PBU fixed assets operating year. Accounting Regulations (PBU)

Order of the Ministry of Finance Russian Federation dated 06.11.2008 No. 106n “On approval of provisions on accounting(as amended on April 28, 2017 No. 69n).

In order to improve legal regulation in the field of accounting and financial statements and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23 , Art. 2270; Art. 2006, Art. 3569; Art. 2007, Art. . 411), I order:

1. Approve:

a) Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008) in accordance with Appendix No. 1;

b) Accounting Regulations "Changes estimated values"(PBU 21/2008) according to Appendix No. 2.

2. Recognize as invalid Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 N 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (Order registered with the Ministry of Justice of the Russian Federation on December 31, 1998, registration number 1673; Bulletin of regulations federal bodies Executive Power, No. 2, January 11, 1999; " Russian newspaper", N 10, January 20, 1999).

Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation
A.L.Kudrin

Appendix No. 1
to the Order of the Ministry of Finance
Russian Federation

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

Position
in accounting "Accounting policies of the organization"
(PBU 1/2008)

I. General provisions

1. These Regulations establish the rules for the formation (selection or development) and disclosure accounting policy organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and organizations public sector) (hereinafter referred to as organizations).

(as amended by Orders of the Ministry of Finance of Russia dated October 25, 2010 N 132n, dated April 28, 2017 N 69n)

Branches and representative offices foreign organizations located on the territory of the Russian Federation may formulate accounting policies in accordance with these Regulations or based on the rules established in the country of location of the foreign organization, if the latter do not contradict International Standards financial statements.

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

Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, organizing document flow, inventory, using accounting accounts, organizing accounting registers, and processing information.

3. This Regulation applies to:

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

II. Formation of accounting policies

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

In this case it is affirmed:

• a working chart of accounts containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
• forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
• the procedure for conducting an inventory of the organization’s assets and liabilities;
• methods for assessing assets and liabilities;
• document flow rules and accounting information processing technology;
• the procedure for monitoring business transactions;
• other solutions necessary for organizing accounting.

5. When developing accounting policies, it is assumed that:

• the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations (assuming property separation);
• the organization will continue its activities for the foreseeable future and it has no intention or need to liquidate or significantly reduce its activities and, therefore, obligations will be repaid in the prescribed manner (going concern assumption);
• the accounting policy adopted by the organization is applied consistently from one reporting year to another (assumption of consistency in the application of accounting policies);
• facts of the organization’s economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment Money associated with these facts (assuming the temporary certainty of the facts of economic activity).

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

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

6. The organization’s accounting policies must ensure:

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

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

(clause 6.1 introduced by Order of the Ministry of Finance of Russia dated December 18, 2012 N 164n; as amended by Order of the Ministry of Finance of Russia dated April 6, 2015 N 57n)

7. Accounting for a specific accounting item is carried out in the manner established by the federal accounting standard. If, for a specific accounting issue, the federal accounting standard allows for several accounting methods, the organization selects one of these methods, guided by paragraphs 5, 5.1 and 6 of these Regulations.

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

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

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

a) international financial reporting standards;

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

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

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

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

7.3. In exceptional cases, when the formation of accounting policies in accordance with clauses 7 and 7.1 of these Regulations leads to an unreliable presentation financial situation organization, the financial results of its activities and the flow of its funds in the accounting (financial) statements, the organization has the right to deviate from the rules established by these paragraphs, subject to all of the following conditions:

a) circumstances have been identified that impede the formation of a reliable representation of its financial position, financial results of operations and cash flows in the accounting (financial) statements;

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

c) the alternative method of accounting does not lead to other circumstances in which the organization’s accounting (financial) statements will give an unreliable picture of its financial position, financial performance and cash flows;

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

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

7.4. To the extent that the application of accounting policies formed in accordance with paragraphs 7 and 7.1 of these Regulations leads to the formation of information, the presence, absence or method of reflection of which in the accounting (financial) statements of the organization does not depend economic decisions users of these reports (hereinafter referred to as non-essential information), the organization has the right to choose the method of accounting, guided solely by the requirement of rationality (without applying clauses 7, 7.1 of these Regulations). The organization independently classifies information as non-essential based on both the size and nature of this information.

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

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

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

9. Accounting methods chosen by the organization when forming its accounting policies are applied from the first January of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

A newly created organization, an organization resulting from a reorganization, draws up its chosen accounting policy in accordance with these Regulations no later than 90 days from the date state registration legal entity. The accounting policy adopted by the newly created organization is considered to be applied from the date of state registration of the legal entity.

III. Change in accounting policy

10. Changes in the accounting policies of an organization can be made in the following cases:

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

It is not considered a change in accounting policy to approve the method of accounting for facts of economic activity that are essentially different from the facts that occurred previously, or that arose for the first time in the organization’s activities.

11. Changes in accounting policies must be justified and formalized in the manner prescribed by paragraph 8 of these Regulations.

12. Changes in accounting policies are made from the beginning of the reporting year, unless otherwise determined by the reason for such a change.

13. The consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are assessed in monetary terms. The assessment in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.

14. The consequences of changes in accounting policies caused by changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting are reflected in accounting and reporting in the manner established by the relevant legislation of the Russian Federation and (or) regulatory legal acts on accounting. If the relevant legislation of the Russian Federation and (or) regulatory legal act accounting regulations do not establish the procedure for reflecting the consequences of changes in accounting policies, then these consequences are reflected in accounting and reporting in the manner established by paragraph 15 of these Regulations.

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

When retrospectively reflecting the consequences of changes in accounting policies, we proceed from the assumption that the changed method of accounting was applied from the moment the facts of economic activity of this type arose. Retrospective reflection of the consequences of changes in accounting policies consists of adjusting the opening balance under the item “Retained earnings (uncovered loss)” and (or) other balance sheet items as of the earliest date presented in the accounting (financial) statements, as well as the values ​​of related accounting items disclosed for each period presented in the financial statements, as if the new accounting policy had been applied from the moment the facts of economic activity of this type arose.

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

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

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

(clause 15.1 introduced by Order of the Ministry of Finance of Russia dated November 8, 2010 N 144n; as amended by Orders of the Ministry of Finance of Russia dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)

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

IV. Disclosure of accounting policies

17. The organization must disclose the accounting methods adopted when forming the accounting policy, without knowledge of the application of which by interested users of the accounting (financial) statements it is impossible to reliably assess the financial position of the organization, the financial results of its activities and (or) cash flows.

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

18. Paragraph excluded. - Order of the Ministry of Finance of Russia dated March 11, 2009 N 22n.

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

If financial statements are not published in full, information on accounting policies is subject to disclosure, at least in part directly related to the published data.

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

When forming an organization's accounting policy based on assumptions other than those provided for in paragraph 5 of these Regulations, such assumptions, along with the reasons for their application, must be disclosed in the financial statements.

20. If, in preparing the financial statements, there is significant uncertainty about events and conditions that may cast significant doubt on the applicability of the going concern assumption, the entity must identify the uncertainty and clearly describe what it relates to.

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

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

20.2. An organization that applied clause 7.3 of these Regulations when developing its accounting policy must disclose:

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

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

21. In the event of a change in accounting policies, the organization must disclose the following information:

• the reason for the change in accounting policy;
• content of changes in accounting policies;
• the procedure for reflecting the consequences of changes in accounting policies in the financial statements;
• the amount of adjustments associated with changes in accounting policies for each item in the financial statements for each of the reporting periods presented, and if the organization is required to disclose information about profit per share, also according to data on the basic and diluted profit(loss) per share;
• the amount of the corresponding adjustment relating to reporting periods prior to those presented in the financial statements, to the extent practicable.

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

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

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

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

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

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

If interim accounting (financial) statements are presented, they may not contain information about the organization’s accounting policies, unless there have been changes in the latter since the preparation of the annual accounting (financial) statements for the previous year, which disclosed the accounting policies.

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

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

Maintaining accounting records in Russian companies subject to strict regulation of legislatively approved provisions. The abbreviation PBU has become familiar to any accountant, and the content of these documents is a determining factor in the implementation of competent accounting in almost all areas of application. RAS, prescribed in the provisions, regulate the procedure for maintaining records of assets (current and non-current), liabilities, funds, transactions/events in the main or auxiliary activities of each domestic enterprise.

PBUs are approved by the Ministry of Finance, and the legislative nature of these regulatory documents requires strict and detailed implementation of the methods and recommendations presented in them. Accounting regulations relevant for financiers in 2017 include 24 documents. Let's get acquainted with the most common of them.

PBU for accounting: application in accounting for inventories, fixed assets, intangible assets

Each enterprise, determining methods for developing accounting policies and maintaining records, inventories, depreciation non-current assets and the results of the formation’s activities, is based on the recommendations presented in PBU 1/2008 “Accounting Policies”.

Accounting material assets extensive and varied. Therefore, legislators have approved several accounting provisions that regulate various aspects of a company’s life. For example, PBU 5/01 “Accounting for inventories” establishes general rules reflection in accounting information about production inventories– materials, raw materials, finished products or goods. The various specifics of the activities of enterprises, in particular those working with assets whose value is expressed in foreign currency, requires the use of a special accounting methodology recommended in PBU No. 3/2006.

Features of accounting, depreciation, mothballing or liquidation of real estate and property whose useful life exceeds a year are interpreted by PBU 6/01 for accounting of fixed assets. IN Lately The most important component in a successful company image are factors such as business reputation, technology secrets (know-how), trademarks or unique software products, i.e. intangible assets. Accounting for intangible assets is determined by PBU No. 14/2007.

Accounting for expenses, calculations and obligations in PBU

For construction organizations, specializing in contracting activities, relevant PBU 2/2008 on maintaining and recording contract agreements. The procedure for accounting for financial investments in Russian organizations is established by PBU 19/02, and the correct distribution of expenses for received loans and borrowings is established by PBU 15/2008.

Companies receiving and using government assistance rely on Accounting Regulation 13/2000 “Accounting state aid", which determines the correctness of the formation of receipts and expenditures of budget funds.

The correct attribution of expenses for research, technological and design activities of an enterprise is considered by PBU 17/02, and the specifics of income tax calculations are considered by PBU 18/02.

The generation of income and expenses of companies is regulated by PBUs 9/99 and 10/99, which standardize algorithms business transactions.

PBU in the preparation of financial statements

Enterprise reporting is prepared in accordance with PBU 4/99, which establishes the structure, content and methodology of formation. Along with general requirements PBU 23/2011 was legislatively adopted for the preparation of reporting, which explains the rules for drawing up an appendix to the balance sheet - a cash flow statement.

All accounting standards for 2017 year supplement the provisions governing the actions of an accountant in various non-standard situations. For example, PBU 22/2010 establishes rules for correcting erroneous entries in accounting, and PBU 7/98 defines an algorithm for actions when an important fact of economic activity for the company arises after the reporting date.

It should be noted that legislators are currently developing draft new federal standards for accounting for fixed assets, intangible assets, inventories and debt instruments.

The first months of the year are a difficult period for accountants: declarations, annual and current reports, communication with funds. And 2009 is completely special. Not only do we have to revise obligations and redo mountains of paper because of the crisis, we also need to master the latest amendments to the Tax Code of the Russian Federation.

And then new PBUs arrived. We asked a specialist from the company “Audit-Finance” to place emphasis in the main accounting documents. Petersburg".

Five new provisions

In recent months, five new accounting regulations have been approved and come into effect.

PBU 1/2008 “Accounting policies of the organization”(approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n) introduced on January 1, 2009 and replaces the old PBU 1/98. Applies to everyone legal entities, except for credit and budgetary institutions. When preparing an order for amendments and additions for 2009, you should pay attention to two aspects.

First, the consequences of adjustments to accounting policies are now divided into prospective and retrospective. The same applies to assessing the impact on financial reporting indicators of regulations that have been approved but have not yet entered into force. And, secondly, the elements of the accounting policy described in the relevant order are disclosed in detail.

PBU 15/2008 “Accounting for expenses on loans and credits”(approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n) has been in effect since the accounting year of 2009 and replaced the similar PBU 15/01. Accepted changes bringing the national accounting standard even closer to the international one. The document applies to interest-bearing and interest-free loans and borrowings, as well as government loans. Division canceled borrowed money for long-term and short-term. Overdue debt no longer needs to be taken into account separately. In addition, the composition of additional expenses for loans and borrowings has been changed.

PBU 21/2008 “Changes in estimated values”(approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n) has been in effect since January 1, 2009 and contains fundamentally new concepts for Russian accountants. Previously, the change in estimated values ​​was only mentioned in PBU 14/2007 on accounting for intangible assets. The new provision should be applied when drawing up accounting policies. The document is especially relevant for organizations creating reserves.

PBU 2/2008 “Accounting for contracts construction contract» (approved by order of the Ministry of Finance of Russia dated November 24, 2008 No. 116n), adopted to replace PBU 2/94, contains new accounting standards for contractors and subcontractors under contracts concluded for a period of more than one year. The document has been in effect since accounting in 2009 and also applies to the provision of services in the field of architecture, engineering and technical design in construction and to the performance of reconstruction, modernization, repair of fixed assets and their liquidation.

PBU 11/2008 “Information about related parties”(approved by order of the Ministry of Finance of Russia dated April 29, 2008 No. 48n) is applied starting from the annual financial statements for 2008. Credit organizations and small businesses that do not need mandatory publish their reports, they may not use it. The document will help accountants disclose explanatory note to the balance sheet information about persons who control or have significant influence on the company when making management decisions.

List of current PBUs

b/n Regulations on accounting and financial reporting in the Russian Federation;
PBU 1/08 Accounting policy of the organization;
PBU 2/08 Accounting for construction contracts;
PBU 3/2006 Accounting for assets and liabilities, the value of which is expressed in foreign currency;
PBU 4/99 Accounting statements of the organization;
PBU 5/01 Accounting for inventories;
PBU 6/01 Accounting for fixed assets;
PBU 7/98 Events after the reporting date;
PBU 8/01 Conditional facts economic activity;
PBU 9/99 Income of the organization;
PBU 10/99 Organizational expenses;
PBU 11/08 Information about related parties;
PBU 12/2000 Information on segments;
PBU13/2000 Accounting for state aid;
PBU 14/07 Accounting intangible assets;
PBU 15/08 Accounting for loans and credits and the costs of servicing them;
PBU 16/02 Information on discontinued activities;
PBU 17/02 Accounting for expenses for research, development and technological work;
PBU18/02 Accounting for corporate income tax calculations;
PBU 19/02 Accounting financial investments;
PBU 20/03 Information on participation in joint activities;
PBU 21/08 Changes in estimated values.

Let's look at the first four provisions in more detail.

PBU 1/2008 on accounting policies

There are no global changes. However, a number of interesting and useful points are evident.

First introduced concept of "retrospective reflection" consequences of changes in accounting policies (provides for adjustment of the balance in the line “Retained earnings (uncovered loss)”). The list of information that must be disclosed in financial statements has been significantly expanded. For example, it will be necessary to disclose facts of non-application of provisions that have not entered into force and assess their possible impact on reporting indicators.

Form an accounting policy organizations can now not only Chief Accountant, but also any other person entrusted with accounting. And branches and representative offices of foreign organizations in Russia are allowed to keep records according to the rules foreign country, if they do not contradict IFRS or PBU 1/2008. The choice must be fixed in the accounting policy.

Provided approval in the accounting policy of all forms of primary accounting documents that the company uses. Previously, the order listed only independent developments. Please note that the “primary” use of non-unified forms without issuing the corresponding internal organizational and administrative documents can lead to adverse consequences for the company. In particular, without following this procedure, it will not be possible to prove the fact of acceptance for accounting and posting of materials on non-unified invoices (see the resolution of the Federal Antimonopoly Service of the North-West District dated March 6, 2006 in case No. A13-6672/2005-19).

If the methods used by a company to reflect transactions are not prescribed in the PBU, it has the right to develop its own method. In this case, you can rely on other provisions and norms of IFRS.

In general, the preparation of accounting policies and their timely adoption should be treated very responsibly. If only because, in the event of controversial situations, it helps the taxpayer defend his position. An example is the decisions of the Federal Antimonopoly Service of the North-West District of February 26, 2007 in case No. A05-7683/2006-9 and of June 20, 2006 in case No. A56-41550/2005. In both cases, the organizations used clause 8 of PBU 1/98 and approved the procedure for maintaining separate accounting expenses for tax purposes.

If the accounting policy is not drawn up in full or the procedure for its approval is violated, the courts side with tax office(see decisions of the Federal Antimonopoly Service of the North-West District of August 27, 2007 in case No. A56-6351/04 and of July 29, 2004 in case No. A56-49391/03).

PBU 15/2008 on loans and credits

In the new PBU exchange rate differences are not mentioned. Another important change is the requirement reflect loans and borrowings as liabilities in accordance with the terms of the loan agreement(previously - in the amount of funds actually received). It should be remembered that, in accordance with Civil Code RF, a loan agreement is considered concluded from the moment of transfer of money or other things.

Clarified composition of expenses on loans and borrowings. It is still open. Expenses should be reflected separately from the amount of the principal debt and taken into account in the reporting period to which they relate. Additional expenses may be included evenly in other expenses during the term of the loan (loan agreement).

All expenses on loans and credits are included in other expenses. In addition to interest included in the cost of an investment asset (an object of property, the preparation of which for its intended use requires a long time and significant expenses for acquisition, construction or production). Using credit funds for current expenses and the creation of an investment asset must be calculated “the share of borrowing costs to be included in the investment asset”. The PBU describes the calculation procedure in detail and provides an example.

Debt loans and borrowings must be reflected in accounting and financial statements, taking into account the amount of interest accrued at the end of the reporting period.

PBU 2/2008 for construction contracts

Accounting for income, expenses and financial results is carried out separately for each executed contract. In addition, cases of determining accounting objects are highlighted if:
— one contract provides for the construction of a complex of facilities for one or several customers according to a single project;
— two or more contracts are concluded by the organization with one or more customers;
— when executing the contract, an additional construction project (additional work) is included in the technical documentation.

Income and expenses under the contract are recognized as income and expenses under common types activities.

Income are determined based on the cost of work at the price specified in the contract. They can be adjusted in cases and under conditions provided for by the agreement, due to:
— deviations in the cost of materials used;
- performing work not provided for in technical documentation, or vice versa;
- claims for reimbursement of costs not included in the estimate; expenses incurred in connection with the elimination of defects in technical documentation, etc.;
- amounts paid to the organization in addition to the estimate under the terms of the contract.

Expenses can be direct, indirect and others. Direct costs are directly related to the execution of the contract. They also include expected unavoidable expenses. The latter are taken into account as they arise or by creating a reserve to cover anticipated expenses. Indirect costs- this is part of the organization’s total expenses for the execution of contracts. The organization determines the procedure for their distribution between contracts independently. Other expenses do not apply to construction activities company, but are reimbursed by the customer under the terms of the contract.

All expenses under the contract are recognized in the reporting period in which they were incurred. In this case, amounts related to work performed under the contract are taken into account as production costs, and expenses incurred in connection with upcoming work are taken into account as deferred expenses.

For determining financial result you need to use the “as ready” method. It provides that income and expenses are calculated based on the degree of completion of work under the contract confirmed by the organization as of the reporting date and are recognized in the same reporting periods in which they were completed. The degree of completion can be determined by the share of the volume of work completed as of the reporting date in the total volume under the contract or by the share of expenses incurred as of the reporting date in the estimated total costs under the contract.

For contracts closed during the reporting period, information on the amounts of recognized revenue and methods for determining it should be disclosed in the financial statements. And for each unfinished contract - information about total amount expenses incurred and profits received (less recognized losses), advances and deposits, as well as amounts for work performed that were not presented to the customer until certain conditions were met or until defects in the work were eliminated.

PBU 21/2008 based on estimated values

According to the new regulation the estimated value is:
— reserve for doubtful debts;
— reserve for reducing the value of inventories
— provision for impairment valuable papers;
— deadlines beneficial use fixed assets, intangible assets and other depreciable assets;
— assessment of the expected receipts of future economic benefits from the use of depreciable assets and others.

As you can see, the list is open. This means that we can conclude that estimated values ​​are accounting and reporting indicators that are formed on the basis of received information (analysis of current market value inventories, loss of inventories of their original quality, the cost of financial investments, the appearance of signs of bankruptcy in the organization issuing the Central Bank, the property status of the debtor organization).

Change in estimated value subject to recognition in accounting by inclusion in the income or expenses of the organization is recognized:

in the period in which the change occurred - if the change affects the reporting indicators only for this reporting period;

in the period in which the change occurred and future periods - if the change affects the financial statements of this and future reporting periods.

Example:

Due to a steady and significant decrease in the value of financial investments, on the basis of paragraphs 38 and 39 of PBU 19/02 “Accounting for Financial Investments”, the organization formed a reserve:

D91.2 “Other expenses” K59 “Provisions for impairment of financial investments.”

If the audit shows a further decrease in the estimated value of investments, the amount of the previously created reserve is adjusted upward (similar posting).

If an increase in the estimated value of investments is detected, the amount of the reserve is recalculated downwards.

A change in the estimated value that directly affects the amount of the organization’s capital is reflected in the financial statements for the period in which it occurred by adjusting relevant articles capital.

Example:

The company revaluates fixed assets and intangible assets. The amount of additional valuation of fixed assets is credited to Extra capital organization, and the amount of the markdown is credited to the accounting account retained earnings (uncovered loss) (clause 15 of PBU 6/01).

In the explanatory note To balance sheet Three points need to be reflected:
1) the content of the change that affected the financial statements for the given reporting period;
2) the content of the change that will affect the financial statements in future periods;
3) reasons why it is impossible to assess the impact of changes in estimated values ​​on the financial statements in future reporting periods.

The Russian Ministry of Finance is working on a draft of another regulation - PBU 22/2009 “Correction of errors in accounting and reporting” (see the draft at www.minfin.ru).

The document is planned to be made mandatory for everyone Russian organizations, except for credit and budget institutions, and come into effect no earlier than with the financial statements for 2009.

For the first time, a clear definition of the concept of “error” will be given and possible reasons her appearance. In addition, it is proposed to introduce the concept of “material error” - an action that, individually or in combination with others for the same reporting period, can affect the economic decisions of users made on the basis of the financial statements compiled for this reporting period.

The new PBU 22/2009 provides for different procedures for adjusting identified violations depending on their significance.

Let us recall that now the rules for correcting errors and the procedure for disclosing information about them in reporting are regulated by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n and the Regulations on Accounting and Financial Reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

When making corrections to accounting in accordance with these documents, companies have a chance to prove their case in court (see decisions of the Federal Antimonopoly Service of the North-West District dated October 16, 2008 in case No. A56-39310/2006 and dated October 23, 2007 in case No. A05-790/ 2007).

How we fix it now

This article summarizes all accounting standards for 2017. You can also find out last news about the new PBUs that will come into force in 2017 and the planned changes.

PBU: what is it?

Accounting Regulations (PBU) are Russian accounting standards that regulate the accounting procedures for certain assets, liabilities or business events. Thus, for the purpose of accounting in 2017, it is necessary to take into account the provisions of the PBU in force during this period. PBU is normative base, which regulates the accounting procedure.

PBU in 2017: the whole list

Different organizations must have different accounting standards in 2017 and take into account different accounting principles. Accordingly, from the general list of PBUs for 2017, you should select the PBUs you need. We present a table with the current list of PBUs for 2017 and explain the basic procedure for their application.

Mikhailenko Anna Vasilievna Manager, company "Ariadna"

We used the services of this company on the recommendation of partners. The reports were submitted without any problems! Everything is clear and efficient. Not one of our questions was left unanswered. Everything was explained literally “on the fingers”. We look forward to long-term cooperation.

Andrey Nikolaevich JSC "SMU-47"

Great company. Excellent combination: price-quality! They help out at any time, both by telephone consultation and personal participation.

Thanks for your work. 5+ .

Ivanova M. I. Gene. Director, LLC "GDK"

I would like to thank your company for the excellent work. This is not the first time we have used the services of your specialists and, by the way, we recommend them to our friends as professionals high level! We are very happy with everything, both the approach and the prices!

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

Andreev M. A. AN "Lance"

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

Thanks for the help!

Antonova M.A.

Incredible convenient service for individual entrepreneurs. Specialists can advise you over the phone, very competently and in a accessible language, or go to the address and carry out all the work on site, as well as submit all reporting documents to the Federal Tax Service.

We hope for long-term cooperation)

Antonina Rogova Comm. Director of TrubArm LLC

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

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

Zorina A. N. Apartum company

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

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

Litovsky Andrey Yurievich gene. Director of CJSC "Unitrade"

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

Ezhova Victoria Trading house"Fashion Wednesday"

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

I am completely satisfied with everything, the timely submission of reports (and the accountant herself reminds of certain obligations), as well as the opportunity to receive advice at any time.
I am always completely confident that my accounting documents V in perfect order. In addition, in case of unforeseen situations, they will always give good advice, will help you sort out all the nuances and, most importantly, provide moral support.

Markelova E. A. LLC "Galeon"

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