Pbu 9 99 changes. We predict financial results

Approved by

By order of the Ministry of Finance of the Russian Federation

POSITION

ACCOUNTING ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

List of changing documents

(as amended by the Orders of the Ministry of Finance of Russia

from 30.12.1999 N 107n, from 30.03.2001 N 27n,

from 18.09.2006 N 116n, from 27.11.2006 N 156n,

from 25.10.2010 N 132n, from 08.11.2010 N 144n,

from 04/27/2012 N 55n, from 04/06/2015 N 57n)

I. General Provisions

1. This Regulation establishes the rules for the formation of information on income in accounting commercial organizations(except for credit and insurance organizations), which are legal entities by law Russian Federation.

In relation to this Regulation non-profit organizations(except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

2. The income of the organization is recognized as an increase economic benefits as a result of the receipt of assets ( Money, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal and individuals:

amounts of value added tax, excise taxes, sales tax, export duties and other similar mandatory payments;

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;

by way of prepayment for products, goods, works, services;

advances in payment for products, goods, works, services;

as a pledge, if the contract provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan provided to the borrower.

4. The income of the organization, depending on their nature, the conditions for receiving and the directions of the organization's activities, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered other income.

For purposes accounting the organization independently recognizes income as income from ordinary activities or other income based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for their receipt.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter referred to as the proceeds).

In organizations, the subject of activity of which is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, the proceeds are considered receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, proceeds are considered receipts, the receipt of which is associated with this activity (royalties (including royalties) for the use of intellectual property).

In organizations whose subject of activity is participation in authorized capital other organizations, revenue is considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are related to other income.

6. Revenue is accepted for accounting in the amount calculated in monetary terms, equal to the amount of cash and other property receipts and (or) the amount accounts receivable(taking into account the provisions of clause 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the revenue accepted for accounting is determined as the sum of receipts and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) accounts receivable is determined based on the price established by the contract between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is taken to determine the amount of receipts and (or) receivables, at which, in comparable circumstances, the organization usually determines the revenue in relation to similar products (goods, works, services) or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on terms commercial loan, provided in the form of a deferral and payment by installments, the proceeds are accepted for accounting in the full amount of the receivable.

6.3. The amount of receipts and (or) accounts receivable under contracts providing for the fulfillment of obligations (payment) by non-monetary funds is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) accounts receivable is determined by the value of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in the contractual liability, the original amount of receipts and / or receivables is adjusted based on the value of the asset to be received by the organization. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, an entity would normally determine the cost of similar assets.

6.5. The amount of receipts and (or) accounts receivable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. With the formation of reserves for doubtful debts in accordance with the accounting rules, the amount of proceeds does not change.

III. Other supply

7. Other income is:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of clause 5 of these Regulations);

receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);

receipts related to participation in the authorized capital of other organizations (including interest and other income on securities) (subject to the provisions of clause 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of property, plant and equipment and other assets other than cash (except foreign currency), products, goods;

interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds that are on the account of the organization with this bank;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a gift agreement;

receipts in compensation for losses caused to the organization;

profit of previous years revealed in the reporting year;

the amount of accounts payable and accounts payable for which the term has expired limitation period;

exchange differences;

the amount of revaluation of assets;

Other income.

9. Other income is also income arising as a consequence of extraordinary circumstances. economic activity(natural disaster, fire, accident, nationalization, etc.): cost material values remaining from the write-off of assets unsuitable for restoration and further use, etc.

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for providing the organization's funds for use, and income from participation in the authorized capital of other organizations (when is not the subject of the organization's activities) is determined in a manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violations of the terms of contracts, as well as compensation for losses caused to the organization are taken into account in the amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. Market value of the assets received free of charge is determined by the organization on the basis of the prices for this or a similar type of assets in force on the date of their acceptance for accounting. Data on prices in effect on the date of acceptance for accounting must be confirmed by documents or by means of an expert examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the income of the organization in the amount in which this debt was reflected in the accounting of the organization.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other income is subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Recognition of income

12. Revenue is recognized in accounting if the following conditions are met:

a) the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed accordingly;

b) the amount of revenue can be determined;

c) there is confidence that as a result of a particular operation, there will be an increase in the economic benefits of the organization. The assurance that as a result of a particular transaction there will be an increase in the economic benefits of the organization exists when the organization has received an asset in payment or there is no uncertainty about the receipt of the asset;

d) the right of ownership (possession, use and disposal) to the product (goods) has passed from the organization to the buyer or the work is accepted by the customer (the service is provided);

e) the costs that are or will be incurred in connection with this operation can be determined.

If in respect of monetary funds and other assets received by the organization in payment, at least one of the above conditions has not been fulfilled, then in the accounting of the organization it is recognized accounts payable, not revenue.

To be recognized in accounting, proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations must be simultaneously observed conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

Organizations that are entitled to use simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as cash flows from buyers (customers), subject to the conditions specified in subparagraphs "a", "b", "c" and "d" of this paragraph.

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as soon as the work, service, product is ready or upon completion of the work, the provision of the service, the manufacture of products in general.

Revenue from the performance of a specific work, the provision of a specific service, the sale of a specific product is recognized in accounting as soon as it is ready, if it is possible to determine the readiness of the work, service, product.

With respect to different in nature and conditions of performance of work, provision of services, manufacture of products, an organization may simultaneously apply different methods of revenue recognition provided for in this paragraph in one reporting period.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization ...

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activities) are recognized in accounting based on the assumption of a temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property objects (when this is not the subject of the organization's activities) are recognized in the accounting records in a manner similar to that provided for in clause 12 of these Regulations.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of the organization's cash for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in a manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is charged for each expired reporting period in accordance with the terms of the contract;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court made a decision to recover them or they were recognized as a debtor;

the amount of accounts payable and accounts payable for which the limitation period has expired - in the reporting period in which the limitation period has expired;

the amount of revaluation of assets - in the reporting period, to which the date relates, as of which the revaluation was made;

other receipts - as they are formed (identified).

V. Disclosure of information in accounting statements

17. As part of information about accounting policies organization in the accounting statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the revenue of the organization;

b) on the method of determining the readiness of works, services, products, proceeds from performance, rendering, sales of which are recognized as they are ready.

18. In the statement of financial results, the income of the organization for the reporting period is reflected with a subdivision for revenue and other income.

18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (provision of services), etc.), amounting to five or more percent of total amount income of the organization for the reporting period are shown for each type separately.

18.2. Other income may be shown in the income statement less expenses attributable to these income when:

a) the relevant accounting rules provide or do not prohibit such recognition of income;

b) income and related expenses arising from the same or a similar in nature fact of economic activity (for example, the provision for temporary use (temporary possession and use) of their assets) are not material for the characteristics financial situation organizations.

19. With respect to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-monetary funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of proceeds received under the specified agreements with related organizations;

c) a method for determining the value of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should ensure the possibility of disclosing information about the income of the organization in the context of the current, investment and financial activities.

General Provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations), which are legal entities under the legislation of the Russian Federation.
In relation to this Regulation, non-profit organizations (except budgetary institutions) recognize income from entrepreneurial and other activities.

2. The income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of these Regulations, receipts from other legal entities and individuals are not recognized as income of the organization:

• amounts of value added tax, excise taxes, sales tax, export duties and other similar mandatory payments;
• under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;
• by way of prepayment for products, goods, works, services;
• advances in payment for products, goods, works, services;
• deposit;
• as a pledge, if the contract provides for the transfer of the pledged property to the pledgee;
• in repayment of a loan, a loan provided to the borrower.

4. The income of the organization, depending on their nature, the conditions for receiving and the directions of the organization's activities, are divided into:

• a) income from ordinary activities;
• b) operating income;
• c) non-operating income.

For the purposes of this Regulation, income other than income from ordinary activities is considered other income. Other income also includes extraordinary income.
For accounting purposes, an organization independently recognizes income as income from ordinary activities or other income based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for their receipt.

Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts related to the performance of work, the provision of services (hereinafter referred to as the proceeds).
In organizations, the subject of activity of which is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, the proceeds are considered receipts, the receipt of which is associated with this activity (rent).
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, proceeds are considered receipts, the receipt of which is associated with this activity (royalties (including royalties) for the use of intellectual property). In organizations, the subject of activity of which is participation in the authorized capital of other organizations, proceeds are considered receipts, the receipt of which is associated with this activity.
Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are referred to as operating income.

6. Proceeds are accepted for accounting in the amount calculated in monetary terms, equal to the amount of cash and other property receipts and (or) the amount of receivables (subject to the provisions of clause 3 of these Regulations). If the amount of receipt covers only part of the proceeds, then the revenue accepted for accounting is determined as the sum of receipts and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) accounts receivable is determined based on the price established by the contract between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is taken to determine the amount of receipts and (or) receivables, at which, in comparable circumstances, the organization usually determines the revenue in relation to similar products (goods, works, services) or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, providing services on the terms of a commercial loan provided in the form of a deferred payment and payment by installments, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) accounts receivable under contracts providing for the fulfillment of obligations (payment) by non-monetary funds is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) accounts receivable is determined by the value of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in the contractual liability, the original amount of receipts and / or receivables is adjusted based on the value of the asset to be received by the organization. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, an entity would normally determine the cost of similar assets.

6.5. The amount of receipts and (or) accounts receivable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

6.6. The amount of receipt is also determined taking into account (increases or decreases) the amount difference arising in cases when payment is made in rubles in an amount equivalent to an amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble estimate of the asset actually received as proceeds, expressed in foreign currency (conventional monetary units), calculated at the official or other agreed exchange rate as of the date of acceptance for accounting, and the ruble estimate of this asset, calculated according to the official or other the agreed exchange rate as of the date the revenue is recognized in accounting.

6.7. With the formation of reserves for doubtful debts in accordance with the accounting rules, the amount of proceeds does not change.

Other supply

7. Operating income is:

• receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
• receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
• receipts related to participation in the authorized capital of other organizations (including interest and other income on securities);
• profit received by the organization as a result of joint activities (under a simple partnership agreement);
• receipts from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
• interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds that are on the account of the organization with this bank.

8. Non-operating income is:

• fines, penalties, forfeits for violation of the terms of contracts;
• assets received free of charge, including under a gift agreement;
• receipts in compensation for losses caused to the organization;
• profit of previous years revealed in the reporting year;
• the amounts of accounts payable and accounts payable for which the limitation period has expired;
• exchange differences;
• the amount of revaluation of assets (excluding non-current assets);
• other non-operating income.

9. Extraordinary income is considered to be income arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): insurance compensation, the cost of tangible assets remaining from the write-off of assets that are unusable for restoration and further use, etc.

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for providing the organization's funds for use, and income from participation in the authorized capital of other organizations (when is not the subject of the organization's activities) is determined in a manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violations of the terms of contracts, as well as compensation for losses caused to the organization are taken into account in the amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices for this or a similar type of assets in force at the date of their acceptance for accounting. Data on prices in effect on the date of acceptance for accounting must be confirmed by documents or by means of an expert examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the income of the organization in the amount in which this debt was reflected in the accounting of the organization.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other income is subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

Recognition of income

12. Revenue is recognized in accounting if the following conditions are met:

• a) the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed accordingly;
• b) the amount of revenue can be determined;
• c) there is confidence that as a result of a particular operation, there will be an increase in the economic benefits of the organization. The assurance that as a result of a particular transaction there will be an increase in the economic benefits of the organization exists when the organization received an asset in payment, or there is no uncertainty about the receipt of the asset;
• d) the right of ownership (possession, use and disposal) to the product (goods) has passed from the organization to the buyer or the work is accepted by the customer (the service is provided);
• e) the costs that are or will be incurred in connection with this operation can be determined.

If at least one of the above conditions has not been fulfilled in relation to cash and other assets received by the organization in payment, then the accounts payable, and not the proceeds, are recognized in the accounting of the organization.
In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, must be simultaneously observed conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as soon as the work, service, product is ready or upon completion of the work, the provision of the service, the manufacture of products in general.
Revenue from the performance of a specific work, the provision of a specific service, the sale of a specific product is recognized in accounting as soon as it is ready, if it is possible to determine the readiness of the work, service, product.
With respect to different in nature and conditions of performance of work, provision of services, manufacture of products, an organization may simultaneously apply different methods of revenue recognition provided for in this paragraph in one reporting period.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization ...

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activities) are recognized in accounting based on the assumption of temporal certainty of the facts of economic activity and the terms of the relevant agreement.
Rent, license payments for the use of intellectual property objects (when this is not the subject of the organization's activities) are recognized in the accounting records in a manner similar to that provided for in clause 12 of these Regulations.

16. Other receipts are recognized in accounting in the following order:

• proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of the organization's cash for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in a manner similar to that provided for in clause 12 of these Regulations. At the same time, for accounting purposes, interest is charged for each elapsed reporting period in accordance with the terms of the agreement;
• fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court made a decision on their recovery, or they are recognized as a debtor;
• the amount of accounts payable and accounts payable for which the limitation period has expired - in the reporting period in which the limitation period has expired;
• the amount of revaluation of assets - in the reporting period, to which the date relates, as of which the revaluation was made;
• other receipts - as they are formed (identified).

Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is to be disclosed:

• a) on the procedure for recognizing the revenue of the organization;
• b) on the method of determining the readiness of works, services, products, proceeds from performance, rendering, sales of which are recognized as they are ready.

18. In the profit and loss statement, the income of the organization for the reporting period is reflected with a subdivision into revenue, operating income and non-operating income, and, if it occurs, extraordinary income.

18.1. Revenue, operating and non-operating income (revenue from the sale of products (goods), revenue from the performance of work (provision of services), etc.), amounting to five or more percent of the total income of the organization for the reporting period, are shown for each type separately ...

18.2. Operating and non-operating income can be shown in the income statement less expenses attributable to these income when:

• a) the relevant accounting rules provide or do not prohibit such recognition of income;
• b) income and related expenses arising from the same or similar in nature fact of economic activity (for example, the provision for temporary use (temporary possession and use) of its assets) are not material for the characteristics of the financial position of the organization.

19. With regard to the proceeds received as a result of the fulfillment of contracts providing for the fulfillment of obligations (payment) not in cash, at least the following information shall be disclosed:

• a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;
• b) the share of proceeds received under the specified agreements with related organizations;
• c) a method for determining the value of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should ensure the possibility of disclosing information about the income of the organization in the context of current, investment and financial activities.

The income of the organization on the basis of clause 3 of PBU 9/99 does not include the following receipts from other legal entities and individuals:

· Amounts of value added tax (hereinafter VAT), excise taxes, export duties and other similar mandatory payments. The amounts of VAT, in particular, cannot be recognized as the income of the organization, since the amounts of the received tax, after deducting the amounts of VAT paid to suppliers when purchasing products, goods, works and services, are subject to payment to the budget.

· Under commission agreements, agency and other similar agreements in favor of the principal, principal and the like. For example, article 990 Civil Code Of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), it is determined that under the commission agreement, one party (commission agent) undertakes, on behalf of the other party (principal), to complete one or several transactions on its own behalf, but at the expense of the principal, for a fee. The committent is obliged to pay remuneration to the commission agent and the commission agent has the right, in accordance with article 410 of the Civil Code of the Russian Federation, to withhold the remuneration due to him from all the amounts received from the committent. Thus, only the amount of his remuneration under the agreement will be recognized as income of the commission agent.

· In the order of advance payment for products, goods, works, services, as well as the amount of advances in payment for products, goods, works, services. Amounts received by way of advance payment and the amount of advances are not included in income until the moment of shipment of products, goods, performance of work and provision of services. These amounts are reflected on a separate subaccount to the account intended for accounting for settlements with buyers and customers.

· A deposit. According to article 329 of the Civil Code of the Russian Federation, a deposit is one of the types of fulfillment of obligations. A deposit in accordance with Article 380 of the Civil Code of the Russian Federation is recognized sum of money, issued by one of the contracting parties on account of payments due from it under the contract to the other party, as evidence of the security of the contract and in security of its execution. The deposit agreement is concluded in writing. In case of doubt as to whether the received amount constitutes a deposit, it shall be deemed to have been paid as an advance.

· As a pledge, if the contract provides for the transfer of the pledged property to the pledgee. The pledge arises by virtue of the contract, as well as on the basis of the law upon the occurrence of the circumstances specified in it, if the law provides for which property and for which obligation is recognized as being pledged. The pledge agreement is governed by paragraph 3 of Chapter 23 of the Civil Code of the Russian Federation.

· In repayment of a loan, a loan provided to the borrower. According to article 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (the lender) transfers to the ownership of the other party (the borrower) money or other things defined by generic characteristics. The obligation of the borrower is to return to the lender the same amount of money (loan amount) or an equal amount of other things of the same kind and quality received by him. Since the borrower is obliged to repay the loan amount received under the agreement, this amount is not recognized as income of the lender.

Depending on the nature, conditions of receipt and areas of activity of the organization, in accordance with paragraph 4 of PBU 9/99, all income of the organization is divided into income from ordinary activities, operating income and non-operating income.

Income not related to income from ordinary activities is other income, that is, operating and non-operating income will be treated as other income. Other income also includes extraordinary income.

PBU 9/99 gives an organization the right to independently attribute certain types of income to income from ordinary activities or to other income, depending on the nature of the organization's activities, the type of income and the conditions for their receipt.

In the financial statements of the organization, in particular in the income statement, the income of the organization received during the reporting period, according to paragraph 18 of PBU 9/99, should be reflected with a subdivision into sales proceeds, operating and non-operating income. In case of occurrence extraordinary income they are also shown separately.

The concept of "sales proceeds" corresponds to the concept of income from ordinary activities(paragraph 5 of PBU 9/99).

In the form No. 2 "Profit and loss statement", approved by the Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n "On the forms of financial statements of organizations", the indicator "Income and expenses from ordinary activities. Revenue (net) from the sale of goods, products, works, services (net of value added tax, excise taxes and similar mandatory payments) ”.

Thus, the use of the concept "Sales revenue" in accounting does not meet the requirements normative documents... In practice, the specialists of the Ministry of Finance of the Russian Federation do not use this concept for accounting purposes. It is used only by independent consultants.

The construction of accounting should ensure the possibility of disclosing information about the income of the organization in the context of current, investment and financial activities. It is in this form that information on income is disclosed in the statement of cash flows (Form No. 4).

Below we will consider in more detail each type of income, the procedure for recognition and reflection on the accounts of the organization's accounting and reporting.

Income from ordinary activities in accordance with paragraph 5 of PBU 9/99 is revenue from the sale of products and goods, receipts related to the performance of work, the provision of services. Depending on the type of activity of the organization, revenue from ordinary activities is considered:

· The amount of the received rent, if the subject of the organization's activity is the provision for a fee for temporary use (temporary possession and use) of its assets under a lease agreement;

· The amount of received license payments (including royalties) for the use of intellectual property, if the subject of the organization's activities is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

· The amount of receipts, if the subject of the organization's activity is participation in the authorized capital of other organizations.

Note! If the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations is not the subject of the organization's activities, then the income received from the implementation of these types of activities will be attributed to operating income.

The types of activities that an organization can carry out are indicated in its charter. Let us turn to paragraph 2 of Article 52 of the Civil Code of the Russian Federation. It says the following:

“2. IN constituent documents a legal entity must determine the name of the legal entity, its location, the procedure for managing the activities of the legal entity, and also contain other information provided for by law for legal entities of the corresponding type. In the constituent documents of non-profit organizations and unitary enterprises, and in provided by law cases and other commercial organizations must be determined by the subject and objectives of the legal entity. The subject and specific goals of a commercial organization may be stipulated by the constituent documents in cases where it is not obligatory by law. "

The fact is that according to the constituent documents it is not always possible to determine which types of activities are the main ones for the organization, therefore it is advisable to indicate this in the order on accounting policy for accounting purposes.

In some cases, the organization carries out activities that are not prescribed in the constituent documents. In this regard, the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2001 No. 04-05-11 / 71 says that if the constituent documents do not reflect the subjects of activity, the income from which is received by the organization, one of the following should be applied important rules accounting - the rule of materiality. Thus, if the amount of income received from activities that are not specified in the statutory documents is five or more percent, then these incomes should form income from ordinary activities.

When deciding on the procedure for recognizing income in the accounting statements in terms of ordinary activities and operating activities, one should take into account not only the nature business transactions, in connection with the implementation of which income is recognized, but also their size (materiality requirement). So, in the letter of the Ministry of Finance of the Russian Federation dated August 3, 2000 No. 04-05-11 / 69, it is indicated that if incomes classified in accordance with RAS 9/99, as operating ones, amount to five or more percent of the total amount at the end of the reporting year income of the organization or meet other criteria of materiality, they must be reflected in the Profit and Loss Statement (form No. 2) as income from ordinary activities that make up the subject of the organization.

The accounting policy of the organization must reflect at least the following information (paragraph 17 of PBU 9/99):

ü on the procedure for recognizing the proceeds of the organization;

ü on the method of determining the readiness of works, services, products, proceeds from performance, rendering, sales of which are recognized as they are ready.

It should be noted that paragraph 12 of PBU 9/99 establishes that in the implementation of certain types of activities, revenue is recognized when not all five of the listed conditions are simultaneously fulfilled, but only three of them listed above in paragraphs 1 - 3. Such activities are:

ü provision for a fee for temporary use (temporary possession and use) of the organization's assets;

ü granting for a fee for temporary use (temporary possession and use) of the rights arising from patents for inventions, industrial designs and other types of intellectual property;

ü participation in the authorized capital of other organizations.

If the performance of work, the provision of services, and also the manufacture of products requires a long production cycle, revenue in accounting can be recognized as the work, service, product is ready or upon completion of the work, service, or product manufacturing. That is, the recognition of revenue in accounting will depend on the terms of the agreement. If the contract between the contractor and the customer provides for the possibility of phased delivery of completed stages of work and services, then revenue will be recognized as the stages of work and services are completed. If the contract does not provide for the phased delivery of works and services, then the proceeds are recognized in the accounting only after the completion of the work, the provision of services.

Also, clause 13 of PBU 9/99 establishes that revenue from the performance of a specific work, the provision of a specific service, the sale of a specific product is recognized as soon as it is ready, if it is possible to determine the readiness of the work, service, product.

The provision of clause 13 of PBU 9/99 concerning the procedure for recognizing revenue in relation to different in nature and conditions of work, provision of services and production of products is also important. In this case, an entity may apply different methods of revenue recognition concurrently during the same reporting period.

The method of determining the readiness of works, services, products, proceeds from performance, rendering, the sale of which is recognized as soon as they are ready, should be reflected in the accounting policy.

Please note that for goods, the recognition of revenue is directly related to the transfer of ownership (ownership, use and disposal).

And for work and services, it is enough that the work is accepted by the customer or the service is rendered.

Now let's turn to the Civil Code.

According to article 223 of the Civil Code of the Russian Federation, the right of ownership of the acquirer of the thing under the contract arises from the moment of its transfer, unless otherwise provided by law or contract.

For example, the property is leased and subsequently, in accordance with the conditions established in the contract, is redeemed by the lessee. In this case, the transfer of ownership occurs at the time the conditions in the lease agreement are met.

Or more examples. The contract may provide for the transfer of ownership at the time of payment. Or in the contract with foreign partners there may be a link "International rules for the interpretation of trade terms" INCOTERMS ". In accordance with this document, the terms of delivery of goods are established, provided for by the International Rules for the Interpretation of Trade Terms "INCOTERMS" (EXW, FCA, FAS, FOB, CFR, CIF, and so on), and, accordingly, the moment of transfer of ownership of the supplied goods from the seller to a foreign to the buyer.

Special conditions for the transfer of ownership are established for property that is subject to state registration... In this case, the acquirer's right of ownership arises from the moment of such registration, unless otherwise provided by law.

If the contract does not provide for special conditions, then the transfer of ownership is recognized at the time of transfer of property.

The transfer is recognized (paragraph 1 of Article 224 of the Tax Code of the Russian Federation):

1) delivery of the thing to the acquirer;

The thing is considered handed over to the acquirer from the moment of its actual receipt into the possession of the acquirer or the person indicated by him.

2) delivery to the carrier for shipment to the acquirer;

3) handing over to the communications organization for the transfer to the acquirer of things alienated without the obligation of delivery.

If by the time of the conclusion of the agreement on the alienation of the thing it is already in the possession of the acquirer, the thing shall be recognized as transferred to him from that moment.

The transfer of a thing is equivalent to the transfer of a bill of lading or other document of title to it.

To reflect the proceeds from the sale in accounting, you must have documents confirming the transfer of ownership of these products to the buyer. These documents can be various primary accounting documents: waybills, waybills, waybills, act of completion (services rendered), and so on.

Primary accounting documents are accepted for accounting:

· If they are drawn up according to the form contained in the albums of unified (standard) forms of primary accounting documentation.

If the organization has approved the form primary document not provided for in albums of uniform forms.

The form of the act of work performed (services rendered) is not legally approved. Therefore, when developing forms of documents, the following are provided. required details(Clause 2 of Article 9 of Law 129-FZ):

· Name of the document (form);

· Form code;

· Date of preparation;

· The name of the organization that compiled this document;

· Measuring instruments of a business transaction in physical and monetary terms;

List officials responsible for the performance of the business transaction and the correctness of its registration;

· Personal signatures of these persons and their decryption.

The list of developed forms and samples of these documents are approved by a separate organizational and administrative document.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant (paragraph 3 of Article 9 of Law 129-FZ).

The procedure for determining revenue is established by clause 6 of PBU 9/99. This paragraph says that the proceeds are accepted for accounting in the amount calculated in monetary terms, equal to the amount of receipts of funds and other property and (or) the amount of receivables. Despite the fact that revenue in accounting is reflected taking into account the amounts of value added tax, excise taxes, export duties, amounts transferred are not the revenue of the organization on the basis of paragraph 3 of PBU 9/99.

In the economic activities of organizations, it is not uncommon for the buyer of products, goods, works and services to pay off his debt to the supplier not in full. In cases where the amount of receipts and (or) receivables covers the revenue only partially, the revenue in the supplier's accounting is determined as the sum of receipts and receivables not covered by the receipt.

Example 1.

Organization "Alpha" shipped goods to the organization "Gamma" in the amount of 200 thousand rubles, for which an advance payment in the amount of 50 thousand rubles was received. In this case, revenue will be determined on the day of shipment of the goods in the amount of 200 thousand rubles. In the accounting of the organization "Alpha" will be registered for the organization "Gamma" in the amount of 150 thousand rubles until its repayment in whole or in part.

End of the example.

Consider how revenue from ordinary activities is reflected in the accounting accounts when using the accrual method.

To summarize information on income and expenses related to the ordinary activities of the organization, the Chart of Accounts for the financial and economic activities of the organization and instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000, account 90 "Sales" is intended. This account reflects, in particular, the revenue and cost of providing for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities).

When recognized in accounting, the amount of revenue is reflected in the credit of account 90 "Sales" and the debit of the account.

To do this, accounting uses the following record:

In accordance with the norms of Chapter 21 "Value Added Tax" transactions for the sale of goods (works, services) on the territory of the Russian Federation are objects of taxation, therefore, if an organization is a payer of this tax, then it must calculate VAT on the sales amount (Article 146 of the Tax Code RF).

Article 167 of the Tax Code of the Russian Federation, determining for VAT purposes the moment of determination tax base, from January 1, 2006 significantly changed Federal law No. 119-FZ. Law 119-FZ from January 1, 2006 canceled the moment previously used for the purpose of calculating the tax base as the funds were received (as paid).

The moment the tax base is determined is the earliest of the following dates:

1) the day of shipment (transfer) of goods (works, services), property rights;

2) the day of payment, partial payment for the upcoming supply of goods (performance of work, provision of services), transfer of property rights.

And if the organization determines the moment of determining the tax base on the day of payment, partial payment for the upcoming deliveries of goods (performance of work, provision of services) or the day of transfer of property rights, then on the day of shipment of goods (performance of work, provision of services) or on the day of transfer of property rights against payment received earlier, partial payment also arises the moment the tax base is determined (paragraph 14 of article 167 of the Tax Code of the Russian Federation).

Therefore, the definition of the tax base for value added tax may not be consistent with the moment the sales proceeds are recognized.

Here are some examples.

Example 2.

The contract provides for the transfer of ownership at the time of transfer of goods. Sales revenue is recognized in accounting at the time of shipment. On the same day, the moment of determining the tax base for VAT is recognized.

The amounts of VAT due to be received from the buyer (customer) are accounted for on subaccount 90-3 "Value added tax".

To reflect VAT on the day of shipment in accounting, the following entry is used:

End of the example.

Example 3.

The contract provides for the transfer of ownership at the time of transfer of goods. The goods are shipped on a prepayment basis. Sales revenue is recognized in accounting at the time of shipment. The moment of determining the tax base for VAT is determined at the time of partial payment on account of the forthcoming deliveries of goods.

In this case, the moment of determining the tax base for VAT has come, but the revenue is not recognized in accounting (article 3 of PBU 9/99).

At the time of shipment, revenue is recognized and once again there is the moment of determining the tax base (paragraph 14 of Article 167 of the Tax Code of the Russian Federation). VAT is recorded on the day of shipment. And VAT on the amount of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) is subject to deduction (paragraph 8 of Article 171 of the Tax Code of the Russian Federation).

End of the example.

Example 4.

The agreement provides for the transfer of ownership at the time of payment for the goods. The goods are shipped to the buyer. The accounting records do not recognize sales proceeds at the time of shipment (title has not been transferred to the buyer). The moment of determining the tax base for VAT is determined on the day of shipment (transfer) of goods.

When the cash is received, revenue from the sale of goods is recognized. The tax base for VAT is not recalculated.

If the contract provides for a special transfer of ownership, then the proceeds from the sale in the accounting of the organization are reflected at the time of its recognition (at the time of receipt of funds). Shipped products (goods) are reflected on account 45 "Goods shipped", designed to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting (for example, when exporting products). Currently, accounting methodologies are not reflected on which accounting accounts to reflect the accrual of VAT if the moment of shipment (the moment of calculating the tax base for VAT) and the moment of recognizing the proceeds in accounting do not coincide in time. We propose to reflect the accrual of VAT on the account "Other debtors and creditors" subaccount "VAT". According to some experts, the amount of VAT at the time of VAT accrual in accordance with Chapter 21 of the Tax Code of the Russian Federation can be reflected on a separate subaccount of account 45 “Goods shipped”. In any case, the decision of the organization must be reflected in the accounting policy.

The accounting records are reflected:

The cost of goods shipped and products sold included and business expenses... In accordance with the Instructions for the Application of the Chart of Accounts, the debit of account 44 "Sales Expenses" accumulates the amount of expenses incurred by the organization related to the sale of products, goods, works and services. These amounts are written off in whole or in part to the debit of account 90 "Sales". In case of partial write-off, the following are subject to distribution:

In organizations carrying out industrial and other production activities, - costs of packing and transportation (between separate types products shipped on a monthly basis based on their weight, volume, production cost or other relevant indicators);

In organizations engaged in trade and other intermediary activities - transportation costs (between the sold goods and the remainder of the goods at the end of each month);

In organizations that procure and process agricultural products - in the debit of accounts 15 “Procurement and acquisition of material assets” (expenses for procurement of agricultural raw materials) and (or) 11 “Animals for growing and fattening” (expenses for procurement of livestock and poultry).

All other expenses related to the sale of products, goods, works, services are charged monthly to the cost of goods sold (goods, works, services).

Selling expenses are written off by recording:

Then, monthly comparing the aggregate debit and credit turnover on account 90 "Sales", the financial result (profit or loss) from sales for the reporting month is determined.

End of the example.

Example 5.

During the reporting period, the organization LLC “Russian Textile” shipped manufactured fabrics in the amount of 1,180,000, including VAT of 180,000 rubles. The cost of the sold fabrics was 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

In the accounting records of Russian Textile LLC, these business transactions are reflected as follows:

End of the example.

We have already noted that, in accordance with clause 5 of PBU 9/99, in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, the proceeds are considered receipts, the receipt of which is associated with this activity.

Rent can be paid by the tenant single payment for the entire period of the lease. In this case, the rent received for the entire period of the contract is considered as advance payment and is recorded on account 62 "Settlements with buyers and customers" on the subaccount "Settlements on advances received".

By general rule revenue from sales in the accounting of the organization is reflected on an accrual basis. The only exceptions are transactions under contracts with a special transfer of ownership.

Small businesses have the right to choose how they will reflect the proceeds from sales in accounting:

· As a general rule - on an accrual basis (assumption of time certainty);

· By cash method.

The possibility of using the cash method of revenue recognition in accounting by these entities is provided for in clause 20 of the Standard Recommendations for the Organization of Accounting for Small Businesses, approved by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n (hereinafter referred to as Standard Recommendations).

Choosing the cash method, a small business entity must remember the main accounting rule established by clause 18 of PBU 10/99 "Organization's expenses", approved by Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n:

“If the organization has adopted, in permitted cases, the procedure for recognizing proceeds from the sale of products and goods not as the rights of ownership, use and disposal of the delivered products, released goods, work performed, service rendered are passed, and after receipt of funds and another form of payment, then expenses are recognized after the debt has been repaid ”.

In other words, if income is recorded based on payment, then expenses are also recognized after payment is made.

Note!

The chosen method of revenue recognition in accounting must be consolidated in the accounting policy (letter of the Ministry of Finance of the Russian Federation of February 12, 2002 No. 16-00-14 / 50).

It should be noted that the cash method of accounting for income and expenses is better for small businesses with a small number of business transactions, since it reduces the accuracy of accounting. The fact is that when using this method, all costs are reflected only after they have been paid. Therefore, if the actually incurred expenses are not paid, with a large number of business transactions, it is difficult to track which of the actually incurred expenses are not reflected in the accounting records.

With the cash accounting method, the costs associated with the production and sale of products, works, services are reflected on account 20 "Main production" only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs (paragraph 20 of the Standard Recommendations ). In this case, the proceeds from sales are reflected in the accounting for the credit of subaccount 90-1 only at the time of its actual receipt.

Subclauses 6.1 - 6.7. PBU 9/99 established some features of determining revenue. Let's consider these features.

As a rule, the sale of products, goods, works, services, as well as the provision of assets and property rights of the organization for use, is carried out on the basis of an agreement concluded between the organization and the buyer, customer, user. One of essential conditions the contract is the establishment of a price in it. Here is the text of article 424 of the Civil Code of the Russian Federation:

1. The performance of the contract is paid at the price established by the agreement of the parties.

In cases stipulated by law, prices (tariffs, rates, rates, etc.) are applied, established or regulated by authorized state bodies.

2. Changing the price after the conclusion of the contract is allowed in the cases and on the conditions provided for by the contract, the law or in established by law okay.

3. In cases where the price is not provided for in a compensated contract and cannot be determined based on the terms of the contract, the performance of the contract must be paid at a price that, under comparable circumstances, is usually charged for similar goods, works or services. "

The provisions of this article of the Civil Code of the Russian Federation are based on the rules of clause 6.1. PBU 9/99, it says that the amount of receipts and (or) accounts receivable is determined based on the price set by the contract. If the price is not stipulated by the agreement and cannot be established on the basis of the terms of the agreement, then the proceeds are determined as follows. To determine the amount of receipts and (or) accounts receivable, the organization accepts the price at which, in comparable circumstances, the revenue is determined in relation to similar products, goods, works, services or the provision of its assets for use.

In accordance with clause 10 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 27, 1998 No. 34n, and clause 6 of the Regulation on accounting "Accounting policy of the enterprise" (PBU 1/98), approved by order of the Ministry of Finance of the Russian Federation of December 09, 1998 No. 60n, the sale (sale) of goods should be reflected in accounting based on the observance of the principle of temporal certainty of the facts of economic activity. According to the named principle, the facts of the organization's economic activity relate to the reporting period (and, therefore, are reflected in the accounting) in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts. Consequently, the fact of the sale of goods should be reflected in the accounting of the seller organization at the time of the transfer of ownership of them to the buyer, that is (unless otherwise provided by the contract) at the time of transfer of the goods to the acquirer (Article 223 of the Civil Code of the Russian Federation).

If the contract stipulates the moment of transfer of the right of possession, use and disposal of the shipped products (goods) and the risk of its accidental death from the organization to the buyer (customer) after the moment of receipt of funds in payment for the shipped products (goods) to the settlement, currency and other accounts of the organization in banks either directly at the cash desk of the organization, as well as offsetting mutual claims for settlements, then the proceeds from the sale of such products (goods) are included in the Profit and Loss Statement as of the date of receipt of funds (offset). A similar procedure applies to the work performed, services rendered.

The peculiarity of determining revenue is also established for cases when an organization, when selling products, goods, performing work and providing services, provides its counterparties with a deferral or payment by installments, or the so-called commercial loan. Proceeds from the provision of a commercial loan are accepted for accounting in the full amount of receivables. In this case, the period of the provided deferral or installment plan is not taken into account.

Example 6.

Organization "Alpha" shipped goods to the organization "Gamma" in the amount of 200 thousand rubles, with the provision of a deferred payment for a period of 2 months. For granting a deferral, Gamma must pay Alfa 8 percent of the payment amount, which is 16,000 rubles. Alpha's revenue will amount to 216,000 rubles.

In the Letter of the Ministry of Finance of the Russian Federation dated December 13, 2001 No. 04-02-05 / 1/211, it is noted that the Civil Code of the Russian Federation provides for only one option for a non-monetary form of settlement - an exchange agreement and does not reflect such a settlement option (especially widespread at the present time) as commodity exchange or otherwise barter transactions.

Taking into account these circumstances, as well as taking into account Article 424 of the Civil Code of the Russian Federation, the text of which was given above, PBU 9/99 provides for the procedure for determining revenue for various options for non-monetary settlement, including an exchange agreement. Thus, revenue from the sale of goods, including property recognized under article 38 Tax Code Of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) goods, under an exchange agreement should be taken into account in accordance with the procedure provided for in clause 6.3 of PBU 9/99:

"6.3. The amount of receipts and (or) accounts receivable under contracts providing for the fulfillment of obligations (payment) by non-monetary funds is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) accounts receivable is determined by the value of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the revenue in relation to similar products (goods). "

In other words, the proceeds from the sale of goods under an exchange agreement are reflected in the accounting based on the value of the goods received in return. In this case, the value of the goods received is determined at the prices at which the organization usually purchases the same goods.

To make the mechanism for determining the proceeds when making an exchange agreement more understandable, we will consider this provision with a specific example.

Example 7.

Under a barter agreement, the Siberia Production Association transferred 15 washing machines to Tochnye Priborov, and in return received 6 air conditioners. Under the terms of the agreement, the exchanged goods are recognized as equivalent.

Suppose that PA Sibir usually purchases air conditioners at a price of 18,000 rubles, including 18% VAT - 2,746 rubles. Therefore, the proceeds from the sale of washing machines will amount to 108,000 rubles (18,000 rubles x 6 air conditioners).

Let us assume that CJSC Tochnye Devices usually purchases washing machines at a price of 8,400 rubles, including 18% VAT - 1,281 rubles.

Thus, CJSC “Tochnye Priborov” will earn 126,000 rubles from the sale of air conditioners (8,400 rubles x 15 washing machines).

End of the example.

In this case, we used an example in which an organization knows in advance at what price it usually purchases property. The proposed situation is quite common in organizations whose main activity is trade.

Clause 6.4 of PBU 9/99 establishes that in the event of a change in the obligation under the contract, the initial price of receipts and (or) receivables must be adjusted by the organization based on the value of the asset to be received, which in this case is set based on the price at which in comparable circumstances the organization usually determines the value of similar assets.

According to article 421 of the Civil Code of the Russian Federation, the terms of the contract are determined at the discretion of the parties. Exceptions are cases when the content of any condition is prescribed by law or otherwise. legal acts... Since the setting of the price is one of the essential conditions of the contract, it follows from this article that the parties can set any price, unless otherwise provided by law.

The execution of the contract is paid at the price established by the agreement of the parties. In cases provided by law, prices (tariffs, rates, rates, etc.) are applied, established or regulated by the state.

After the conclusion of the contract, the price can be changed, but this is allowed only in the cases and on the conditions provided for by the contract, by law or in the manner prescribed by law. This provision is established by Article 424 of the Civil Code of the Russian Federation. Thus, if the contract does not provide for the possibility of changing the price, it must be applied by the parties during the entire term of the contract.

At the same time, it is permissible to change the contract. This is provided for by Article 450 of the Civil Code of the Russian Federation, which states that by agreement of the parties, it is possible to amend the contract, unless otherwise provided by the Civil Code of the Russian Federation, other laws or the contract.

Often, trade organizations sell goods at a discount, which is a decrease in the previously declared price of the goods. The use of discounts is one of the components of the marketing policy of a trade organization and allows you to interest and attract buyers the most. favorable conditions, which as a result leads to an increase in the number of buyers and, as a consequence, to an increase in sales. A well-designed system of discounts allows you to attract not only new customers, but also to keep old ones, transferring them to the category of “regular customers”.

When the buyer returns the goods, the organization, in order to form in the account the real value of the proceeds received in the reporting period from the sale of the goods, and the value of the cost of the goods sold, must reflect in the accounting their correction by making corrective entries to the corresponding accounts. Namely, when the return of the goods is made within one tax period, then the seller adjusts account 90 "Sales". If the return of the goods is carried out in the next calendar year (the year following the year in which the goods were received), then in accordance with clause 12 of PBU 10/99, the cost of the returned goods must be taken into account as part of non-operating expenses as a loss on operations of previous years, identified in the reporting year on account 91 "Other income and expenses".

Example 6.

End of the example.

Often, trade organizations are faced with the following problem: under a purchase and sale agreement, a product was purchased (but not yet paid for), there are no claims to the supplier of the product, which is documented. There are no special conditions for the transfer of ownership of goods in the contract. After a certain period of time, the buyer realizes that he will not be able to sell the goods (suppose there is no consumer demand for the goods), and he negotiates with the supplier to return all or part of the goods. By agreement of the parties, the goods are returned to the buyer. How the accountant should reflect this situation in the accounting trade organization- supplier?

Example 8.

If the advance payment is not received by the seller in full, or if the buyer calculates for the goods sold later than shipment, then the seller, depending on the growth or depreciation of the currency exchange rate, has positive or negative sum differences. Positive sum differences increase the seller's (supplier's) income, and negative ones decrease, which follows from clause 6.6 of PBU 9/99:

"6.6. The amount of receipt is also determined taking into account (increases or decreases) the amount difference arising in cases when payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The sum difference is understood as the difference between the ruble estimate of the asset actually received as proceeds, expressed in foreign currency (conventional monetary units), calculated at the official or other agreed exchange rate as of the date of acceptance for accounting, and the ruble estimate of this asset, calculated according to the official or other the agreed exchange rate as of the date of recognition of the proceeds in accounting ”.

The above procedure for accounting for positive and negative amount differences is valid only if they arise within one calendar year recognized as a reporting one.

Positive sum differences arising from the fact that payment for the shipped goods is made in the next year must be accounted for in non-operating income as profit on operations of previous years identified (recognized) in the reporting year (paragraph 8 of PBU 9/99) without adjustment indicator of revenue of the previous reporting period (year).

According to the Ministry of Finance of Russia (see letter dated December 19, 2005 No. 03-04-15 / 116), if, under the terms of the contract, payment for goods (work, services) is made in rubles in an amount equivalent to the amount in foreign currency, if accepted by the payer VAT accounting policy "for shipment", to reduce the amount of VAT calculated and paid to the budget based on the results of the tax period in which the goods (works, services) were shipped, by negative amount differences arising in the tax period in which payment was actually received for the earlier goods (works, services) shipped, there are no grounds.

On the date of payment for previously sold property (work, services) on the terms of a currency clause, the seller adjusts the sales proceeds (other income) due to a change in the purchasing power of the payment currency and, accordingly sales price property (works, services). The above fact of economic activity is reflected accounting entries below. Data accounting records produced in the usual way(if the exchange rate of the payment against the foreign currency has decreased) or by the "red side" method (if the exchange rate of the payment against the foreign currency has increased):

Example 10.

In accordance with the concluded agreement, CJSC Vega sold goods worth USD 11,800, including VAT - USD 1,800. Title passed to the buyer at the time of shipment (February 2). Buyer paid on February 7th. Cost price sold goods- 250,000 rubles. In accordance with the terms of the agreement, payment for the goods is made in rubles at the exchange rate of the Bank of Russia in effect on the date of payment.

The official US dollar exchange rate was (conditionally):

option 1:

option 2:

The working chart of accounts provided for the use of the following accounts:

Clause 6.7 of PBU 9/99 determines that when reserves of doubtful debts are formed in accordance with the accounting rules, the amount of proceeds does not change.

The possibility of creating reserves for doubtful debts is stipulated by clause 70 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On approval of the regulation on accounting and financial reporting in the Russian Federation." The above paragraph establishes that an organization can create reserves of doubtful debts for settlements with other organizations and citizens for products, works and services. The provisions created are credited to financial results organizations.

Doubtful debt is a receivable from an organization that has not been repaid within the terms established by the contract and is not secured by appropriate guarantees.

In the Letter of the Ministry of Finance of the Russian Federation dated October 15, 2003 No. 16-00-14 / 316 "On doubtful debt organizations ”it is said that it comes on unfulfilled obligations to pay for products, goods, works, services in respect of which there are no means (methods) stipulated by legislation and (or) the contract and increasing the creditor organization's likelihood of satisfying its claim. Thus, a doubtful debt can be recognized as a receivable, an obligation for the payment of which is not secured by a pledge, a deposit, a surety, bank guarantee and the possibility of retaining the debtor's property, as well as in other ways provided for by law and / or contract.

For more details on the procedure for recognizing income in accounting and tax accounting, reflecting income in financial statements, please refer to the book of JSC "BKR-INTERCOM-AUDIT" "Income of the organization".

In pursuance of the Accounting Reform Program in accordance with international standards financial statements, approved by the Decree of the Government of the Russian Federation of March 6, 1998 No. 283, I order:

1. To approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Minister of Finance

Russian Federation

M. ZADORNOV

Approved by

By order of the Ministry of Finance of the Russian Federation

POSITION

ACCOUNTING ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

I. General Provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations), which are legal entities under the legislation of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

2. The income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of these Regulations, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excise taxes, sales tax, export duties and other similar mandatory payments;

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;

by way of prepayment for products, goods, works, services;

advances in payment for products, goods, works, services;

as a pledge, if the contract provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan provided to the borrower.

4. The income of the organization, depending on their nature, the conditions for receiving and the directions of the organization's activities, are divided into:

a) income from ordinary activities;

b) other income;

c) excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n.

For the purposes of this Regulation, income other than income from ordinary activities is considered other income.

For accounting purposes, an organization independently recognizes income as income from ordinary activities or other income based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for their receipt.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter referred to as the proceeds).

In organizations, the subject of activity of which is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, the proceeds are considered receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, proceeds are considered receipts, the receipt of which is associated with this activity (royalties (including royalties) for the use of intellectual property).

In organizations, the subject of activity of which is participation in the authorized capital of other organizations, proceeds are considered receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are related to other income.

6. Proceeds are accepted for accounting in the amount calculated in monetary terms, equal to the amount of cash and other property receipts and (or) the amount of receivables (subject to the provisions of clause 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the revenue accepted for accounting is determined as the sum of receipts and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) accounts receivable is determined based on the price established by the contract between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is taken to determine the amount of receipts and (or) receivables, at which, in comparable circumstances, the organization usually determines the revenue in relation to similar products (goods, works, services) or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, providing services on the terms of a commercial loan provided in the form of a deferred payment and payment by installments, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) accounts receivable under contracts providing for the fulfillment of obligations (payment) by non-monetary funds is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) accounts receivable is determined by the value of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in the contractual liability, the original amount of receipts and / or receivables is adjusted based on the value of the asset to be received by the organization. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, an entity would normally determine the cost of similar assets.

6.5. The amount of receipts and (or) accounts receivable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

6.7. With the formation of reserves for doubtful debts in accordance with the accounting rules, the amount of proceeds does not change.

III. Other supply

7. Other income is:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of clause 5 of these Regulations);

receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);

receipts related to participation in the authorized capital of other organizations (including interest and other income on securities) (subject to the provisions of clause 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

receipts from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds that are on the account of the organization with this bank;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a gift agreement;

receipts in compensation for losses caused to the organization;

profit of previous years revealed in the reporting year;

the amounts of accounts payable and accounts payable for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

Other income.

9. Other income is also income arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the value of material assets remaining from the write-off of assets that are unusable for restoration and further use, etc. ...

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for providing the organization's funds for use, and income from participation in the authorized capital of other organizations (when is not the subject of the organization's activities) is determined in a manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violations of the terms of contracts, as well as compensation for losses caused to the organization are taken into account in the amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices for this or a similar type of assets in force at the date of their acceptance for accounting. Data on prices in effect on the date of acceptance for accounting must be confirmed by documents or by means of an expert examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the income of the organization in the amount in which this debt was reflected in the accounting of the organization.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other income is subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Recognition of income

12. Revenue is recognized in accounting if the following conditions are met:

A) the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed in an appropriate way;

B) the amount of revenue can be determined;

C) there is confidence that as a result of a particular operation, there will be an increase in the economic benefits of the organization. The assurance that as a result of a particular transaction there will be an increase in the economic benefits of the organization exists when the organization has received an asset in payment or there is no uncertainty about the receipt of the asset;

d) the right of ownership (possession, use and disposal) to the product (goods) has passed from the organization to the buyer or the work is accepted by the customer (the service is provided);

E) the costs that are or will be incurred in connection with this operation can be determined.

If at least one of the above conditions has not been fulfilled in relation to cash and other assets received by the organization in payment, then the accounts payable, and not the proceeds, are recognized in the accounting of the organization.

To be recognized in accounting, proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations must be simultaneously observed conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

Small businesses, excluding publicly placed issuers valuable papers, as well as socially oriented non-profit organizations have the right to recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph.

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as soon as the work, service, product is ready or upon completion of the work, the provision of the service, the manufacture of products in general.

Revenue from the performance of a specific work, the provision of a specific service, the sale of a specific product is recognized in accounting as soon as it is ready, if it is possible to determine the readiness of the work, service, product.

With respect to different in nature and conditions of performance of work, provision of services, manufacture of products, an organization may simultaneously apply different methods of revenue recognition provided for in this paragraph in one reporting period.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization ...

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activities) are recognized in accounting based on the assumption of temporal certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property objects (when this is not the subject of the organization's activities) are recognized in the accounting records in a manner similar to that provided for in clause 12 of these Regulations.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of the organization's cash for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in a manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is charged for each elapsed reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court made a decision to recover them or they were recognized as a debtor;

the amount of accounts payable and accounts payable for which the limitation period has expired - in the reporting period in which the limitation period has expired;

the amount of revaluation of assets - in the reporting period, to which the date relates, as of which the revaluation was made;

other receipts - as they are formed (identified).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is to be disclosed:

a) on the procedure for recognizing the revenue of the organization;

b) on the method of determining the readiness of works, services, products, proceeds from performance, rendering, sales of which are recognized as they are ready.

18. In the income statement, the income of the organization for the reporting period is reflected with a subdivision for revenue and other income.

18.1. Revenue, other income (proceeds from the sale of products (goods), proceeds from the performance of work (rendering services), etc.), constituting five or more percent of the total amount of the organization's income for the reporting period, are shown for each type separately.

18.2. Other income can be shown in the income statement less expenses attributable to that income when:

a) the relevant accounting rules provide or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar in nature fact of economic activity (for example, the provision for temporary use (temporary possession and use) of its assets) are not material for the characteristics of the financial position of the organization.

19. With respect to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-monetary funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of proceeds received under the specified agreements with related organizations;

c) a method for determining the value of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should ensure the possibility of disclosing information about the income of the organization in the context of current, investment and financial activities.

List of changing documents




from 27.04.2012 N 55n)

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, I order:

1. To approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Minister of Finance
Russian Federation
M. ZADORNOV
Approved by
By order of the Ministry of Finance of the Russian Federation
dated May 6, 1999 N 32n

REGULATIONS ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

List of changing documents
(as amended by the Orders of the Ministry of Finance of Russia
from 30.12.1999 N 107n, from 30.03.2001 N 27n,
from 18.09.2006 N 116n, from 27.11.2006 N 156n,
from 25.10.2010 N 132n, from 08.11.2010 N 144n,
from 27.04.2012 N 55n)

I. General Provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations), which are legal entities under the legislation of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

(as amended by the Orders of the Ministry of Finance of Russia dated 30.12.1999 N 107n, dated 25.10.2010 N 132n)

2. The income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of these Regulations, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excise taxes, sales tax, export duties and other similar mandatory payments;

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;

by way of prepayment for products, goods, works, services;

advances in payment for products, goods, works, services;

as a pledge, if the contract provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan provided to the borrower.

4. The income of the organization, depending on their nature, the conditions for receiving and the directions of the organization's activities, are divided into:

a) income from ordinary activities;

b) other income;

c) excluded. - Order of the Ministry of Finance of Russia of September 18, 2006 N 116n.

For the purposes of this Regulation, income other than income from ordinary activities is considered other income.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

For accounting purposes, an organization independently recognizes income as income from ordinary activities or other income based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for their receipt.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter referred to as the proceeds).

In organizations, the subject of activity of which is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, the proceeds are considered receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, proceeds are considered receipts, the receipt of which is associated with this activity (royalties (including royalties) for the use of intellectual property).

In organizations, the subject of activity of which is participation in the authorized capital of other organizations, proceeds are considered receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are related to other income.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

6. Proceeds are accepted for accounting in the amount calculated in monetary terms, equal to the amount of cash and other property receipts and (or) the amount of receivables (subject to the provisions of clause 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the revenue accepted for accounting is determined as the sum of receipts and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) accounts receivable is determined based on the price established by the contract between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is taken to determine the amount of receipts and (or) receivables, at which, in comparable circumstances, the organization usually determines the revenue in relation to similar products (goods, works, services) or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, providing services on the terms of a commercial loan provided in the form of a deferred payment and payment by installments, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) accounts receivable under contracts providing for the fulfillment of obligations (payment) by non-monetary funds is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) accounts receivable is determined by the value of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in the contractual liability, the original amount of receipts and / or receivables is adjusted based on the value of the asset to be received by the organization. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, an entity would normally determine the cost of similar assets.

6.5. The amount of receipts and (or) accounts receivable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. With the formation of reserves for doubtful debts in accordance with the accounting rules, the amount of proceeds does not change.

III. Other supply

7. Other income is:

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of clause 5 of these Regulations);

receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);

(as amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

receipts related to participation in the authorized capital of other organizations (including interest and other income on securities) (subject to the provisions of clause 5 of these Regulations);

(as amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

receipts from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds that are on the account of the organization with this bank;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated 09/18/2006 N 116n;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a gift agreement;

receipts in compensation for losses caused to the organization;

profit of previous years revealed in the reporting year;

the amounts of accounts payable and accounts payable for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

(as amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

Other income.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

9. Other income is also income arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the value of material assets remaining from the write-off of assets that are unusable for restoration and further use, etc. ...

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for providing the organization's funds for use, and income from participation in the authorized capital of other organizations (when is not the subject of the organization's activities) is determined in a manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violations of the terms of contracts, as well as compensation for losses caused to the organization are taken into account in the amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices for this or a similar type of assets in force at the date of their acceptance for accounting. Data on prices in effect on the date of acceptance for accounting must be confirmed by documents or by means of an expert examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the income of the organization in the amount in which this debt was reflected in the accounting of the organization.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other income is subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Recognition of income

12. Revenue is recognized in accounting if the following conditions are met:

a) the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed accordingly;

b) the amount of revenue can be determined;

c) there is confidence that as a result of a particular operation, there will be an increase in the economic benefits of the organization. The assurance that as a result of a particular transaction there will be an increase in the economic benefits of the organization exists when the organization has received an asset in payment or there is no uncertainty about the receipt of the asset;

d) the right of ownership (possession, use and disposal) to the product (goods) has passed from the organization to the buyer or the work is accepted by the customer (the service is provided);

e) the costs that are or will be incurred in connection with this operation can be determined.

If at least one of the above conditions has not been fulfilled in relation to cash and other assets received by the organization in payment, then the accounts payable, and not the proceeds, are recognized in the accounting of the organization.

To be recognized in accounting, proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations must be simultaneously observed conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

Small businesses, with the exception of issuers of publicly placed securities, as well as socially oriented non-profit organizations, have the right to recognize revenue as they receive funds from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "d" of this paragraph.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 08.11.2010 N 144n, as amended by the Order of the Ministry of Finance of Russia dated 27.04.2012 N 55n)

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as soon as the work, service, product is ready or upon completion of the work, the provision of the service, the manufacture of products in general.

Revenue from the performance of a specific work, the provision of a specific service, the sale of a specific product is recognized in accounting as soon as it is ready, if it is possible to determine the readiness of the work, service, product.

With respect to different in nature and conditions of performance of work, provision of services, manufacture of products, an organization may simultaneously apply different methods of revenue recognition provided for in this paragraph in one reporting period.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization ...

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activities) are recognized in accounting based on the assumption of temporal certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property objects (when this is not the subject of the organization's activities) are recognized in the accounting records in a manner similar to that provided for in clause 12 of these Regulations.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of the organization's cash for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in a manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is charged for each elapsed reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court made a decision to recover them or they were recognized as a debtor;

the amount of accounts payable and accounts payable for which the limitation period has expired - in the reporting period in which the limitation period has expired;

the amount of revaluation of assets - in the reporting period, to which the date relates, as of which the revaluation was made;

other receipts - as they are formed (identified).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is to be disclosed:

a) on the procedure for recognizing the revenue of the organization;

b) on the method of determining the readiness of works, services, products, proceeds from performance, rendering, sales of which are recognized as they are ready.

18. In the income statement, the income of the organization for the reporting period is reflected with a subdivision for revenue and other income.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

18.1. Revenue, other income (proceeds from the sale of products (goods), proceeds from the performance of work (rendering services), etc.), constituting five or more percent of the total amount of the organization's income for the reporting period, are shown for each type separately.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

18.2. Other income can be shown in the income statement less expenses attributable to that income when:

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

a) the relevant accounting rules provide or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar in nature fact of economic activity (for example, the provision for temporary use (temporary possession and use) of its assets) are not material for the characteristics of the financial position of the organization.

19. With respect to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-monetary funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of proceeds received under the specified agreements with related organizations;

c) a method for determining the value of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should ensure the possibility of disclosing information about the income of the organization in the context of current, investment and financial activities.