With changes and additions from:
December 30, 1999, March 24, 2000, September 18, 2006, March 26, 2007, October 25, December 24, 2010
Pursuant to the Reform Program accounting in accordance with international financial reporting standards, approved by the Government Russian Federation dated March 6, 1998 N 283, and the order of the Government of the Russian Federation dated March 21, 1998 N 382-r I order:
1. Approve the attached Regulation on accounting and financial reporting in the Russian Federation.
2. Recognize as 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 organization's quarterly financial statements".
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M.M. Zadornov |
Registration N 1598
Position
for accounting and financial reporting in the Russian Federation
(approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n)
I. General provisions
1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting".
2. The regulation defines the procedure for organizing and maintaining accounting records, compiling 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 relationship of the organization with external consumers accounting information.
Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country of location foreign organization, if the latter do not contradict the International Financial Reporting Standards developed by the International Accounting Standards Committee.
3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves provisions (standards) on accounting, other regulatory legal acts and guidelines on accounting, forming a system of regulatory accounting regulation and binding on organizations in the territory of the Russian Federation, including when carrying out activities outside the Russian Federation.
4. In accordance with the Federal Law "On Accounting":
a) accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions;
b) the objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities;
c) the main tasks 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;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.
5. An 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 forms its accounting policy, based on its structure, industry affiliation and other features of the activity.
6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.
7. The head of the organization may, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) introduce the position of an accountant;
c) transfer, on a contractual basis, bookkeeping 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 related to 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.
It affirms:
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 to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
assessment methods certain types property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.
II. Basic accounting rules
Accounting requirements
9. The organization keeps accounting records of property, liabilities and economic transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounting accounts.
The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.
Accounting records of property, liabilities and economic transactions (facts of economic activity) are kept in the currency of the Russian Federation - in rubles. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.
10. To maintain accounting records in an organization, an accounting policy is formed, which implies the property isolation and continuity of the organization's activities, the sequence of application of the accounting policy, as well as the temporal certainty of the facts of economic activity.
The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.
11. In the accounting of the organization, current costs for the production of products, performance of work and provision of services and costs associated with capital and financial investments are taken into account separately.
Documentation of business transactions
12. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.
The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood to be the persons who keep accounting records in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) on documentation business transactions and submission of documents and information to the accounting service are mandatory for all employees of the organization.
13. Primary accounting documents must contain the following mandatory details: name of the document (form), form code, date of compilation; the name of the organization on behalf of which the document is drawn up; the content of the business transaction, the measuring instruments of the business transaction (in physical and monetary terms); the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution, personal signatures and their transcripts (including cases of creating documents using computer technology).
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation, and for documents whose form is not provided for in these albums and approved by the organization, must contain mandatory details in accordance with the requirements of paragraph one of this paragraph.
Depending on the nature of the operation, the requirements of regulatory enactments, methodological guidelines for accounting and the 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.
Documents that formalize business transactions with cash 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 design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, 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 completion 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 workflow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
16. Making corrections to cash and bank documents is not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.
17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.
18. Primary and consolidated accounting documents can be drawn up on paper and machine media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, 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. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and financial statements.
Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on computer media. When maintaining accounting registers on machine media, it should be possible to output them to 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 general methodological principles accounting.
20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant 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 substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.
Persons who have gained access to information contained in accounting registers and internal financial statements are required 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 valuation in monetary terms.
Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on 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 actual costs incurred include, in particular, the costs of acquiring the property itself, interest paid on a commercial loan granted upon acquisition, mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.
The formation of the current market value is based on the price in force on the date of posting the property received free of charge for this or a similar type of property. Data on the current price must be documented or confirmed by experts.
The cost of manufacturing is recognized as actually incurred costs associated with the use in the process of manufacturing property of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of an object of property.
The use of other valuation methods, including by way of reservation, is allowed in 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 on the organization's currency accounts, as well as on transactions 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, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.
25. Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. The sum differences arising in this case are attributed to the financial results of a commercial organization or an increase in income (decrease in expenses) of a non-profit organization.
Inventory of property and liabilities
26. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
The procedure (the number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.
27. Conducting 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 annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least balance);
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
when natural disaster, fire or other emergencies caused by extreme conditions;
in case of reorganization or liquidation of the organization;
in other cases stipulated by the legislation of the Russian Federation.
28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:
a) the surplus of property is accounted for at 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;
b) the shortage of property and its damage within 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 perpetrators 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 of a non-profit organization.
III. Basic rules for the preparation and presentation of financial statements
Primary requirements
29. The organization must prepare financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. At the same time, monthly and quarterly financial statements are interim.
30. Accounting statements of organizations consist of:
a) the balance sheet;
b) income statement;
c) annexes to them, in particular the traffic report Money, applications to balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;
d) explanatory note;
e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
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 that have been granted the right to regulate accounting by federal laws approve, within their competence, the forms of accounting statements and instructions on the procedure for filling them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.
32. Accounting 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 compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards).
33. The financial statements of the organization should include performance indicators of branches, representative offices and other structural units, including those allocated to separate balance sheets.
35. In the financial statements, data on numerical indicators are given for at least two years - the reporting and preceding the reporting year (except for the report compiled for the first reporting year).
If the data for the period preceding the reporting year are incomparable with the data for the reporting period, then the first of the named data shall be subject to adjustment based on the rules established by regulatory enactments. Each material adjustment must be disclosed in explanatory note along with the reasons for it.
36. Accounting statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 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 of the next year inclusive.
Data on the facts of economic activity carried out prior to the state registration of a 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. Financial statements are signed by the head and chief accountant of the organization.
In organizations where accounting is maintained 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 an accounting specialist.
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 previous periods (after its approval) are made in the statements compiled for the reporting period in which distortions of their data were discovered.
40. Accounting statements do not allow a set-off between items of assets and liabilities, items of profit and loss, except when such a set-off is provided for by the rules established by regulatory legal acts.
Rules for evaluating accounting items
Capital investments in progress
41. Unfinished capital investments include the costs of construction and installation works, purchase of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design -surveying, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, and others).
Paragraph two is invalid.
42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization.
Financial investments
43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (share) 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 of a non-commercial organization as the income due on them accrues.
Organizations acting as professional participants in the securities market may re-evaluate investments in securities acquired with the aim of obtaining income from their sale, as the quotation on the stock exchange changes.
Objects of financial investments (except loans) that have not been paid in full are shown in the assets of the balance sheet in the full amount of the actual costs of their acquisition under the contract with the assignment of the outstanding amount under the item of creditors in the liabilities of the balance sheet in cases where the rights to the object have been transferred to the investor. In other cases, the amounts paid on account of the objects of financial investments to be acquired are shown in the assets of the balance sheet as debtors.
45. The organization's investments in shares of other organizations listed on the stock exchange, the quotation of which is regularly published, are reflected at the end of the reporting year at market value when compiling the balance sheet.
fixed assets
46. Fixed assets as a set of material assets used 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, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.
Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.
Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.
47. Completed capital investments in leased items of fixed assets are credited by the lessee organization 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 depreciation during their useful life.
Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:
linear way;
method of writing off the cost in proportion to the volume of products (works, services);
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life.
Paragraph seven is no longer valid.
Objects of fixed assets of non-profit organizations are not subject to depreciation.
The cost of land plots, objects of nature management is not repaid.
49. Fixed assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation.
Changes in the initial cost of fixed assets in cases of completion, additional equipment, 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 than once a year (at the end of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of the resulting differences to the account of the additional capital of the organization, unless otherwise established by regulatory legal acts on accounting.
50. Lost power.
51. Lost force.
52. Lost power.
53. Lost power.
54. Material values, remaining from the write-off of fixed assets unsuitable for restoration and further use, are accounted for at market value on the date of write-off.
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, selection achievements, from certificates for utility models, trademarks and service marks, or license agreements for their use;
from the rights to "know-how", etc.
In addition, intangible assets include the business reputation of the organization.
56. The cost of intangible assets is repaid by accruing depreciation over the established period of their useful life.
For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:
a 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).
Paragraph five is no longer valid.
Depreciation is not charged on intangible assets of non-profit organizations.
Amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period.
The acquired business reputation of the organization must be adjusted within twenty years (but not more than the life of the organization).
Depreciation deductions for the positive business reputation of the 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.
57. Intangible assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of acquisition, manufacture and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation.
Raw materials, materials, finished products and goods
58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.
The actual cost of material resources is determined based on the actual costs incurred for their acquisition and manufacture.
It is allowed to determine the actual cost of material resources written off to production using one of the following methods for estimating reserves:
at the cost of a unit of inventory;
at an average cost;
at cost of first-in-time acquisitions (FIFO).
59. Finished products is reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources and other production costs in the production process, 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 value may be written off using the valuation methods set forth in paragraph 58 of this Regulation.
When accounting for an organization engaged in retail, goods at sales prices, the difference between the purchase price and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that corrects the cost of goods.
61. Goods shipped, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual (or standard (planned) full cost, including, along with the production cost, the costs associated with the sale (sale) of products, works, services reimbursed by the contractual (contract) price.
62. The values provided for in paragraphs 58-60 of this Regulation, for which the price has decreased during the reporting year, or which have become morally obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, if it is lower than the original cost procurement (acquisition), with attributing the difference in prices to the financial results of a commercial organization or an increase in expenses of a non-profit organization.
Work in progress and prepaid expenses
63. Products (works) that have not passed 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 referred to as work in progress.
64. Work in progress in mass and serial production may be reflected in the balance sheet:
according to the actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.
With a single production of products, work in progress is reflected in the balance sheet at actually incurred costs.
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.
Capital and reserves
66. The organization's own capital includes authorized (reserve), additional and reserve capital, retained earnings and other reserves.
67. The balance sheet reflects the value 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 (reserve) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (reserve) capital are reflected in the balance sheet separately.
State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized fund formed in in due course.
68. The amount of revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding 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.
69. A reserve fund created in accordance with the legislation of the Russian Federation to cover the losses of the organization, as well as to redeem the organization's bonds and redeem own shares reflected in the balance sheet separately.
70. The organization creates reserves for doubtful debts in the event that receivables are recognized as doubtful with the allocation of the amounts of reserves to the financial results of the organization.
Doubtful is the receivables of the organization, which is not repaid or with a high degree of probability will not be repaid within the terms established by the contract, and is not provided with appropriate guarantees.
The third paragraph is no longer valid.
The amount of the provision is determined separately for each doubtful debt, depending on financial condition(solvency) of the debtor and assessment of the probability of repayment of the debt in full or in part.
If by the end of the reporting year following the year of the creation of the reserve for doubtful debts, this reserve is not used in any part, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.
71. Excluded since 2000 financial statements.
72. Lost power.
Settlements with debtors and creditors
73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable 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 balance of foreign currency on the organization's foreign currency accounts, other funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank of the Russian Federation in force at the reporting date.
76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery, are included in the financial results of a commercial organization or an increase in income (reduction in expenses) of a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and payer according to the items of debtors or creditors.
77. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization, and are attributed accordingly to the account of the reserve for doubtful debts or to financial results of a commercial organization, if in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 of this Regulation, or to increase expenses from a non-profit organization.
Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt should be reflected off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtor.
78. The amounts of accounts payable and depository debts 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 attributed to the financial results of a commercial organization or an increase in income of a non-profit organization.
Profit (loss) of the organization
79. Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting of all business operations of the organization and evaluation of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting.
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. Lost power.
82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is attributed to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization.
83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), i.e. the final financial result revealed for the reporting period, minus taxes due from profits established in accordance with the legislation of the Russian Federation and other similar obligatory payments, including sanctions for non-compliance with taxation rules.
IV. The procedure for submitting financial statements
84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, participants of the organization or owners of its property, as well as territorial bodies state statistics at the place of their registration. State and municipal unitary enterprises submit accounting reports to the bodies authorized to manage state property.
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 in one copy free of charge.
85. Organizations are required to submit annual financial statements in the amount of the forms provided for in paragraph 30 of this Regulation.
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 attachments 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 provided for by the legislation of the Russian Federation - within 30 days after the end of the quarter.
Within the specified time limits, the specific date for the submission of financial statements is established by the founders (participants) of the organization or the general meeting.
The third paragraph is no longer valid.
87. Lost power.
88. The day the organization submits financial statements is determined by the date of its mailing or the date of actual transfer by ownership.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can familiarize themselves with the annual financial statements and receive copies of them with reimbursement for copying costs.
The organization should provide an opportunity for interested users to familiarize themselves with the financial statements.
Accounting statements containing indicators classified as state secrets under the laws of the Russian Federation shall be submitted subject to the requirements of the said legislation.
90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an audit report.
Publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.
V. Basic rules of consolidated financial statements
91. If the organization has subsidiaries and affiliates in addition to its own accounting report consolidated financial statements are also compiled, including the indicators of the reports of such companies located on the territory of the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.
92. Lost power.
93. Lost power.
94. Lost power.
95. Lost power.
96. Consolidated financial statements are signed by the head and chief accountant of the organization.
97. The liability 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. The organization is obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.
99. The working chart of accounting accounts, other accounting policy documents, 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 used for the preparation of financial statements for the last time.
100. Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecution, 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 the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.
101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
Approved
Order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n
POSITION
FOR ACCOUNTING AND ACCOUNTING
REPORTING IN THE RUSSIAN FEDERATION
with rev., introduced by decisions of the Supreme Court of the Russian Federation
dated 08.07.2016 N AKPI16-443
I. General provisions
1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal law "About Accounting".
2. The regulation determines the procedure for organizing and maintaining accounting records, compiling and submitting financial statements by legal entities according to legislation Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship of the organization with external consumers of accounting information.
Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.
3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves provisions (standards) on accounting, other regulatory legal acts and guidelines on accounting, forming a system of regulatory accounting regulation and binding on organizations in the territory of the Russian Federation, including when carrying out activities outside the Russian Federation.
4. In accordance with the Federal Law "On Accounting":
c) the main tasks 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;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.
5. Organization for the implementation of accounting, guided by 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 their accounting policies based on their structure, industry affiliation and other features of their activities.
6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.
7. The head of the organization may, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) introduce the position of an accountant;
c) transfer, on a contractual basis, bookkeeping 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 related to legislation Russian Federation to small businesses.
8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.
It affirms:
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 to process 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 conducting an inventory of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.
II. Basic accounting rules
Accounting requirements
9. The organization keeps accounting records of property, liabilities and economic transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounting accounts.
The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.
Accounting records of property, liabilities and economic transactions (facts of economic activity) are kept in the currency of the Russian Federation - in rubles. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.
10. To maintain accounting records in an organization, an accounting policy is formed, which implies the property isolation and continuity of the organization's activities, the sequence of application of the accounting policy, as well as the temporal certainty of the facts of economic activity.
The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.
11. In the accounting of the organization, current costs for the production of products, performance of work and provision of services and costs associated with capital and financial investments are taken into account separately.
Documentation of business transactions
12. Requirements of the chief accountant (hereinafter, the chief accountant shall also mean the persons who keep accounting records in the cases provided for subparagraphs "b", "c", "d" of paragraph 7 of this Regulation) on documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.
13. Depending on the nature of the transaction, the requirements of regulatory enactments, methodological guidelines for accounting and the technology for processing accounting information, additional details may be included in the primary documents.
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.
Documents that formalize business transactions with cash 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 design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, 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 completion 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 workflow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
16. Making corrections to cash and bank documents is not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.
17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.
18. Primary and consolidated accounting documents can be drawn up on paper and machine media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, 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. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and financial statements.
Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on computer media. When maintaining accounting registers on machine media, the possibility of their output to paper media should be provided.
Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that have been granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of the general methodological principles of accounting.
20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant 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 substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.
Persons who have gained access to information contained in accounting registers and internal financial statements are required 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 valuation in monetary terms.
Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on 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 actual costs incurred include, in particular, the costs of acquiring the property itself, interest paid on a commercial loan granted upon acquisition, mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.
The formation of the current market value is based on the price in force on the date of posting the property received free of charge for this or a similar type of property. Data on the current price must be documented or confirmed by experts.
The cost of manufacturing is recognized as actually incurred costs associated with the use in the process of manufacturing property of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of an object of property.
The use of other valuation methods, including by way of reservation, is allowed in 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 on the organization's currency accounts, as well as on transactions 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, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.
25. Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. The sum differences arising in this case are attributed to the financial results of a commercial organization or an increase in income (decrease in expenses) of a non-profit organization.
Inventory of property and liabilities
26. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
The procedure (number of inventories in the reporting year, dates of their conduct, list of property and liabilities checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.
27. Conducting 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 annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
in case of reorganization or liquidation of the organization;
in other cases stipulated by the legislation of the Russian Federation.
28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:
a) the surplus of property is accounted for at 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;
b) shortage of property and its damage within attrition rate relate to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators 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 of a non-profit organization.
III. Basic rules for compiling and presenting financial statements
Primary requirements
29. The organization must prepare financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. At the same time, monthly and quarterly financial statements are interim.
30. Accounting statements of organizations consist of:
a) the balance sheet;
b) income statement;
c) appendices to them, in particular the statement of cash flows, appendices to the balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;
d) explanatory note;
e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
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 that have been granted the right to regulate accounting by federal laws approve, within their competence, the forms of accounting statements and instructions on the procedure for filling them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.
32. Accounting 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 compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards).
33. The financial statements of the organization should include performance indicators of branches, representative offices and other structural units, including those allocated to separate balance sheets.
35. In the financial statements, data on numerical indicators are given for at least two years - the reporting and preceding the reporting year (except for the report compiled for the first reporting year).
If the data for the period preceding the reporting year are incomparable with the data for the reporting period, then the first of the named data shall be subject to adjustment based on the rules established by regulatory enactments. Each significant adjustment must be disclosed in an explanatory note, along with an indication of its reasons.
36. Accounting 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 of the next year inclusive.
Data on the facts of economic activity carried out prior to the state registration of a 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. Financial statements are signed by the head and chief accountant of the organization.
In organizations where accounting is maintained 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 an accounting specialist.
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 previous periods (after its approval) are made in the statements compiled for the reporting period in which distortions of their data were discovered.
40. Accounting statements do not allow for a set-off between the items of assets and liabilities, items of profit and loss, except in cases where such a set-off is provided for by the rules established by regulatory enactments.
Rules for evaluating accounting items
Capital investments in progress
41. Unfinished capital investments include the costs of construction and installation works, purchase of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design -surveying, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, and others).
For the refusal to satisfy the application for the invalidation of paragraph 2 of paragraph 41, see solution of the Supreme Court of the Russian Federation of December 21, 2000 N GKPI 2000-1357.
By the decision of the Supreme Court of the Russian Federation of March 6, 2001 N KAS 01-71, this decision was left unchanged.
42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization.
Financial investments
43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (share) 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 of a non-commercial organization as the income due on them accrues.
Organizations acting as professional participants in the securities market may re-evaluate investments in securities acquired with the aim of obtaining income from their sale, as the quotation on the stock exchange changes.
Objects of financial investments (except loans) that have not been paid in full are shown in the assets of the balance sheet in the full amount of the actual costs of their acquisition under the contract with the assignment of the outstanding amount under the item of creditors in the liabilities of the balance sheet in cases where the rights to the object have been transferred to the investor. In other cases, the amounts paid on account of the objects of financial investments to be acquired are shown in the assets of the balance sheet as debtors.
45. The organization's investments in shares of other organizations listed on the stock exchange, the quotation of which is regularly published, are reflected at the end of the reporting year at market value when compiling the balance sheet.
fixed assets
46. To fixed assets as a set of material assets used 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, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.
Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.
Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.
47. Completed capital investments in leased items of fixed assets are credited by the lessee organization 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 depreciation during their useful life.
Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:
linear way;
method of writing off the cost in proportion to the volume of products (works, services);
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life.
The additions made to paragraph 48 by Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n were declared invalid (invalid), not entailing legal consequences from the moment they were issued by the decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.
Objects of fixed assets of non-profit organizations are not subject to depreciation.
The cost of land plots, objects of nature management is not repaid.
49. Fixed assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation.
Changes in the initial cost of fixed assets in cases of completion, additional equipment, 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 than once a year (at the end of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of the resulting differences to the account of the additional capital of the organization, unless otherwise established by regulatory legal acts on accounting.
50 - 53. Lost their power.
54. Material values remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value on the date of write-off.
Intangible assets
Paragraph 55 applies to the extent not contrary to the provisions Regulations letter by order
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, selection achievements, from certificates for utility models, trademarks and service marks or license agreements for their use;
from the rights to "know-how", etc.
In addition, intangible assets include the business reputation of the organization.
Paragraph 56 applies to the extent not contrary to the provisions Regulations accounting "Accounting for intangible assets" PBU 14/2000 ( letter Ministry of Finance of the Russian Federation dated 08.23.2001 N 16-00-12/15). by order The Ministry of Finance of the Russian Federation dated December 27, 2007 N 153n approved a new Accounting Regulation "Accounting for intangible assets" (PBU 14/2007).
56. The cost of intangible assets is repaid by accruing depreciation over the established period of their useful life.
For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:
a 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).
Depreciation is not charged on intangible assets of non-profit organizations.
Amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period.
The acquired business reputation of the organization must be adjusted within twenty years (but not more than the life of the organization).
Depreciation deductions for the positive business reputation of the 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.
Paragraph 57 applies to the extent not contrary to the provisions Regulations accounting "Accounting for intangible assets" PBU 14/2000 ( letter Ministry of Finance of the Russian Federation dated 08.23.2001 N 16-00-12/15). by order The Ministry of Finance of the Russian Federation dated December 27, 2007 N 153n approved a new Accounting Regulation "Accounting for intangible assets" (PBU 14/2007).
57. Intangible assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of acquisition, manufacture and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation.
Raw materials, materials, finished products and goods
58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.
The actual cost of material resources is determined based on the actual costs incurred for their acquisition and manufacture.
It is allowed to determine the actual cost of material resources written off to production using one of the following methods for estimating reserves:
at the cost of a unit of inventory;
at an average cost;
at cost of first-in-time acquisitions (FIFO);
59. Finished products are reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources in the production process, and other costs for the production of products or for 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 value may be written off using the valuation methods set forth in paragraph 58 of this Regulation.
When an organization engaged in retail trade takes into account goods at sale prices, the difference between the acquisition cost and the cost at sale prices (discounts, capes) is reflected in the financial statements as a value that corrects the cost of goods.
61. Goods shipped, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual (or standard (planned)) full cost, which includes, along with the production cost, the costs associated with the sale (marketing) of products, works, services reimbursed by the agreed (contract) price.
62. The values provided for in paragraphs 58 - 60 of this Regulation, for which the price has decreased during the reporting year or which have become obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, if it is lower than the initial cost of procurement (acquisition), with the attribution of the difference in prices to the financial results of a commercial organization or an increase in expenses of a non-profit organization.
Work in progress and prepaid expenses
63. Products (works) that have not passed 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 referred to as work in progress.
64. Work in progress in mass and serial production may be reflected in the balance sheet:
according to the actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.
With a single production of products, work in progress is reflected in the balance sheet at actually incurred costs.
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.
Capital and reserves
66. The organization's own capital includes authorized (reserve), additional and reserve capital, retained earnings and other reserves.
67. The balance sheet reflects the value 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 (reserve) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (reserve) capital are reflected in the balance sheet separately.
State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized fund formed in the prescribed manner.
68. The amount of revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding 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.
69. Created in accordance with legislation Russian Federation, the reserve fund to cover the losses of the organization, as well as to redeem the organization's bonds and buy back its own shares, is reflected in the balance sheet separately.
70. The organization creates reserves for doubtful debts in the event that receivables are recognized as doubtful with the allocation of the amounts of reserves to the financial results of the organization.
Doubtful is the receivables of the organization, which is not repaid or with a high degree of probability will not be repaid within the terms established by the contract, and is not provided with appropriate guarantees.
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 repaying the debt in full or in part.
If by the end of the reporting year following the year of the creation of the reserve for doubtful debts, this reserve is not used in any part, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.
Settlements with debtors and creditors
73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable 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 balance of foreign currency on the organization's foreign currency accounts, other funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank of the Russian Federation in force at the reporting date.
76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery, are included in the financial results of a commercial organization or an increase in income (reduction in expenses) of a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and payer according to the items of debtors or creditors.
77. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, 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 attributed, respectively, to the account of the reserve for doubtful debts or to financial the results of a commercial organization, if in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by clause 70 of this Regulation, or to increase expenses from a non-profit organization.
Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt should be reflected off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtor.
78. The amounts of accounts payable and depository debts for which the limitation period has expired are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization and are attributed to the financial results of a commercial organization or an increase in income of a non-profit organization.
Profit (loss) of the organization
79. Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting of all business operations of the organization and evaluation of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting.
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. Lost power.
82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is attributed to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization.
83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), i.e. the final financial result revealed for the reporting period, minus taxes due from profits established in accordance with the legislation of the Russian Federation and other similar obligatory payments, including sanctions for non-compliance with taxation rules.
IV. The procedure for submitting financial statements
84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, participants 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 accounting reports to the bodies authorized to manage state property.
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 in one copy free of charge.
85. Organizations are required to submit annual financial statements in the amount of the forms provided for in paragraph 30 of this Regulation.
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 attachments 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 provided for by the legislation of the Russian Federation - within 30 days after the end of the quarter.
Within the specified time limits, the specific date for the submission of financial statements is established by the founders (participants) of the organization or the general meeting.
87. Lost power.
88. The day the organization submits financial statements is determined by the date of its mailing or the date of actual transfer by ownership.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can familiarize themselves with the annual financial statements and receive copies of them with reimbursement for copying costs.
The organization should provide an opportunity for interested users to familiarize themselves with the financial statements.
Accounting statements containing indicators classified as state secrets according to legislation Russian Federation, is submitted taking into account the requirements of the said legislation.
90. In the cases provided for legislation Russian Federation, the organization publishes financial statements and an audit report.
Publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.
V. Basic rules of consolidated financial statements
91. If the organization has subsidiaries and affiliates, in addition to its own accounting report, a consolidated financial statement is also prepared, including the indicators of the reports of such companies located on the territory of the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.
92 - 94. Lost their power.
95. Lost power.
96. Consolidated financial statements are signed by the head and chief accountant of the organization.
97. The liability 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. The organization is obliged to store primary accounting documents, accounting registers and financial statements for timing established in accordance with the rules of organization of state archives, but not less than five years.
99. The working chart of accounting accounts, other accounting policy documents, 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 used for the preparation of financial statements for the last time.
100. Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecution, 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 the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.
101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
"On Accounting" develops and approves provisions (standards) on accounting, other regulatory legal acts and methodological guidelines on accounting that form the system of regulatory accounting regulation and are mandatory for organizations in the Russian Federation, including when carrying out activities for outside the Russian Federation.
Judicial practice and legislation - Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (as amended on March 29, 2017) On approval of the Regulation on accounting and financial reporting in the Russian Federation
1.1. In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, if the organization has<*>subsidiaries and dependent companies, this organization, in addition to its own accounting report, draws up consolidated financial statements, including the indicators of reports of such companies.
