals, family bees, experimental animals, service dogs, perennial plantations grown in nurseries as a planting material is not repaid.

52. The cost of the proceeds transferred to the production or operation of items provided for in paragraph 50 of this Regulation, in addition to low-value and quick items of non-profit organizations, is transferred by depreciation in the manner prescribed in paragraph 51 of this Regulation (as amended by the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107N, from 24.03.2000 No. 31n).

The depreciation of the depreciation on the subjects transmitted or operation provided for in this paragraph is made independently of the results of the organization's economic activities in the reporting period.

53. The items provided for in paragraph 50 of these Regulations are recorded in the balance sheet at the residual value, i.e. According to the actual costs of their acquisition, structures or manufacturing over a minus amount of accrued depreciation (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

54. Material values \u200b\u200bthat remain from write-off unsuitable to restore and further use fixed assets and items provided for in paragraph 50 of these Regulations come at a market value at the date of write-off, and the relevant amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization ( as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Intangible assets

Paragraph 55 is applied in a part that does not contradict the standards of the accounting regulation "Accounting for intangible assets" of PBU 14/2000 (the letter of the Ministry of Finance of the Russian Federation of August 23, 2001 No. 16-00-12 / 15).

55. The intangible assets used in economic activities during a period exceeding 12 months and income generates includes rights arising:

from patents for inventions, industrial samples, selection achievements, from certificates of useful models, trademarks and maintenance signs or licensed contracts for their use (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n);

from the rights to "know-how" and others.

In addition, non-material assets may include organizational expenses (expenses related to the formation of a legal entity, recognized in accordance with the constituent documents by the contribution of participants (founders) to the authorized (share) capital), as well as the business reputation of the organization.

Paragraph 56 is applied in a part that does not contradict the standards of accounting for accounting "Accounting for intangible assets" PBU 14/2000 (letter of the Ministry of Finance of the Russian Federation of August 23, 2001 No. 16-00-12 / 15).

56. The cost of intangible assets is repaid by depreciation during the established use of their useful use.

According to which cost repayment is made, depreciation deductions are determined by one of the following ways:

a linear method based on the norms calculated on the basis of their useful life;

the way to write off the cost is proportional to the volume of products (works, services).

According to the intangible assets, according to which it is impossible to determine the useful life, the rate of depreciation deductions are established per twenty years (but no more than the organization's activities) (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31N).

Changes made in paragraph Fourth of paragraph 56 by order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n were recognized as invalid (inactive), which are not intending to the legal consequences from the date of their publication by the decision of the Supreme Court of the Russian Federation of 08.23.2000 No. GKPI 00-645.

According to intangible assets of non-profit organizations, depreciation is not accrued (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n).

Calculation of depreciation of intangible assets is made independently of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization should be adjusted for twenty years (but not more than the service life of the organization) (paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n).

Depreciations on the positive business reputation of the organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization is evenly written off on the financial results of the organization as other income (paragraph has been commissioned by the order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n, as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 No. 116n).

Clause 57 is applied in a part that does not contradict the provisions of the Accounting Regulations "Accounting for intangible assets" of PBU 14/2000 (the letter of the Ministry of Finance of the Russian Federation of August 23, 2001 No. 16-00-12 / 15).

57. Intangible assets are reflected in the balance sheet at the residual value, i.e. According to the actual costs of acquiring, manufacturing and costs to bring them to a state in which they are suitable for use in scheduled purposes, over the cons of accrued depreciation (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n).

Raw materials, Materials, Finished products and goods

58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet in their actual cost.

The actual cost of material resources is determined on the basis of actually produced costs for their acquisition and manufacture.

Determination of the actual cost of material resources written off into production is allowed to produce one of the following reserves assessment methods:

- at the cost of the unit of stocks;

- in terms of average cost;

- at the cost of the first time of acquisitions (FIFO) (as amended by the Order of the Ministry of Finance of the Russian Federation of March 26, 2007 No. 26n).

59. Finished products are reflected in the accounting balance on the actual or regulatory (planned) production cost, including the costs associated with the use of fixed assets, raw materials, materials, fuels, energy, labor resources, and other costs of product production or direct Cost articles.

60. Products in the organizations employed by trading activities are recorded in the balance sheet at the cost of their acquisition.

When selling (vacation) of goods, their cost is allowed to write off using the assessment methods set out in paragraph 58 of this Regulation.

When taking into account the organization engaged in retail trade, goods at the prior prices The difference between the cost of acquisition and the cost of prior prices (discounts, capes) is reflected in the accounting statements of a separate article.

61. Shipped goods, jobs and services rendered are reflected in the balance sheet on the actual or regulatory (planned) total cost, including the costs of the production (sale) of products, services, reimbursed by the contractual (contract) cost, along with the production cost costs.

62. The value provided for in paragraphs 58 - 60 of this Regulation for which the price during the reporting year decreased either that are morally outdated or partially lost their initial quality, reflected in the balance sheet at the end of the reporting year at the price of possible implementation, if it is below the initial cost of the preparation (acquisitions), with attributable difference in prices for financial results from a commercial organization or an increase in costs in a non-profit organization.

Incomplete production and expenses of future periods

63. Products (work) that have not passed all stages (phases, redistributes) provided for by the technological process, as well as non-compliant products that have not passed tests and technical acceptance relate to unfinished production.

64. Incorrect production in mass and mass production can be reflected in the balance sheet:

- according to the actual or regulatory (planned) production cost;

- on direct cost items;

- at the cost of raw materials, materials and semi-finished products.

With single production manufacturing, incomplete production is reflected in the balance sheet at actually produced costs.

65. The costs produced by the organization in the reporting period, but related to the following reporting periods, are recorded in the balance sheet of a separate article as the expenses of future periods and are subject to debiting in the manner established by the organization (evenly proportional to the volume of products, etc.) during the period, which they relate.

Capital and reserves

66. As part of own capital of the organization, authorized (share), additional and reserve capital, retained earnings and other reserves are taken into account.

67. The balance sheet reflects the magnitude of the statutory (share) capital, registered in the constituent documents as a set of deposits (shares, shares, mutual contributions) of the founders (participants) of the organization.

The authorized (share) capital and the actual debt of the founders (participants) on deposits (contributions) in the authorized (share) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises instead of the authorized (share) capital take into account the authorized capital formed in the prescribed manner.

68. The amount of additional funds, capital construction facilities and other material objects of the property of the Organization with a useful life of over 12 months, carried out in the prescribed manner, the amount obtained in excess of the nominal value of the posted shares (share income of the joint stock company), and other similar amounts are taken into account as Extreme capital and are reflected in the balance sheet separately (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n).

69. A reserve fund created in accordance with the legislation of the Russian Federation to cover the losses of the organization, as well as to repay the bonds of the organization and redemption of their own shares, is reflected in the balance sheet separately.

70. The organization may establish reserves of dubious debts on settlements with other organizations and citizens for products, goods, work and services with the assignment of the amounts of reserves for the financial results of the organization.

A dubious debt is recognized as receivables of an organization that is not repaid in the time limits established by the Treaty, and is not provided with relevant guarantees.

The reserve of dubious debts is created on the basis of the results of the inventory of the organization receivables of the organization.

The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and estimating the probability of debt repayment in whole or in part.

If until the end of the reporting year following the year of creating a reserve of dubious debts, this reserve will not be used in any part, then unspent amounts are joined in drawing up an accounting balance at the end of the reporting year to financial results.

71. Excluded. - Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n.

72. In order to uniformly incorporate the upcoming costs in the costs of production or circulation of the reporting period, the organization may establish reserves for the upcoming charges of holidays to employees; paying annual remuneration for long service; payment of remuneration on the results of work for the year; repair of fixed assets; production costs for preparatory work in connection with the seasonal nature of production; the coming costs of land reclamation and the implementation of other environmental activities; The coming costs of repairing objects intended for renting under the contract of rental; warranty repair and warranty service; Coating other foreseen costs and other objectives stipulated by the legislation of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation. In the accounting balance, at the end of the reporting year, they are reflected in a separate article the remains of reserves, passing the next year, determined on the basis of the rules established by the regulatory acts of the accounting regulatory system.

Calculations with debtors and creditors

73. Calculations with debtors and creditors are reflected by each party in their accounting reporting in sums arising from accounting records and recognized by it correct. According to loans and loans, debt is shown taking into account the interest due at the end of the reporting period.

74. The amounts of calculations with banks reflected in the financial statements of the amounts of settlements with banks, the budget should be agreed with the relevant organizations and identical. Leaving on the balance sheet of unresolved amounts for these calculations is not allowed.

75. Remains of currency funds on currency accounts of the organization, other funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the accounting statements in rubles in amounts determined by recalculating foreign currencies at the rate of the Central Bank of the Russian Federation operating at the reporting date.

76. Penalties, penalties and penalties recognized by the debtor or for which the court decisions were obtained about their recovery relate to financial results from a commercial organization or an increase in income (reduction of expenses) in a non-commercial organization and to obtain them or payments are reflected in the accounting balance sheet of the recipient and payer. Accordingly, according to the articles of debtors or creditors (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n).

77. Accounts receivable, on which the limitation period has expired, other debts, unrealistic for recovery, are written off for each obligation on the basis of data on the inventory, written substantiation and order (orders) of the head of the organization and are related to the account of the reserve of dubious debts, respectively. Results at a commercial organization, if during the period preceding reporting, the amount of these debts were not reserved in the manner prescribed by clause 70 of this Regulation, or to an increase in costs in a non-profit organization (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Debt debt in a loss due to the displays of the debtor is not cancellation of debt. This debt should be reflected for the balance sheet for five years from the moment of writing off to observe the possibility of its recovery in the event of a change in the property position of the debtor.

78. The amounts of payables and deposent debt, for which the limitation period of reference expired for each obligation on the basis of these inventory, written substantiation and order (orders) of the organization's head and refer to financial results from a commercial organization or an increase in income from a non-profit organization (in ed. Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Profit (loss) organization

79. Accounting profit (loss) is a finite financial result (profit or loss), revealed during the reporting period on the basis of accounting of all economic operations of the organization and evaluation of accounting articles on the rules adopted in accordance with this Regulation.

80. Profit or loss identified in the reporting year, but related to previous years, are included in the financial results of the organization of the reporting year.

81. Revenues obtained in the reporting period, but related to the following reporting periods, are reflected in the balance sheet of a separate article as income of future periods. These revenues are subject to credentials to financial results from a commercial organization or an increase in income in a non-profit organization upon the occurrence of the reporting period to which they relate.

82. In the event of the implementation and other disposal of the property of the organization (fixed assets, stocks, securities, etc.), loss or income on these operations refers to financial results from a commercial organization or an increase in costs (income) in a non-profit organization (as amended. Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

83. In the balance sheet, the financial result of the reporting period is reflected as unallocated profits (uncovered loss), i.e. The final financial result, identified during the reporting period, is minus taxes due in accordance with the legislation of the Russian Federation of taxes and other similar obligatory payments, including sanctions for non-compliance with taxation rules.

IV. The procedure for submitting accounting reporting

84. All organizations represent annual financial statements in accordance with the founding documents founders, participants of the organization or owners of its property, as well as territorial state statistical authorities at the place of registration. State and municipal unitary enterprises represent the accounting reporting to the authorities authorized to manage state property (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

Another executive authorities, banks and other users, accounting reports are submitted in accordance with the legislation of the Russian Federation.

The organization is obliged to submit accounting reports to the established addresses on one copy for free.

85. Organizations are obliged to submit annual financial statements in the scope of the forms provided for in paragraph 30 of this Regulation (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n).

A report on cash flow is permitted not to submit small entrepreneurship to non-commercial organizations. In addition, small business entities have the right not to submit an application to accounting balance, other applications and an explanatory note.

86. Organizations are required to submit annual accounting reports within 90 days at the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases provided for by the legislation of the Russian Federation, within 30 days at the end of the quarter (as amended by the Order of the Ministry of Finance of the Russian Federation from 30.12.1999 No. 107n).

Within the specified deadlines, the specific date of the accounting reporting is established by the founders (participants) of the organization or by the General Meeting. At the same time, annual accounting reporting should be submitted not earlier than 60 days after the end of the reporting year.

The submitted annual accounting reporting should be approved in the manner prescribed by the constituent documents of the Organization.

87. It has lost strength. - Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n.

88. The day of presentation by the organization of accounting reporting is determined by the date of its postage or the date of the actual transfer of affiliation.

If the date of accounting reporting accounts for non-working (day off) day, then the term of reporting is considered the first day next working day.

89. Annual accounting statements of the organization is open to interested users: banks, investors, creditors, buyers, suppliers, etc., which can meet annual accounting reporting and receive its copies with reimbursement of copy costs (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.12 .1999 № 107n).

The organization should provide an opportunity for interested users to get acquainted with accounting reporting.

Accounting reporting, containing indicators related to the state secret under the legislation of the Russian Federation, seems to be subject to the requirements of the specified legislation.

90. In cases stipulated by the legislation of the Russian Federation, the Organization publishes the accounting reports and the final part of the audit report.

The publication of accounting reporting is produced no later than June 1 of the year following the reporting, unless otherwise established by the legislation of the Russian Federation.

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that federal laws are given the right to regulate accounting.

V. Basic Rules for Consolidated Accounting Reporting

91. In the case of the organization of subsidiaries and affiliates, in addition to its own accounting report, consolidated accounting reports are also drawn up, including indicators of reports of such societies in the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.

92. The federal ministries and other federal executive authorities of the Russian Federation constitute the consolidated annual financial statements on unitary enterprises, as well as separately consolidated accounting reports on joint stock companies (partnerships), part of the shares (shares, deposits) of which are fixed in federal property (regardless of the size , share).

If the constituent documents of the associations of legal entities created at the voluntary principles of organizations (unions, associations), it is provided for the preparation of consolidated accounting reporting, it is submitted by the rules established by the Ministry of Finance of the Russian Federation in accordance with paragraph 91 of this Regulation.

93. The consolidated annual financial statements of the federal ministries and other federal executive bodies is submitted to the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation and the State Committee of the Russian Federation on Statistics:

- According to joint stock companies (partnerships), some of the shares (shares, deposits) of which are enshrined in federal property (regardless of the size of the share), - no later than August 1, followed by the reporting year.

94. The consolidated annual accounting statements of the association of legal entities created at the voluntary principles of organizations seems to be in the manner and deadlines provided for in the constituent documents of the association, unless otherwise established by the legislation of the Russian Federation.

95. It has lost strength. - Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n.

96. Consolidated accounting reporting is signed by the head and chief accountant of the organization.

97. The responsibility of those who signed the consolidated accounting reporting is determined in accordance with the legislation of the Russian Federation.

Vi. Storage of accounting documents

98. The organization is obliged to keep primary accounting documents, accounting registers and accounting reports during the deadlines established in accordance with the rules of the organization of the state archival case, but at least five years.

99. Work plan for accounting accounts, other accounting policy documents, coding procedures, data processing programs (indicating the timing of their use) should be kept by an organization at least five years after the reporting year in which they were used to compile accounting for the last time.

100. Primary accounting documents may be removed only by the inquiries, preliminary investigation and prosecutor's office, courts, tax inspections and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official official is entitled with permission and in the presence of representatives of bodies conducting the seizure of documents, to remove copies from them indicating the foundation and date of seizure.

101. The responsibility for organizing the storage of primary accounting documents, accounting registers and accounting reporting is borne by the head of the organization.

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Led Book Foreign Fragment 23 Accounting Provisions (Collective of Authors, 2010) Granted by our book partner -