The last pbu. Uncompleted capital investments. III. Change in accounting policy

Mikhailenko Anna Vasilievna Manager, "Ariadna" company

We used the services of this company on the recommendation of partners. Reporting passed without problems! Everything is clear and efficient. Not one of our questions remained unanswered. They explained everything literally "on the fingers". Looking forward to long-term cooperation.

Andrey Nikolaevich CJSC "SMU-47"

Great company. An excellent combination: price and quality! Help out at any time, both by telephone consultation and personal participation.

Thanks for your work. 5+ .

Ivanova M.I. Gene. Director, GDK LLC

I would like to thank your company for the excellent work. This is not the first time we use the services of your specialists and, by the way, we recommend to our friends as high-level professionals! Everything suits us very much, both the approach and the prices!

Special thanks, personally, to Nastya Galibina, with whom we have been working for more than two years, no complaints!

Andreev M.A. AN "Lance"

We regularly use the services of the company "Treasurer" to accompany tax audits and quarterly reports. We were repeatedly convinced of their professionalism and competence. The accompanying accountant knows his business and is ready for any unforeseen situations. Team of professionals.

Thanks for the help!

Antonova M.A.

An incredibly convenient service for individual entrepreneurs. Experts can both advise by phone, and very competently and in an accessible language, and go to the address and carry out all the work on the spot, as well as submit all reporting documents to the Federal Tax Service.

Looking forward to long-term cooperation)

Antonina Rogova Comm. Director of TrubArm LLC

We express our gratitude to LLC "Treasurer", and directly to Zakharova Ekaterina. For professionalism, efficiency and simply human participation. We have been cooperating with your company and Ekaterina personally for a long time.

We are very satisfied with the quality of the services provided!

Zorina A.N. Apartum company

About a month ago we contacted your company for advice on issues related to VAT. The consultant quickly figured out the specifics of our situation, and recommended several solutions. We gave professional advice on accounting, thanks to which we independently compiled and sent reports to the tax office.

In the future, of course, we plan to regularly contact your specialists.

Litovskiy Andrey Yurievich gene. Director of CJSC "Unitrade"

When choosing an accounting partner for me, the fundamental factors are:
— Service efficiency
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All of the above is unconditionally present in the "Treasurers", and what is important, they will always explain what needs to be done and what should not, translating from "accounting language" into human language))

Ezhova Victoria Trading House "Modnaya Sreda"

For about six years I have been using the services of this company and over the years we have already developed quite warm, friendly relations.

I am completely satisfied with everything, timely submission of reports (moreover, the accountant herself reminds of certain obligations), as well as the possibility of getting advice at any time.
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Markelova E.A. LLC "Galleon"

I would like to express my gratitude to LLC "Treasurer" for maintaining the accounting records of our company for 4 years. As a reliable partner, professional and expert in the field of accounting services.

Ministry of Finance order Russian Federation dated 06.11.2008 No. 106n "On approval of regulations on accounting (as amended on April 28, 2017, No. 69n).

In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Resolution of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, art. 3258; N 49, Art 4908; 2005, N 23, Art 2270; N 52, Art 5755; 2006, N 32, Art 3569; N 47, Art 4900; 2007, N 23, Art 2801 ; N 45, Art. 5491; 2008, N 5, Art. 411), I order:

1. Approve:

a) Regulation on accounting "Accounting policy of the organization" (PBU 1/2008) in accordance with Appendix N 1;

b) Regulation on accounting "Changes in estimated values" (PBU 21/2008) according to Appendix No. 2.

2. To recognize as invalid the Order of the Ministry of Finance of the Russian Federation of December 9, 1998 N 60n "On approval of the Accounting Regulations" Accounting policy of the PBU 1/98 organization (the Order was registered with the Ministry of Justice of the Russian Federation on December 31, 1998, registration number 1673; Bulletin of Normative Acts of Federal Executive Bodies, No. 2, January 11, 1999; " Russian newspaper", No. 10, January 20, 1999).

Deputy
Prime Minister
Russian Federation -
Minister of Finance
Russian Federation
A.L. Kudrin

Appendix N 1
to the Order of the Ministry of Finance
Russian Federation

(as amended on April 28, 2017 No. 69n)

Position
on accounting "Accounting policy of the organization"
(PBU 1/2008)

I. General provisions

1. This Regulation establishes the rules for the formation (selection or development) and disclosure of the accounting policies of organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and public sector organizations) (hereinafter - organizations).

(as amended by the Orders of the Ministry of Finance of Russia dated 25.10.2010 N 132n, dated 28.04.2017 N 69n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may form an accounting policy in accordance with this Regulation or based on the rules established in the country of location of a foreign organization, if the latter do not contradict International Financial Reporting Standards.

2. For the purposes of this Regulation, under accounting policies organization is understood as a set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The methods of accounting include methods of grouping and assessing the facts of economic activity, repayment of the value of assets, organizing workflow, inventory, using accounting accounts, organizing accounting registers, processing information.

3. This Regulation applies to:

• in terms of the formation of accounting policies - for all organizations;
• in terms of disclosing accounting policies - to organizations that publish their financial statements in whole or in part in accordance with the legislation of the Russian Federation, constituent documents, or on their own initiative.

II. Accounting policy formation

4. The accounting policy of the organization is formed by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting of the organization, on the basis of these Regulations and approved by the head of the organization.

At the same time, it is approved:

• working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
• forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
• the procedure for taking an inventory of the organization's assets and liabilities;
• methods of assessing assets and liabilities;
• rules of workflow and technology for processing accounting information;
• the procedure for monitoring business operations;
• other solutions required for the organization of accounting.

5. When forming the accounting policy, it is assumed that:

• the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations (the assumption of property isolation);
• the organization will continue its activities in the foreseeable future and it has no intentions and the need to liquidate or materially reduce its activities and, therefore, the obligations will be extinguished in the prescribed manner (going concern assumption);
• the accounting policy adopted by the organization is applied consistently from one reporting year to another (assumption of the sequence of application of accounting policies);
• the facts of the organization's economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts (the assumption of the temporal certainty of the facts of economic activity).

5.1. An organization chooses accounting methods regardless of other organizations' choice of accounting methods. If the parent company approves its accounting standards, which are binding on its subsidiary, then such subsidiary chooses the accounting methods based on the specified standards.

(Clause 5.1 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

6. The accounting policy of the organization should ensure:

• completeness of reflection in accounting of all facts of economic activity (completeness requirement);
• timely reflection of the facts of economic activity in accounting and financial statements (timeliness requirement);
• greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves (prudence requirement);
• reflection in the accounting of the facts of economic activity proceeding not so much from their legal form as from their economic content and business conditions (the requirement of the priority of the content over the form);
• data identity analytical accounting turnovers and account balances synthetic accounting on the last calendar day of each month (consistency requirement);
• rational accounting, based on the conditions of management and the size of the organization, as well as on the basis of the ratio of the costs of generating information about a specific accounting object and the usefulness (value) of this information (requirement of rationality).

6.1. When forming an accounting policy, micro-enterprises and non-profit organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, may provide for accounting in a simple system (without using double entry).

(Clause 6.1 was introduced by Order of the Ministry of Finance of Russia dated 18.12.2012 N 164n; as amended by Order of the Ministry of Finance of Russia dated 06.04.2015 N 57n)

7. Accounting for a specific object of accounting is maintained in the manner established by the federal accounting standard. If, on a specific issue of accounting, the federal accounting standard allows several methods of accounting, the organization chooses one of these methods, guided by clauses 5, 5.1 and 6 of these Regulations.

An organization that discloses the consolidated financial statements prepared in accordance with International Financial Reporting Standards or the financial statements of an organization that does not create a group, has the right to be guided by federal accounting standards in forming its accounting policy, taking into account the requirements of International Financial Reporting Standards. In particular, such an organization has the right not to apply the accounting method established by the federal accounting standard when such a method leads to inconsistency of the organization's accounting policy with the requirements of International Financial Reporting Standards.

(Clause 7 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.1. If, on a specific issue of accounting, federal accounting standards do not establish accounting methods, then the organization develops an appropriate method based on the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards. In this case, the organization, based on the assumptions and requirements given in clauses 5 and 6 of this Regulation, uses the following documents in sequence:

a) international financial reporting standards;

b) provisions of federal and / or industry accounting standards on similar and / or related issues;

(Clause 7.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.2. An organization that has the right to use simplified accounting methods, including simplified accounting (financial) statements, in the absence of appropriate accounting methods for a specific issue in federal accounting standards, has the right to form an accounting policy, guided solely by the requirement of rationality.

(Clause 7.2 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.3. In exceptional cases, when the formation of an accounting policy in accordance with clauses 7 and 7.1 of this Regulation leads to an inaccurate presentation of the financial position of the organization, the financial results of its activities and the movement of its funds in the accounting (financial) statements, the organization has the right to deviate from the rules established by these clauses , subject to all of the following conditions:

a) the circumstances that prevent the formation of a reliable idea of \u200b\u200bits financial position, financial performance and cash flow in the accounting (financial) statements have been identified;

b) an alternative method of accounting is possible, the use of which makes it possible to eliminate the indicated circumstances;

c) an alternative method of accounting does not lead to other circumstances in which the accounting (financial) statements of the organization will give an unreliable idea of \u200b\u200bits financial position, financial performance and cash flow;

d) information on deviation from the rules established by clauses 7 and 7.1 of these Regulations and the application of an alternative method of accounting is disclosed by the organization in accordance with these Regulations.

(Clause 7.3 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.4. To the extent that the application of the accounting policy, formed in accordance with paragraphs 7 and 7.1 of this Regulation, leads to the formation of information, the presence, absence or method of reflection of which in the accounting (financial) statements of the organization does not depend economic solutions users of this reporting (hereinafter referred to as non-essential information), the organization has the right to choose the method of accounting, guided solely by the requirement of rationality (without applying paragraphs 7, 7.1 of this Regulation). The organization carries out the classification of information as insignificant on its own, based on both the size and nature of this information.

(Clause 7.4 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

8. The accounting policy adopted by the organization is subject to registration by the appropriate organizational and administrative documentation (orders, instructions, standards, etc.) of the organization.

(as amended by the Order of the Ministry of Finance of Russia of 28.04.2017 N 69n)

9. The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the corresponding organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

The newly created organization, the organization resulting from the reorganization, draws up the selected accounting policy in accordance with this Regulation no later than 90 days from the date of state registration of the legal entity. The accounting policy adopted by the newly created organization is considered to be applied from the date of state registration of the legal entity.

III. Change in accounting policies

10. A change in the accounting policy of an organization can be made in the following cases:

• changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting;
• development by the organization of new methods of accounting. The use of a new method of accounting involves improving the quality of information about an accounting object;
  (as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
• significant changes in business conditions. A significant change in the operating conditions of an organization may be associated with reorganization, change in activities, etc.

It is not considered a change in accounting policy to approve the method of accounting for the facts of economic activity, which differ in substance from the facts that occurred earlier, or arose for the first time in the activities of the organization.

11. The change in accounting policy must be justified and formalized in the manner under paragraph 8 of this Regulation.

12. A change in accounting policy is made from the beginning of the reporting year, unless otherwise determined by the reason for such a change.

13. The consequences of changes in accounting policies that have or are likely to have a significant impact on the financial position of the organization, financial results of its activities and (or) cash flows are estimated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is based on the data reconciled by the organization as of the date from which the changed accounting method is applied.

14. The consequences of a change in accounting policy caused by a change in the legislation of the Russian Federation and (or) regulatory legal acts on accounting are reflected in accounting and reporting in the manner prescribed by the relevant legislation of the Russian Federation and (or) a regulatory legal act on accounting. If the relevant legislation of the Russian Federation and (or) a regulatory legal act on accounting does not establish the procedure for reflecting the consequences of a change in accounting policy, then these consequences are reflected in accounting and reporting in the manner prescribed by paragraph 15 of this Regulation.

15. The consequences of changes in accounting policies caused by reasons other than those specified in paragraph 14 of these Regulations, and which have or are likely to have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows, are reflected in the financial statements retrospectively, for except in cases where the assessment in monetary terms of such consequences for the periods preceding the reporting period cannot be made with sufficient reliability.

When retrospectively reflecting the consequences of a change in accounting policy, it is assumed that the changed method of accounting has been applied since the emergence of the facts of economic activity of this type. Retrospective reflection of the consequences of a change in accounting policy consists in adjusting the opening balance under the item "Retained earnings (uncovered loss)" and (or) other items of the balance sheet as of the earliest date presented in the accounting (financial) statements, as well as the values \u200b\u200bof related items of accounting statements disclosed for each period presented in the financial statements, as if the new accounting policy had been applied from the moment the facts of economic activity of this type appeared.

(as amended by the Order of the Ministry of Finance of Russia of 28.04.2017 N 69n)

In cases where the assessment in monetary terms of the consequences of a change in accounting policy in relation to the periods preceding the reporting one cannot be made with sufficient reliability, the changed method of accounting is applied to the corresponding facts of economic activity that have occurred after the introduction of the changed method (prospectively).

15.1. Organizations that are entitled to use simplified accounting methods, including simplified accounting (financial) statements, may reflect in the financial statements the consequences of changes in accounting policies that have or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flow. funds, prospectively, except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.

(Clause 15.1 was introduced by the Order of the Ministry of Finance of Russia dated 08.11.2010 N 144n; as amended by Orders of the Ministry of Finance of Russia dated 27.04.2012 N 55n, dated 06.04.2015 N 57n)

16. Changes in accounting policies that have or are likely to have a significant impact on the financial position of the organization, financial results of its activities and (or) cash flows are subject to separate disclosure in the financial statements.

IV. Disclosure of accounting policies

17. The organization must disclose the accounting methods adopted in the formation of the accounting policy, without knowledge of the application of which interested users of accounting (financial) statements cannot reliably assess the financial position of the organization, the financial results of its activities and (or) cash flow.

(Clause 17 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

18. The paragraph is deleted. - Order of the Ministry of Finance of Russia dated March 11, 2009 N 22n.

(as amended by the Order of the Ministry of Finance of Russia of 28.04.2017 N 69n)

If the financial statements are not published in full, the information on the accounting policy is subject to disclosure, at least to the extent that it directly relates to the published data.

19. If the accounting policy of the organization is formed on the basis of the assumptions provided for in paragraph 5 of this Regulation, then these assumptions may not be disclosed in the financial statements.

When forming the accounting policy of the organization, based on assumptions different from those provided for in paragraph 5 of this Regulation, such assumptions, together with the reasons for their application, must be disclosed in the financial statements.

20. If, in the preparation of the financial statements, there is significant uncertainty about events and conditions that could give rise to material doubts about the applicability of the going concern assumption, then the entity should indicate such uncertainty and clearly describe what it is associated with.

20.1. An organization that forms an accounting policy in accordance with paragraph two of clause 7 of these Regulations must, in relation to each method of accounting that it has not applied established by the federal accounting standard, describe such a method, as well as disclose the corresponding requirement of the International Financial Reporting Standard and describe how Thus, this requirement will be violated if the accounting method established by the federal accounting standard is applied.

(Clause 20.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

20.2. An organization that has applied clause 7.3 of this Regulation in forming its accounting policy must disclose:

• the name of the federal accounting standard that establishes the method of accounting, from the application of which the organization has departed, with a brief description of this method;
• circumstances as a result of which the application of the rules established by clauses 7 and 7.1 of these Regulations leads to the fact that the accounting (financial) statements of the organization do not allow obtaining a reliable idea of \u200b\u200bits financial position, financial performance and cash flows and the reasons for these circumstances;
• the content of an alternative accounting method used by the organization and an explanation of how this method eliminates the inaccuracy of the presentation of the organization's financial position, financial results of its activities and cash flows;
• the values \u200b\u200bof all indicators of the accounting (financial) statements of the organization that have been changed as a result of deviation from the rules established by paragraphs 7 and 7.1 of these Regulations, as if the deviation had not been made, and the amount of adjustment for each indicator.

(Clause 20.2 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

21. In the event of a change in accounting policy, an entity shall disclose the following information:

• the reason for the change in accounting policy;
• the content of the change in accounting policy;
• the procedure for reflecting the consequences of changes in accounting policies in financial statements;
• the amount of adjustments related to changes in accounting policies for each item in the financial statements for each of the reporting periods presented, and if the organization is required to disclose information on earnings per share, also according to data on basic and diluted earnings (loss) per share;
• the amount of the corresponding adjustment relating to the reporting periods preceding those presented in the financial statements - to the extent that it is practically possible.

If the change in accounting policy is due to the application of a regulatory legal act for the first time or a change in a regulatory legal act, the fact of reflecting the consequences of a change in accounting policy in accordance with the procedure provided for by this act is also subject to disclosure.

22. If it is impossible to disclose the information provided for in paragraph 21 of these Regulations for a separate previous reporting period presented in the financial statements, or for reporting periods earlier than those presented, the fact of impossibility of such disclosure is subject to disclosure. together with an indication of the reporting period in which the corresponding change in accounting policy will be applied.

23. If the regulatory legal act on accounting provides for the possibility of voluntary application of the rules approved by it before the date of their mandatory application, the organization, when using this opportunity, must disclose this fact in the accounting (financial) statements.

(Clause 23 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

24. Essential methods of accounting, as well as information on changes in accounting policies are subject to disclosure in the accounting (financial) statements of the organization.

(as amended by the Order of the Ministry of Finance of Russia of 28.04.2017 N 69n)

In the case of submission of interim accounting (financial) statements, it may not contain information about the accounting policy of the organization, if the latter has not changed since the preparation of the annual accounting (financial) statements for the previous year, in which the accounting policy is disclosed.

(as amended by the Order of the Ministry of Finance of Russia of 28.04.2017 N 69n)

25. Abolished. - Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n.

PBU 1/2008 Accounting policy authority.

This PBU sets the rules for the formation. Accounting policy by the chief accountant or other person who is entrusted with maintaining the organization's accounting. The document regulates the procedure for approval: slave. chart of accounts, forms of primary accounting documents, registers, the procedure for taking an inventory of assets and liabilities of the body., methods of assessing A and O, document flow rules and technology for processing accounting information. In addition, the regulation establishes the procedure and rules for making changes to the accounting policy of the authority ..

PBU 2/2008 Accounting for construction contracts

discloses the procedure for the forms and disclosure of information on income, expenses and financial results of organizations that are contractors or subcontractors in construction contracts, the duration of work under which is of a long nature and is more than 1 reporting year or the start and end dates of which fall on different reporting years. years. In addition, PBU is used when accounting for contracts for the provision of services in the field of architecture, construction and other services inextricably linked with the object under construction. The document defines the requirements for the organization of accounting facilities under these agreements, the conditions for recognizing income and expenses, as well as the rules for determining the financial rez.

PBU 3/2006 Accounting for assets and liabilities, the cost of which is expressed in foreign exchange. currency

The document establishes the features of the form-I in the bu and reporting information about A and O, the cost of the cat. expressed in in. currency, including those payable in rubles, by organizations that are legal entities. persons according to the law of the Russian Federation. PBU regulates the procedure for recalculation expressed in foreign exchange. in the currency of the value Ai O in rubles, the requirements for accounting for exchange rate differences, and also establishes the procedure for reflecting in the BU A and O used by the organization to conduct business outside the Russian Federation.

PBU 4/99 Accounting reporting of the organization

This PBU establishes the composition, content and methodological foundations of the formation of buh. reporting - a unified system of data on property. and the financial position of the organization and the results of its households. activity, compiled on the basis of data from bu in the established forms. The document defines a list of accounting forms and general requirements for it: rules for assessing accounting articles. reporting, audit bukh. reporting.

PBU 5/01 Accounting for inventories

establishes the rules for the formation in bu info about mat-prod. stocks of the organization. Determines the procedure for evaluating material and production stocks and requirements for the procedure for recording the actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties, etc.). Regulates the procedure for determining their s / s when transferring to production and other disposal and the requirements for disclosing information in accounting statements.

PBU 6/01 Accounting for fixed assets

Pos. establishes requirements for the rules for the formation of information about the enterprise in the bu. Describes the criteria by which an asset is accepted by the organization for accounting as an asset. The methodology for assessing the wasp and the composition of costs for the formation of the initial. the cost of the object (amounts paid in accordance with the contract to the supplier; delivery costs of the object, customs duties and customs fees, interest on loans, etc.). Methods for calculating depreciation of objects of fixed assets are established: linear, method of decreasing balance, method of writing off value by the sum of the number of years useful use, the method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the costs of the organization for the repair and restoration of objects. Requirements for reflecting the disposal of wasps in buoperations in cases of: sale, termination of use due to moral or physical wear, liquidation in case of an accident, natural disaster and other emergency, transfer in the form of a contribution to authorized capital other body., mutual fund and other cases.

PBU 7/98 Events after the reporting date

For the purposes of a bu event after the reporting date is recognized the fact of economic activity that has had or may have an impact on the financial. condition, movement den. funds or the results of the organization's activities and which took place between the reporting date and the date of signing the accounting statements for the reporting year. This PBU establishes the procedure for reflection in accounting. reporting of com-x organizations (except for credit agencies), which are legal. persons under the legislation of the Russian Federation, events after the reporting date. Determines the requirements for the reflection of such events and their consequences in accounting records. The annex to the PBU provides an approximate list of the facts of economic activity that can be recognized as events after the reporting date.

PBU 8/01 Conditional facts of households. activities

The conditional fact of economic activity in accordance with PBU is the fact that it takes place as of the reporting date. an activity, the consequences of which and the likelihood of their occurrence in the future are uncertain, i.e. the occurrence of consequences depends on whether or not one or more uncertain events occur in the future. This Regulation establishes the procedure for reflecting the conditional facts of economic activity and their consequences in the bukh. reporting com-x organizations. Determines the composition of conditional facts for the bu. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms. Disclosure of information on the consequences of conditional facts in the accounting of the organization.

PBU 9/99 Income of the organization

In accordance with PBU 9/99, the income of the organization is recognized as an increase in the economy. benefits as a result of the receipt of assets, money. funds, other property or repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from property owners. The document establishes the rules for the classification of income, discloses the list, composition of the organization's income and the procedure for their recognition. This PBU applies com. organizations (except for credit and fear) and regulates the procedure for displaying information.

PBU 10/9 Organization costs

Determines the rules of the form-I in bu info about the expenses of enterprises, classifies their composition and establishes the conditions for recognizing expenses. Describes the procedure for the recognition and disclosure of companies and administrations. expenses in reporting.

PBU 11/2008 Information about related parties

This Regulation establishes the procedure for disclosing information about related parties in accounting. Determines the list of transactions with a related party, as well as the mandatory content of the info. subject to disclosure.

PBU 12/2000 Info. by segment

The regulation is applied by the organization in the preparation of consolidated accounting statements in the event that it has subsidiaries and dependent companies, as well as if the constituent documents of legal associations for it. persons (associations, unions, etc.), created on a voluntary basis, is entrusted with the compilation of a consolidated account. reporting.

PBU 13/2000 Accounting for state aid

The document establishes the rules for the formation. in the accounting for information on the receipt and use of state aid provided to the com-organizations (except for the credit Organ.), which are legal. persons under the legislation of the Russian Federation (hereinafter referred to as the organization), and recognized as an increase in the economy. benefits of a particular organization as a result of the receipt of assets (cash, other property)

PBU 14/2007 Accounting intangible assets

Sets the rules for the formation of information and accounting reports of info nemat. assets of organizations. Determines the conditions for accepting an object as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for operations related to the granting (obtaining) of the right to use intangible assets.

PBU 15/2008 Accounting for expenses on loans and credits

PBU discloses the features of the form in the accounting and bookkeeping reporting of information on costs associated with the fulfillment of obligations on loans received (including raising borrowed funds by issuing bills, issuing and selling bonds) and loans (including goods and commercial).

PBU 16/02 Information on discontinued operations

Establishes the procedure for disclosing information on discontinued activities in the accounting records of the com. organizations. Describes the concept of discontinued operations, the conditions for its recognition and evaluation. Specifies the requirements for information disclosure in reporting.

PBU 17/02 Accounting for R&D and technological work

establishes the rules of the form-I in the bu and accounting reporting com. organizations that are legal. persons under the legislation of the Russian Federation (excluding credit. organizations), information on the costs associated with the implementation of research, development and technological work.

PBU 18/02 Accounting for calculations of corporate income tax

This PBU determines the rules of the form in accounting and the procedure for disclosing in the accounting statements information about the calculations of corporate income tax for organizations recognized in the procedure established by the legislation of the Russian Federation as taxpayers of income tax (except for credits of the Organization and budgetary institutions), and also determines the relationship of the indicator reflecting profit (loss) calculated in the manner prescribed by regulatory legal acts for the RF booth (hereinafter - accounting profit (loss), and tax base on income tax for reporting period (hereinafter referred to as taxable profit (loss) calculated in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees.

PBU 19/02 Accounting financial investments

Determines the rules for the formation in the bu and reporting information about fin. investments of the organization. The rules for their initial and subsequent assessment, disposal, as well as requirements for the procedure for determining income and expenses for financial. investments.

PBU 20/03 Info about participation in joint activities

establishes the rules and procedure for disclosing information about participation in joint activities in the accounting reporting com. organizations (except for credit. organizations), which are legal. persons under the legislation of the Russian Federation. Discloses concepts: joint operations, jointly used assets and joint activities. Determines the requirements for information disclosure in accounting records.

PBU 21/2008 Change in estimated values

This PBU establishes the rules for recognition and disclosure in accounting statements), information on changes in accounting estimates and establishes the procedure for disclosing such data in an explanatory note to accounting. reporting.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation

Document with changes made:
(Bulletin of Normative Acts of Federal Executive Bodies, N 7-8, 14.02.2000, 21.02.2000);
(Rossiyskaya Gazeta, N 92-93, 16.05.2000) (entered into force since 2000 financial statements);
(Rossiyskaya Gazeta, N 242, 27.10.2006) (entered into force starting from the annual financial statements for 2006);
(Rossiyskaya Gazeta, N 99, 12.05.2007) (entered into force on January 1, 2008);
(Rossiyskaya Gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts of federal executive bodies, No. 13, March 28, 2011) (entered into force with the 2011 financial statements);
by order of the Ministry of Finance of Russia dated March 29, 2017 N 47n (Official Internet portal of legal information www.pravo.gov.ru, 04/19/2017, N 0001201704190005);
by order of the Ministry of Finance of Russia of April 11, 2018 N 74n (Official Internet portal of legal information www.pravo.gov.ru, 04/26/2018, N 0001201804260017).
____________________________________________________________________
____________________________________________________________________
The document also takes into account:
;
decision of the Supreme Court of the Russian Federation of July 8, 2016 N AKPI16-443;
decision of the Supreme Court of the Russian Federation of January 29, 2018 N AKPI17-1010 (entered into force on March 5, 2018).

____________________________________________________________________

In pursuance of the Accounting Reform Program in accordance with international financial reporting standards, approved by the Government of the Russian Federation of March 6, 1998 N 283, and the order of the Government of the Russian Federation of March 21, 1998 N 382-r

i order:

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

2. To declare 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";

clause 3 of the order of the Ministry of Finance of the Russian Federation of February 3, 1997 N 8 "On the quarterly financial statements of the organization."

Minister
M.M. Zadornov

Registered
at the Ministry of Justice
Russian Federation
August 27, 1998
registration N 1598

Regulations on accounting and financial reporting in the Russian Federation

APPROVED BY
by order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n

I. General provisions

2. The Regulations determine the procedure for organizing and maintaining accounting records, drawing up and submitting financial statements by 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 organization's relationship with external consumers accounting information (paragraph as amended by the order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.

Branches and representative offices of foreign organizations located on the territory of the Russian Federation can keep accounting based on the rules established in the country of location of the foreign organization, if the latter do not contradict the 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", develops and approves regulations (standards) on accounting, other regulatory legal acts and methodological guidelines on accounting, which form the system of regulatory regulation of accounting and are binding on organizations in the territory Of the Russian Federation, including when carrying out activities outside the Russian Federation (clause as amended, entered into force from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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

a) the subparagraph has ceased to be effective from April 30, 2017 -;

b) the subparagraph has become invalid since April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n;

c) the main objectives of accounting are:

formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external investors, creditors and other users of financial statements;

provision of information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business 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 norms, standards and estimates;

prevention of negative results of economic activity of the organization and identification of on-farm reserves to ensure its financial stability.

5. The organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, independently form its accounting policy, based on its structure, industry and others. features of the activity.

6. The head of the organization is responsible for the organization of accounting in the organization, compliance with the legislation when performing business operations.

7. The head of the organization may, depending on the volume of accounting work:

a) establish the accounting service as a structural unit headed by the chief accountant;

b) introduce the position of an accountant into the staff;

c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations that are classified as small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

At the same time, it is approved:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

methods for assessing certain types of property and liabilities;

the procedure for taking an inventory of property and obligations;

rules of workflow and technology for processing accounting information;

the procedure for monitoring business operations, as well as other decisions necessary for organizing accounting.

II. Basic rules of accounting

Accounting requirements

9. The organization maintains accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounts of accounting.

The working chart of accounts of accounting is approved by the organization on the basis of the Chart of accounts of accounting approved by the Ministry of Finance of the Russian Federation.

The accounting of property, liabilities and business transactions (facts of economic activity) is maintained in the currency of the Russian Federation - in rubles. Documenting property, liabilities and other facts of economic activity, maintaining accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages \u200b\u200bmust have a line-by-line translation into Russian.

10. For accounting in the organization, an accounting policy is formed, which assumes property isolation and continuity of the organization's activities, the sequence of application of accounting policies, as well as the temporary * certainty of the facts of economic activity.
___________________
* In this word the stress is on the penultimate syllable. - Note from the manufacturer of the database.

The accounting policy of the organization should meet the requirements of completeness, discretion, priority of content over form, consistency and rationality.

11. In the accounting of the organization, the current costs of manufacturing products, performing work and providing services and costs associated with capital and financial investments are accounted for separately.

Documenting business transactions

12. The paragraph became invalid on April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..

The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood as persons who keep accounting in the cases provided for in subparagraphs "b", "c", "d" of clause 7 of these Regulations) for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.

13. The paragraph has become invalid since April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n.

The paragraph has become invalid since April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..

Depending on the nature of the operation, the requirements of regulatory enactments, guidelines for accounting and technology for processing accounting information in source documents additional details may be included.

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the details of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) ... Financial and credit liabilities are understood as documents that formalize the financial investments of an organization, loan agreements, credit agreements and agreements concluded for commodity and commercial loan.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, the primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.

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

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

The creation of primary accounting documents, the procedure and terms for their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved in the organization. Timely and high-quality execution of primary accounting documents, their transfer in due time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons who drew up and signed these documents.

16. Making corrections to cash and bank documents is not allowed. The rest of the primary accounting documents can be corrected only by agreement with the persons who drew up and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the amendments.

17. To control and streamline the processing of data on business transactions on the basis of primary accounting documents, consolidated accounting documents can be drawn up.

18. Primary and consolidated accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to make copies of such documents on paper at its own expense for other participants in business operations, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Accounting registers

19. The accounting registers are intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting, for reflection in the accounting accounts and in the accounting statements.

The accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine-grams obtained using computer technology, as well as on computer storage media. When maintaining accounting registers on computer media, it should be possible to display them on paper media.

Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that are granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of general methodological principles of accounting.

20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the corresponding accounting accounts.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

21. When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have gained access to information contained in accounting registers and in internal accounting statements are obliged to keep commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Valuation of property and liabilities

23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to assessment in monetary terms.

Assessment of property purchased for a fee is carried out by summing the actual costs incurred for its purchase; property received free of charge - at market value as of the date of posting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).

The composition of actually incurred costs includes, in particular, the costs of acquiring the property itself, interest paid on a commercial loan provided upon purchase, margins (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, shipping, storage and shipping costs incurred by third parties.

The formation of the current market value is based on the price in effect on the date of capitalization of property received free of charge for this or a similar type of property. The data on the current price must be confirmed by documentary or expert evidence.

The manufacturing cost is recognized as actually incurred costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of the property in the process of manufacturing property.

The use of other valuation methods, including by means of reservation, is allowed in the cases provided for by the legislation of the Russian Federation, as well as by the regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.

24. Entries in accounting for the organization's foreign currency accounts, as well as for operations in foreign currency, are made in rubles in amounts determined by converting foreign currency at the rate of the Central Bank of the Russian Federation in effect on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.

25. Accounting of property, liabilities and business transactions is allowed to be kept in amounts rounded to whole rubles. The resulting amount differences are charged to the financial results of commercial organization or an increase in income (decrease in expenses) of a non-profit organization (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Inventory of property and liabilities

26. To ensure the accuracy of accounting data and financial statements, organizations are required to take an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

Order (number of inventories in reporting year, the dates of their holding, the list of property and liabilities checked for each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

27. Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of the annual financial statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In organizations located in the regions of the Far North and equivalent areas, inventory of goods, raw materials and materials can be carried out during the period of their lowest residues;

when changing financially responsible persons;

when revealing the facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergenciescaused by extreme conditions;

upon reorganization or liquidation of an organization;

in other cases provided for by the legislation of the Russian Federation.

28. Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order:

a) the surplus property is accounted for at the market value on the date of the inventory and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization (subparagraph as amended on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n;

b) the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the guilty persons are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses from a non-profit organization (subparagraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance Russia of December 30, 1999 N 107n.

III. Basic rules for the preparation and presentation of financial statements

Primary requirements

29. The clause has become invalid since May 7, 2018 - order of the Ministry of Finance of Russia dated April 11, 2018 N 74n.

30. The financial statements of organizations consists of (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n:

a) balance sheet;

b) profit and loss statement;

c) annexes to them, in particular a cash flow statement, annexes to balance sheet and other reports provided for by regulatory enactments of the accounting regulatory system;

d) explanatory note;

e) an auditor's report confirming the accuracy of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

The paragraph is excluded from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.

Other bodies, which are granted the right to regulate accounting by federal laws, approve, within their competence, accounting forms and instructions on how to fill them out, which do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.

32. Financial statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.

When drawing up financial statements, the organization is guided by this Regulation, unless otherwise established by other provisions (standards) on accounting (the paragraph is additionally included in the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n).

33. The financial statements of an organization should include indicators of the activities of branches, representative offices and other structural divisions, including those allocated to separate balance sheets.

35. In the financial statements, data on numerical indicators are provided for at least two years - the reporting year and the one preceding the reporting year (except for the report drawn up for the first reporting year).

If the data for the period preceding the reporting year are not comparable with the data for the reporting period, then the first of the named data is subject to correction based on the rules established by regulatory enactments. Each significant adjustment should be disclosed in an explanatory note along with an indication of its reasons.

36. The financial statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.

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

Data on the facts of economic activities carried out prior to the state registration of the newly created organization are included in its financial statements for the first reporting year.

37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.

38. The financial statements are signed by the head and the chief accountant of the organization.

In organizations where accounting is kept on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization, the head of a specialized organization (centralized accounting) or a specialist in accounting.

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

39. Changes in the financial statements relating both to the reporting year and to the previous periods (after its approval) are made in the statements drawn up for the reporting period, in which distortions of its data were found.

40. In the accounting statements, offsetting between items of assets and liabilities, items of profit and loss is not allowed, unless such offset is provided for by the rules established by regulatory enactments.

Rules for evaluating articles of financial statements

Uncompleted capital investments

41. Incomplete capital investments include the costs of construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design - prospecting, geological prospecting and drilling works, the costs of allotment land plots and resettlement in connection with construction, for training personnel for newly built organizations and others) (the paragraph was supplemented starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

..

42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization (paragraph as amended, entered into force with the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Financial investments

43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (pooled) capital of other organizations, as well as loans granted to other organizations.

44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed to be evenly attributed to the financial results of a commercial organization or an increase in expenses from a non-profit organization as the income due on them is calculated (paragraph as amended from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Organizations acting as professional participants market valuable papers, can revalue investments in securities purchased for the purpose of generating income from their sale, as the quotation on the stock exchange changes.

Financial investment items (other than loans) that have not been paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition under the agreement with the attribution of the outstanding amount under the item of creditors in the liability of the balance sheet in cases where the rights to the object have been transferred to the investor. In other cases, the amounts contributed to the account of financial investment objects to be acquired are shown in the asset of the balance sheet under the item of debtors.

45. Investments of the organization in the shares of other organizations quoted on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24 2010 N 186n.

Fixed assets

46. \u200b\u200bTo fixed assets as a set of material and material values \u200b\u200bused as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle if it exceeds 12 months, include buildings, structures, workers and power machines and equipment, measuring and regulating devices and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantings, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the radical improvement of land (drainage, irrigation and other reclamation work) and in leased fixed assets.

Capital investments in perennial plantings, radical improvement of land are included in fixed assets annually in the amount of costs related to the areas accepted in the reporting year, regardless of the date of completion of the entire complex of works.

The structure of fixed assets includes those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

47. Completed capital investments in leased fixed assets are credited by the lessee to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by calculating depreciation over their useful life.

Depreciation of fixed assets is calculated regardless of the results of the organization's economic activity in the reporting period in one of the following ways:

linear method;

method of writing off the cost in proportion to the volume of products (works, services);

diminishing balance method;

method of writing off the value by the sum of the number of years of useful life.

The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

Items of fixed assets of non-profit organizations are not subject to depreciation (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).

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The paragraph, additionally included by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n, was declared invalid (invalid), which does not entail legal consequences from the moment of publication - the decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.

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The cost of land plots, natural resources is not redeemed.

49. Fixed assets are reflected in the balance sheet at their residual value, ie at the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Changes in the initial cost of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of the relevant objects are disclosed in the appendices to the balance sheet. A commercial organization has the right not more often than once a year (at the end of the reporting year) to revalue fixed assets at replacement cost by indexing or direct recalculation according to documented market prices with the attribution of the arising differences to the organization's additional capital account, unless otherwise established by the regulatory legal acts on accounting (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

50. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

51. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

52. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

53. Clause has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

54. Material assets remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value as of the write-off date (clause as amended on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended , entered into force with the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Intangible assets

55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:

from patents for inventions, industrial designs, breeding achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use (paragraph as amended;

from the rights to know-how, etc.

In addition, the business reputation of the organization belongs to intangible assets (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

56. The cost of objects of intangible assets is redeemed by depreciation during the deadline their useful uses.

For objects for which the cost is repaid, depreciation deductions determined in one of the following ways:

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

method of writing off the cost in proportion to the volume of products (works, services).

The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

Intangible assets received under a donation agreement and free of charge in the course of privatization, acquired using budgetary appropriations and other similar funds (in terms of the cost attributable to the amount of these funds), amortization is not charged (paragraph as amended on March 3, 2000 by order of the Ministry of Finance of Russia of December 30, 1999 N 107n.
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The fourth paragraph of clause 56 was set out in a new edition on the basis of the order of the Ministry of Finance of Russia dated March 24, 2000 N 31n.
The specified change in the fourth paragraph of clause 56 was declared invalid (invalid), which does not entail legal consequences from the moment of publication, - the decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.
The decision can be appealed to the Cassation Board of the Supreme Court of the Russian Federation within ten days from the date of its issuance in final form.
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The amortization of intangible assets is accrued regardless of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization must be corrected within twenty years (but not more than the period of the organization's activity) (the paragraph is additionally included starting from the 2000 financial statements by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).

Depreciation deductions for a positive business reputation of an organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization is written off in full to the financial results of the organization as other income (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated September 18, 2006 N 116n; as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

57. Intangible assets are reflected in the balance sheet at their residual value, ie. in terms of the actual costs of purchasing, manufacturing and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 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 according to their actual cost.

The actual cost of material resources is determined based on the actual costs incurred for their purchase and manufacture.

Determination of the actual cost of material resources written off for production is allowed to be made by one of the following methods for estimating reserves:

at the cost of a unit of inventory;

at the average cost;

at the cost of the first acquisitions (FIFO);

the paragraph was excluded from January 1, 2008 by order of the Ministry of Finance of Russia dated March 26, 2007 N 26n - see the previous reaction.

59. Finished products reflected in the balance sheet at the actual or standard (planned) production cost, including the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources in the production process, and other costs of production or by direct cost items.

60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.

When selling (dispensing) goods, their cost is allowed to be written off using the valuation methods set forth in clause 58 of these Regulations.

When an organization engaged in retail trade records goods at sales prices, the difference between the acquisition cost and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that adjusts the cost of goods (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia of December 24, 2010 N 186n.

61. The goods shipped, the work handed over and the services rendered, for which revenue is not recognized, are reflected in the balance sheet at the actual (or standard (planned) full cost price, including, along with the production cost price, the costs associated with the sale (sale) of products, works, services reimbursed by the contractual (contract) price (clause supplemented from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n

62. The values \u200b\u200bprovided for in paragraphs 58-60 of this Regulation, for which the price during the reporting year has decreased or which are morally obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the possible sale price if it is lower than the initial cost of procurement (acquisitions), attributing the difference in prices to the financial results from a commercial organization or an increase in expenses from a non-profit organization.

Work in progress and prepaid expenses

63. Products (works) that have not gone through all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance, are classified as work in progress.

64. Work in progress in mass and serial production may be reflected in the balance sheet:

at the actual or standard (planned) production cost;

by direct cost items;

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

In the case of a single production of products, work in progress is reflected in the balance sheet at the actual costs incurred.

65. The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type ( clause as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Capital and reserves

66. The structure of the equity capital of an organization includes the authorized (reserve), additional and reserve capital, retained earnings and other reserves.

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

The authorized (pooled) capital and the actual indebtedness of the founders (participants) for contributions (contributions) to the authorized (pooled) 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 accordance with the established procedure.

68. The amount of the revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the par value of the placed shares (share premium of the joint-stock company), and other similar amounts are accounted for as additional capital and are reflected in the balance sheet separately (paragraph as amended from from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

69. The reserve fund created in accordance with the legislation of the Russian Federation to cover losses of the organization, as well as to redeem the bonds of the organization and repurchase its own shares, is reflected in the balance sheet separately.

70. The organization creates reserves doubtful debts in case of recognition of receivables doubtful with the attribution of the amounts of reserves to the financial results of the organization (paragraph as amended, entered into force from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The receivables of an organization are considered doubtful if they are not repaid or, with a high degree of probability, will not be repaid within the time frame established by the agreement, and are not provided with appropriate guarantees (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

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

If by the end of the reporting year following the year of creation of the reserve for doubtful debts, this reserve in any part will not be used, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.

71. The item has been deleted starting from the 2000 financial statements - order of the Ministry of Finance of Russia dated March 24, 2000 N 31n.

72. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Settlements with debtors and creditors

73. Settlements with debtors and creditors are reflected by each party in their financial statements in amounts arising from accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest due at the end of the reporting period.

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

75. The balances of foreign exchange funds in the foreign currency accounts of the organization, other funds (including cash documents), short-term securities, receivables and accounts payable in foreign currencies are reflected in the financial statements in rubles in amounts determined by translating foreign currencies at the exchange rate of the Central Bank of the Russian Federation in effect at the reporting date.

76. Fines, penalties and forfeits recognized by the debtor or for which a court decision on their recovery has been received are referred to the financial results of a commercial organization or an increase in income (decrease in expenses) from a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and the payer respectively, according to the articles of debtors or creditors (clause as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

77. Accounts receivablefor which the term limitation period expired, other debts that are unrealistic for collection are written off for each obligation on the basis of the inventory data, written justification and the order (instruction) of the head of the organization and are assigned accordingly to the funds of the reserve of doubtful debts or to the financial results of a commercial organization, if in the period preceding reporting, the amounts of these debts were not reserved in the manner prescribed by clause 75 * of these Regulations, or to increase the costs of a non-profit organization (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
________________
* Probably a mistake in the original. To be read "paragraph 70".
- Note from the manufacturer of the database.

Debt write-off at a loss due to the debtor's insolvency does not constitute debt cancellation. This debt must be reflected in the balance sheet within five years from the date of write-off in order to monitor the possibility of its recovery in the event of a change in the property status of the debtor.

78. The amounts of accounts payable and accounts payable, for which the limitation period has expired, are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are referred to the financial results of a commercial organization or an increase in income from a non-profit organization (clause as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Profit (loss) of the organization

79. Accounting profit (loss) represents the ultimate financial results (profit or loss), revealed for the reporting period on the basis of accounting for all business operations of the organization and the assessment of balance sheet items according to the rules adopted by regulatory legal acts on accounting (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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

81. Clause has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

82. In the event of sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is referred to the financial results of the commercial organization or an increase in expenses (income) of the non-profit organization (paragraph as amended , entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), ie the final financial result revealed during the reporting period, less taxes due from profits established in accordance with the legislation of the Russian Federation and other similar mandatory payments, including sanctions for non-compliance with tax rules.

IV. The procedure for submitting financial statements

84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to the bodies authorized to manage state property (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

The organization is obliged to submit financial statements to the specified addresses, one copy free of charge.

85. Organizations are obliged to submit annual financial statements in the amount of the forms provided for in clause 30 of these Regulations (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an appendix to the balance sheet, other annexes and an explanatory note.

86. Organizations are required to submit annual financial statements within 90 days after 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 after the end of the quarter (paragraph as amended by effective from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

Within the specified time frame, a specific date for the submission of financial statements is established by the founders (participants) of the organization or by the general meeting (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

87. The clause became invalid on March 3, 2000 - ..

88. The day of submission of financial statements by the organization is determined by the date of its mailing or the date of the actual transfer of ownership.

If the date of submission of financial statements falls on a non-working (day off) day, then the first working day following it is considered the deadline for submitting the statements.

89. The annual financial statements of the organization are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can get acquainted with the annual financial statements and receive copies of them with reimbursement of copying costs (paragraph as amended from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.

The organization should provide an opportunity for interested users to familiarize themselves with the accounting records.

The financial statements containing indicators classified as state secrets under the legislation of the Russian Federation shall be submitted taking into account the requirements of the said legislation.

90. In the cases provided for by the legislation of the Russian Federation, the organization publishes financial statements and audit report (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The publication of financial statements is carried out no later than July 1 of the year following the reporting year, unless otherwise established by the legislation of the Russian Federation (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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

V. Basic rules of consolidated financial statements

91. If the organization has subsidiaries and dependent companies in addition to its own accounting report consolidated financial statements are also compiled, including indicators of reports of such companies located in the territory of the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.

92. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

93. Clause is no longer valid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

94. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

95. The clause has become invalid since March 3, 2000 - order of the Ministry of Finance of Russia dated December 30, 1999 N 107n ..

96. Consolidated financial statements are signed by the head and chief accountant of the organization.

97. The responsibility of the persons who signed the consolidated financial statements is determined in accordance with the legislation of the Russian Federation.

Vi. Storage of accounting documents

98. An organization is obliged to keep primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

99. The working chart of accounts of accounting, other documents of accounting policies, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to draw up financial statements.

100. Primary accounting documents can only be seized by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.

101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

Document revision taking into account
changes and additions prepared
JSC "Codex"

PBU - These are accounting standards that govern the accounting procedure for various assets, liabilities or events of economic activity. PBU approved by orders of the Ministry of Finance of Russia.

Accounting Regulations (PBU) are required documents. All companies that lead should follow them.

List of operating PBU

Regulations on accounting and financial reporting in the Russian Federation;

PBU 1/2008 Accounting policy of the organization;

PBU 2/2008 Accounting for construction contracts;

PBU 3/2006 Accounting for assets and liabilities, the value of which is denominated in foreign currency;

PBU 4/99 Accounting statements of the organization;

PBU 5/01 Accounting for inventories;

PBU 6/01 Accounting for fixed assets;

PBU 7/98 Events after the reporting date;

PBU 8/2010 Estimated liabilities, contingent liabilities and contingent assets;

PBU 9/99 Income of the organization;

PBU 10/99 Organization costs;

PBU 11/2008 Information on related parties;

PBU 12/2010 Information on segments;

PBU 13/2000 Accounting for state aid;

PBU 14/2007 Accounting for intangible assets;

PBU 15/2008 Accounting for expenses on loans and credits;

PBU 16/02 Information on discontinued operations;

PBU 17/02 Accounting for expenses on research, development and technological work;

PBU 18/02 Accounting for income tax calculations;

PBU 19/02 Accounting for financial investments;

PBU 20/03 Information on participation in joint activities;

PBU 22/2010 Correction of errors in accounting and reporting;

PBU 23/2011 Cash flow statement;

PBU 24/2011 Accounting for the development of natural resources.

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Accounting Regulations (PBU): details for an accountant

• Audit of the annual financial statements of organizations for 2018

  Federal law "On accounting" Accounting regulations approved by the Ministry of Finance of Russia in the period ...

• What to look for when preparing the annual financial statements for 2017

  It was discovered (clause 9 of the Accounting Regulations "Correction of errors in accounting ... However, by virtue of clause 34 of the Accounting Regulations" Financial statements of the organization "(PBU ..." collapsed balance ") (clause 19 of the Regulations on accounting "Accounting for tax settlements on ... These conditions are (clause 5 of the Accounting Regulations" Estimated liabilities, contingent liabilities and ... with these facts (clause 5 of the Accounting Regulations "Accounting policy of the organization" ( PBU ...

• Incentive payments to employees related to the completion of construction

  The basis of the second paragraph of clause 7 of the Accounting Regulations PBU 1/2008 "Accounting policy ... should be guided by clause 7.1 of the Accounting Regulations PBU 1/2008" Accounting policy ... by the procedure for reflecting estimated liabilities established by the Accounting Regulations PBU 8 / 2010 "Estimated liabilities ... rules for the valuation of fixed assets established by the Accounting Regulations PBU 6/2001" Accounting for fixed assets ...

• "Standard" requirements for post-reporting date events

  12/30/2017 No. 274n. Accounting Regulations "Events after the reporting date", approved by ...

• Financial statements - 2017: recommendations of the Ministry of Finance

  ... No. 69n "On Amendments to the Accounting Regulations" Accounting Policy of the Organization "(PBU 1 ...

• Interim accounting is canceled!
• Unification of accounting policies under FSBU and IFRS

  April 28, 2017 No. 69n to the Accounting Regulations PBU 1/2008 “Accounting policy ..., drawn up in accordance with the requirements of the Accounting Regulations PBU 23/2011“ Report on ... accounting. Based on clause 23 of the Accounting Regulations PBU 8/2010 “Estimated liabilities ... change. In addition, paragraph 14 of the Accounting Regulations PBU 6/01 “Accounting for major ... she does it according to IFRS. Accounting Regulations PBU 6/01 “Accounting for major ...

• Pledge. Accounting and taxation

  ...; (clauses 5, 12 of the Accounting Regulations "Income of the organization" PBU ..., clauses 5, 19 of the Accounting Regulations "Expenses of the organization" PBU ...) (clauses 5, 12 of the Regulation on accounting "Income of the organization" PBU ..., clauses 5, 19 of the Regulation on accounting "Expenses of the organization" PBU ... clause 7, 10.1 of the Regulation on accounting "Income of the organization" PBU ... 11, paragraph 2, clause 19 of the Accounting Regulations "Organization's expenses" PBU ...

• Fixed assets not accepted: what should an accountant do?

  About the fixed assets of the organization are established by the Regulations on accounting "Accounting for fixed assets" ...

• The procedure for documenting the return of defective goods to the supplier

  From clauses 2, 5, 6 of the Accounting Regulations "Accounting for inventories ... for claims". Based on the Accounting Regulations "Income of the organization" PBU ...

• Capital construction on its own: reflection in accounting

  Funds, it is necessary to be guided, in particular, by the Regulation on accounting for long-term investments, approved by the letter of the Ministry of Finance ...

• Commodity credit under a simplified taxation system

  A commodity loan is determined: - for the lender - by the Regulations on accounting "Accounting for financial investments" ... 12.2002 N 126n); - by the borrower - by the Regulations on accounting "Accounting for expenses on loans ... of the organization remains the same (clause 2 of the Regulations on accounting "Organization's expenses", approved ... PBU 15/2008, clause 11 of the Accounting Regulations "Organization's expenses" ... to repay the loan (clause 3 of the Accounting Regulations "Organization's expenses", approved ...