All operating pbu. On approval of the regulation on accounting and financial reporting in the Russian Federation
42. Capital investments in progress are reflected in the balance sheet at the actual costs incurred by the organization.
Financial investments
43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (pooled) capitals of other organizations, as well as loans granted to other organizations.
44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed evenly, as the income due on them is accrued, to be attributed to the financial results of a commercial organization or an increase in expenses from a non-profit organization.
Organizations acting as professional participants in the securities market may revalue investments in securities acquired for the purpose of generating income from their sale, as the quotation on the stock exchange changes.
Financial investment items (other than loans) that have not been paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition under the agreement with the attribution of the outstanding amount under the item of creditors in the balance sheet liability in cases where the rights to the object have been transferred to the investor. In other cases, the amounts contributed to the account of the objects of financial investments to be acquired are shown in the asset of the balance sheet under the item of debtors.
45. Investments of the organization in the shares of other organizations quoted on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value.
Fixed assets
46. To fixed assets as a set of material values used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle if it exceeds 12 months, include buildings, structures, workers and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, industrial and household equipment and accessories, working and productive livestock, perennial plantings, on-farm roads and other fixed assets.
Fixed assets also include capital investments in the radical improvement of land (drainage, irrigation and other reclamation work) and in leased fixed assets.
Capital investments in perennial plantings, radical improvement of land are included in fixed assets annually in the amount of costs related to the areas taken into operation in the reporting year, regardless of the date of completion of the entire complex of works.
The structure of fixed assets includes land plots owned by the organization, objects of natural resources (water, subsoil and other natural resources).
47. Completed capital investments in leased fixed assets are credited by the lessee to their own fixed assets in the amount of actual costs incurred, unless otherwise provided by the lease agreement.
48. The cost of fixed assets of the organization is repaid by calculating depreciation over their useful life.
Depreciation of fixed assets is calculated regardless of the results of the organization's economic activity in the reporting period in one of the following ways:
linear method;
method of writing off the cost in proportion to the volume of products (works, services);
diminishing balance method;
method of writing off the value by the sum of the number of years of useful life.
Items of fixed assets of non-profit organizations are not subject to depreciation.
The cost of land plots, natural resources is not redeemed.
49. Fixed assets are reflected in the balance sheet at their residual value, ie. at the actual costs of their acquisition, construction and manufacture minus the amount of accrued depreciation.
Changes in the initial cost of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of the corresponding objects are disclosed in the appendices to the balance sheet. A commercial organization has the right, no more than once a year (at the end of the reporting year) to revalue fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of arising differences to the organization's additional capital account, unless otherwise provided by regulatory legal acts accounting.
54. Tangible assets remaining from the write-off of fixed assets that are not suitable for restoration and further use are accounted for at market value at the date of write-off.
Intangible assets
55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:
from patents for inventions, industrial designs, breeding achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use;
Intangible assets of non-profit organizations are not depreciated.
The amortization of intangible assets is accrued regardless of the results of the organization's activities in the reporting period.
The acquired business reputation of the organization must be corrected within twenty years (but not more than the life of the organization).
Depreciation deductions for a positive business reputation of an organization are reflected in accounting by reducing its initial cost. The negative goodwill of the organization is written off in full to the financial results of the organization as other income.
57. Intangible assets are reflected in the balance sheet at their residual value, ie. at the actual costs of purchasing, manufacturing and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation.
Raw materials, materials, finished products and goods
58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.
The actual cost of material resources is determined based on the actual costs incurred for their purchase and manufacture.
Determination of the actual cost of material resources written off for production is allowed to be made by one of the following methods for estimating reserves:
at the cost of a unit of inventory;
at the average cost;
at cost of first-in-time acquisitions (FIFO).
59. Finished products are reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use in the production process of fixed assets, raw materials, materials, fuel, energy, labor resources, and other costs of production cost items.
60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.
When selling (dispensing) goods, their cost is allowed to be written off using the valuation methods set forth in clause 58 of these Regulations.
When an organization engaged in retail trade records goods at sales prices, the difference between the purchase price and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that adjusts the cost of goods.
61. The goods shipped, the work handed over and the services rendered, for which the revenue is not recognized, are reflected in the balance sheet at the actual (or standard (planned) full cost price, including, along with the production cost price), the costs associated with the sale (sale) of products, works, services reimbursed by the contractual (contract) price.
The amount of the provision is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repayment of the debt in full or in part.
If by the end of the reporting year following the year of creation of the reserve for doubtful debts, this reserve in any part will not be used, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.
Settlements with debtors and creditors
73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable at the end of the reporting period.
74. The amounts reflected in the financial statements for settlements with banks, the budget must be agreed with the relevant organizations and are identical. Leaving unsettled amounts on the balance sheet for these calculations is not allowed.
75. The balances of foreign currency on the organization's foreign currency accounts, other monetary funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank of the Russian Federation effective at the reporting date.
76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery are referred to the financial results of a commercial organization or an increase in income (decrease in expenses) from a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and the payer respectively on the items of debtors or creditors.
77. Accounts receivable for which the limitation period has expired, other debts that are unrealistic for collection are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization, and are assigned respectively to the funds of the reserve of doubtful debts or to the financial results of a commercial organization, if, in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 of these Regulations, or for an increase in expenses from a non-commercial organization.
Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt must be reflected in the balance sheet within five years from the date of write-off in order to monitor the possibility of its recovery in the event of a change in the debtor's property status.
78. The amounts of accounts payable and accounts payable for which the limitation period has expired are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are referred to the financial results of a commercial organization or an increase in income from a non-profit organization.
Profit (loss) of the organization
79. Accounting profit (loss) is the final financial result (profit or loss) identified for the reporting period on the basis of accounting for all business operations of the organization and the assessment of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting.
80. Profit or loss identified in the reporting year, but related to the operations of previous years, are included in the financial results of the organization of the reporting year.
82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is charged to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization.
83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), ie. the final financial result revealed for the reporting period, less taxes due from profits established in accordance with the legislation of the Russian Federation and other similar mandatory payments, including sanctions for non-compliance with tax rules.
IV. The procedure for submitting financial statements
84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to bodies authorized to manage state property.
Financial statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.
The organization is obliged to submit financial statements to the specified addresses, one copy free of charge.
85. Organizations are obliged to submit annual financial statements in the amount of the forms provided for in paragraph 30 of these Regulations.
It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an annex to the balance sheet, other annexes and an explanatory note.
86. Organizations are obliged to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases stipulated by the legislation of the Russian Federation - within 30 days after the end of the quarter.
Within the specified time frame, a specific date for the submission of financial statements is established by the founders (participants) of the organization or by the general meeting.
88. The day of submission of financial statements by the organization is determined by the date of its mailing or the date of the actual transfer of ownership.
If the date of submission of financial statements falls on a non-working (day off) day, then the first working day following it is considered the deadline for submitting the statements.
89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can get acquainted with the annual financial statements and receive copies of them with reimbursement of copying costs.
The organization should provide an opportunity for interested users to familiarize themselves with the accounting records.
Financial statements containing indicators classified as state secrets under the legislation of the Russian Federation shall be presented taking into account the requirements of the said legislation.
90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an auditor's report.
The publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting by federal laws.
Vi. Storage of accounting documents
98. An organization is obliged to keep primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but not less than five years.
99. The working chart of accounts of accounting, other documents of accounting policies, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to prepare financial statements.
100. Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.
The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.
101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
PBU 1/2008 Accounting policy of the organization
This PBU establishes the rules for the formation of accounting policies by the chief accountant or other person entrusted with the maintenance of the accounting of the organization. The document regulates the procedure for approval: a working chart of accounts, forms of primary accounting documents, accounting registers, the procedure for conducting an inventory of assets and liabilities of an organization, methods for assessing assets and liabilities, workflow rules and technology for processing accounting information. In addition, the regulation establishes the procedure and rules for making changes to the accounting policy of the organization.
PBU 2/2008 Accounting for construction contracts
This Regulation discloses the procedure for the formation and disclosure in accounting and reporting of information on the income, expenses and financial results of organizations that are contractors or subcontractors in construction contracts, the duration of work under which is of a long-term nature and is more than one reporting year or the start and end dates of which fall on for different reporting years. In addition, the considered MODU is used when accounting for contracts for the provision of services in the field of architecture, engineering and technical design in construction and other services inextricably linked with the facility under construction. The document defines the requirements for the organization of accounting objects under these agreements, the conditions for recognizing income and expenses, as well as the rules for determining the financial result.
PBU 3/2006 Accounting for assets and liabilities, the value of which is denominated in foreign currency
The document establishes the features of the formation in accounting and reporting of information on assets and liabilities, the value of which is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the legislation of the Russian Federation. PBU regulates the procedure for converting the value of assets and liabilities expressed in foreign currency into rubles, the requirements for accounting for exchange rate differences, and also establishes the procedure for reflecting in accounting the assets and liabilities used by the organization to conduct business outside the Russian Federation.
PBU 4/99 Accounting statements of the organization
This PBU establishes the composition, content and methodological foundations for the formation of financial statements - a unified system of data on the property and financial position of an organization and on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms. The document defines a list of forms of financial statements and general requirements for it: rules for evaluating articles of financial statements, audit of financial statements.
PBU 5/01 Accounting for inventories
The regulation establishes the rules for the formation in accounting of information about the inventories of the organization. Determines the procedure for assessing inventories and requirements for the procedure for recording the actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties, etc.). Regulates the procedure for determining their cost when transferring to production and other disposal and requirements for disclosure of information in financial statements.
PBU 6/01 Accounting for fixed assets
The regulation establishes the requirements for the rules for the formation of information on the fixed assets of an enterprise in accounting. Describes the criteria by which an asset is accepted by the organization for accounting as a fixed asset. The methodology for assessing fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivery of the object, customs duties and customs duties, interest on loans, etc.) are disclosed. Methods for calculating depreciation of fixed assets are established: linear, method of diminishing balance, method of writing off value by the sum of the number of years of useful life, method of writing off value in proportion to the volume of production (work). The procedure for accounting for the costs of the organization for the repair and restoration of objects. Requirements for the reflection in the accounting of operations of disposal of fixed assets in the following cases: sale, termination of use due to moral or physical deterioration, liquidation in case of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (share) capital of another organization, mutual fund and other cases.
PBU 7/98 Events after the reporting date
For accounting purposes, an event after the reporting date is a fact of economic activity that has or may have an impact on the financial condition, cash flow or performance of the organization and which took place between the reporting date and the date of signing the financial statements for the reporting year. This RAS establishes the procedure for reflecting events after the reporting date in the financial statements of commercial organizations (except for credit institutions) that are legal entities under the legislation of the Russian Federation. Determines the requirements for the reflection of such events and their consequences in the financial statements. The annex to PBU provides an approximate list of the facts of economic activity that can be recognized as events after the reporting date.
PBU 8/01 Conditional facts of economic activity
A conditional fact of economic activity in accordance with RAS is the fact of economic activity that occurs as of the reporting date, regarding the consequences of which and the likelihood of their occurrence in the future, there is uncertainty, i.e. the occurrence of consequences depends on whether or not one or more uncertain events occur in the future. This Regulation establishes the procedure for reflecting conditional facts of economic activity and their consequences in the financial statements of commercial organizations. Determines the composition of the conditional facts for accounting. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms. Disclosure of information about the consequences of contingent facts in the financial statements of the organization.
PBU 9/99 Income of the organization
In accordance with PBU 9/99, the income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets, cash, other property or the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from property owners. The document establishes the rules for the classification of income, discloses the list, composition of the organization's income and the procedure for their recognition. This PBU is used by commercial organizations (with the exception of credit and insurance) and regulates the procedure for reflecting information.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
On approval of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation
Document with changes made:
(Bulletin of Normative Acts of Federal Executive Bodies, N 7-8, 14.02.2000, 21.02.2000);
(Rossiyskaya Gazeta, N 92-93, 16.05.2000) (entered into force since 2000 financial statements);
(Rossiyskaya Gazeta, N 242, 27.10.2006) (entered into force starting from the annual financial statements for 2006);
(Rossiyskaya Gazeta, N 99, 05/12/2007) (entered into force on January 1, 2008);
(Rossiyskaya Gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts of federal executive bodies, No. 13, March 28, 2011) (entered into force with the 2011 financial statements);
by order of the Ministry of Finance of Russia of March 29, 2017 N 47n (Official Internet portal of legal information www.pravo.gov.ru, 04/19/2017, N 0001201704190005);
by order of the Ministry of Finance of Russia of April 11, 2018 N 74n (Official Internet portal of legal information www.pravo.gov.ru, 04/26/2018, N 0001201804260017).
____________________________________________________________________
____________________________________________________________________
The document also takes into account:
;
decision of the Supreme Court of the Russian Federation of July 8, 2016 N AKPI16-443;
decision of the Supreme Court of the Russian Federation of January 29, 2018 N AKPI17-1010 (entered into force on March 5, 2018).
____________________________________________________________________
In pursuance of the Accounting Reform Program in accordance with international financial reporting standards, approved by the Government of the Russian Federation of March 6, 1998 N 283, and the order of the Government of the Russian Federation of March 21, 1998 N 382-r
I order:
1. To approve the attached Regulation on accounting and financial reporting in the Russian Federation.
2. To declare invalid:
Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";
clause 3 of the order of the Ministry of Finance of the Russian Federation of February 3, 1997 N 8 "On the quarterly financial statements of the organization."
The minister
M.M. Zadornov
Registered
at the Ministry of Justice
Russian Federation
August 27, 1998
registration N 1598
Regulations on accounting and financial reporting in the Russian Federation
APPROVED BY
by order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n
I. General Provisions
2. The Regulation determines the procedure for organizing and maintaining accounting records, drawing up and submitting financial statements by legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the organization's relationship with external consumers accounting information (paragraph as amended by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.
Branches and representative offices of foreign organizations located on the territory of the Russian Federation can keep accounting based on the rules established in the country of location of the foreign organization, if the latter do not contradict the International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.
3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves regulations (standards) on accounting, other regulatory legal acts and methodological guidelines on accounting, which form the system of regulatory regulation of accounting and are binding on organizations in the territory Of the Russian Federation, including when carrying out activities outside the Russian Federation (paragraph as amended, entered into force from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
4. In accordance with the Federal Law "On Accounting":
a) the subparagraph has ceased to be in force from April 30, 2017 -;
b) the subparagraph has ceased to be effective from April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n;
c) the main tasks of accounting are:
formation of complete and reliable information about the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external investors, creditors and other users of financial statements;
provision of information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business operations and their feasibility, the availability and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;
prevention of negative results of the economic activity of the organization and identification of on-farm reserves to ensure its financial stability.
5. The organization for setting up accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting by federal laws, independently form its accounting policy, based on its structure, industry and others features of the activity.
6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations is borne by the head of the organization.
7. The head of the organization may, depending on the volume of accounting work:
a) establish the accounting service as a structural unit headed by the chief accountant;
b) introduce the position of an accountant into the staff;
c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations that are classified as small businesses under the legislation of the Russian Federation.
8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.
At the same time, the following are approved:
a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;
forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
methods for assessing certain types of property and liabilities;
the procedure for carrying out an inventory of property and liabilities;
rules of workflow and technology for processing accounting information;
the procedure for monitoring business operations, as well as other decisions necessary for organizing accounting.
II. Basic rules of accounting
Accounting requirements
9. The organization maintains accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounts of accounting.
The working chart of accounts of accounting is approved by the organization on the basis of the Chart of accounts of accounting approved by the Ministry of Finance of the Russian Federation.
The accounting of property, liabilities and business transactions (facts of economic activity) is maintained in the currency of the Russian Federation - in rubles. Documenting property, liabilities and other facts of economic activity, maintaining accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.
10. For accounting in the organization, an accounting policy is formed, which assumes property isolation and continuity of the organization's activities, the sequence of application of accounting policies, as well as the temporary * certainty of the facts of economic activity.
___________________
* In this word the stress is on the penultimate syllable. - Note from the manufacturer of the database.
The accounting policy of the organization should meet the requirements of completeness, discretion, priority of content over form, consistency and rationality.
11. In the accounting of the organization, the current costs of manufacturing products, performing work and providing services and costs associated with capital and financial investments are accounted for separately.
Documenting business transactions
12. The paragraph has become invalid since April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood as persons who keep accounting in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.
13. The paragraph has become invalid since April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
The paragraph became invalid on April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
Depending on the nature of the operation, the requirements of regulatory enactments, accounting guidelines and technology for processing accounting information, additional details may be included in the primary documents.
14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them.
Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the details of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) ... Financial and credit liabilities are understood as documents formalizing the financial investments of an organization, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, the primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.
15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the end of the transaction.
When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.
The creation of primary accounting documents, the procedure and terms of their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved in the organization. Timely and high-quality execution of primary accounting documents, their transfer in due time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons who drew up and signed these documents.
16. Making corrections to cash and bank documents is not allowed. The rest of the primary accounting documents can be corrected only by agreement with the persons who drew up and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the amendments.
17. To control and streamline the processing of data on business transactions on the basis of primary accounting documents, consolidated accounting documents can be drawn up.
18. Primary and consolidated accounting documents can be drawn up on paper and machine information carriers. In the latter case, the organization is obliged to make copies of such documents on paper at its own expense for other participants in business operations, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
Accounting registers
19. The accounting registers are intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting, for reflection on the accounting accounts and in the accounting statements.
Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine-grammes obtained using computer technology, as well as on computer storage media. When maintaining accounting registers on computer media, it should be possible to display them on paper media.
Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that are granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of general methodological principles of accounting.
20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the corresponding accounting accounts.
The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who drew up and signed them.
21. When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.
Persons who have gained access to information contained in accounting registers and in internal accounting statements are obliged to keep commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.
Valuation of property and liabilities
23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to assessment in monetary terms.
Assessment of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value as of the date of posting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).
The composition of actually incurred costs includes, in particular, the costs of acquiring the property itself, interest paid on a commercial loan provided upon purchase, margins (markups), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, shipping, storage and shipping costs incurred by third parties.
The formation of the current market value is based on the price in effect on the date of capitalization of the property received free of charge for this or a similar type of property. The data on the current price must be confirmed by documentary or expert evidence.
The cost of manufacturing is recognized as actually incurred costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of an item of property in the process of manufacturing property.
The use of other valuation methods, including by means of reservation, is allowed in cases stipulated by the legislation of the Russian Federation, as well as by the regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.
24. Entries in the accounting for the organization's foreign currency accounts, as well as for operations in foreign currency, are made in rubles in amounts determined by translating foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.
25. It is allowed to keep accounting records of property, liabilities and business transactions in amounts rounded up to whole rubles. The resulting sum differences are attributed to the financial results of a commercial organization or an increase in income (decrease in expenses) of a non-profit organization (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Inventory of property and liabilities
26. To ensure the reliability of accounting data and financial statements, organizations are obliged to carry out an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
The order (the number of inventories in the reporting year, the dates of their holding, the list of property and obligations checked for each of them, etc.) for the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.
27. Carrying out an inventory is mandatory:
when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
before drawing up the annual financial statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In organizations located in the regions of the Far North and equivalent areas, inventory of goods, raw materials and materials can be carried out during the period of their lowest residues;
when changing financially responsible persons;
when revealing the facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
upon reorganization or liquidation of an organization;
in other cases stipulated by the legislation of the Russian Federation.
28. Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order:
a) the surplus property is credited at the market value on the date of the inventory and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization (subparagraph as amended by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n;
b) the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the guilty persons are not identified or the court refused to recover losses from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses from a non-profit organization (subparagraph as amended on March 3, 2000 by order of the Ministry of Finance Russia of December 30, 1999 N 107n.
III. Basic rules for the preparation and presentation of financial statements
Primary requirements
29. The clause has become invalid since May 7, 2018 - order of the Ministry of Finance of Russia dated April 11, 2018 N 74n.
30. The financial statements of organizations consist of (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n:
a) balance sheet;
b) profit and loss statement;
c) annexes to them, in particular a cash flow statement, an annex to the balance sheet and other reports provided for by regulatory enactments of the accounting regulatory system;
d) explanatory note;
e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
The paragraph is excluded from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.
Other bodies, which are granted the right to regulate accounting by federal laws, approve, within their competence, accounting forms and instructions on how to fill them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.
32. The financial statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.
When preparing financial statements, the organization is guided by this Regulation, unless otherwise established by other provisions (standards) on accounting (the paragraph is additionally included in the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n).
33. The financial statements of the organization should include indicators of the activities of branches, representative offices and other structural divisions, including those allocated to separate balance sheets.
35. In the financial statements, data on numerical indicators are provided for at least two years - the reporting one and the one preceding the reporting one (except for the report drawn up for the first reporting year).
If the data for the period preceding the reporting year are not comparable with the data for the reporting period, then the first of the named data is subject to correction based on the rules established by regulatory enactments. Each significant adjustment should be disclosed in an explanatory note, along with an indication of its reasons.
36. The financial statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.
The first reporting year for a newly created or reorganized organization is the period from the date of its state registration to December 31 inclusive, and for an organization newly created after October 1 (including October 1) - from the date of state registration to December 31 of the following year inclusive.
Data on the facts of economic activities carried out before the state registration of the newly created organization are included in its financial statements for the first reporting year.
37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
38. Financial statements are signed by the head and chief accountant of the organization.
In organizations where accounting is kept on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization, the head of a specialized organization (centralized accounting) or a specialist in accounting.
The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.
39. Changes in the financial statements relating both to the reporting year and to the previous periods (after its approval) are made in the statements drawn up for the reporting period, in which distortions of its data were found.
40. In the financial statements, offsetting between items of assets and liabilities, items of profit and loss is not allowed, unless such offset is provided for by the rules established by regulatory enactments.
Rules for evaluating articles of financial statements
Uncompleted capital investments
41. Incomplete capital investments include the costs of construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design - prospecting, geological prospecting and drilling works, the costs of allocating land plots and resettlement in connection with construction, for training personnel for newly built organizations, and others) Ministry of Finance of Russia dated December 24, 2010 N 186n.
..
42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Financial investments
43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (pooled) capitals of other organizations, as well as loans granted to other organizations.
44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed to be evenly attributed to the financial results of a commercial organization or an increase in expenses from a non-profit organization as the income attributable to them is accrued (paragraph as amended from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Organizations acting as professional participants in the securities market may revalue investments in securities acquired for the purpose of generating income from their sale, as the quotation on the stock exchange changes.
Financial investment items (other than loans) that have not been paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition under the agreement with the attribution of the outstanding amount under the item of creditors in the balance sheet liability in cases where the rights to the object have been transferred to the investor. In other cases, the amounts contributed to the account of the objects of financial investments to be acquired are shown in the asset of the balance sheet under the item of debtors.
45. Investments of the organization in the shares of other organizations quoted on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24 2010 N 186n.
Fixed assets
46. To fixed assets as a set of material values used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle if it exceeds 12 months, include buildings, structures, workers and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, industrial and household equipment and accessories, working and productive livestock, perennial plantings, on-farm roads and other fixed assets.
Fixed assets also include capital investments in the radical improvement of land (drainage, irrigation and other reclamation work) and in leased fixed assets.
Capital investments in perennial plantings, radical improvement of land are included in fixed assets annually in the amount of costs related to the areas taken into operation in the reporting year, regardless of the date of completion of the entire complex of works.
The structure of fixed assets includes land plots owned by the organization, objects of natural resources (water, subsoil and other natural resources).
47. Completed capital investments in leased fixed assets are credited by the lessee to their own fixed assets in the amount of actual costs incurred, unless otherwise provided by the lease agreement.
48. The cost of fixed assets of the organization is repaid by calculating depreciation over their useful life.
Depreciation of fixed assets is calculated regardless of the results of the organization's economic activity in the reporting period in one of the following ways:
linear method;
method of writing off the cost in proportion to the volume of products (works, services);
diminishing balance method;
method of writing off the value by the sum of the number of years of useful life.
The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
Items of fixed assets of non-profit organizations are not subject to depreciation (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).
____________________________________________________________________
The paragraph, additionally included by the order of the Ministry of Finance of Russia dated March 24, 2000 N 31n, was declared invalid (invalid), not entailing legal consequences from the moment of publication - the decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.
____________________________________________________________________
The cost of land plots, natural resources is not redeemed.
49. Fixed assets are reflected in the balance sheet at their residual value, ie. at the actual costs of their acquisition, construction and manufacture minus the amount of accrued depreciation (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Changes in the initial cost of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of the corresponding objects are disclosed in the appendices to the balance sheet. A commercial organization has the right, no more than once a year (at the end of the reporting year) to revalue fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of arising differences to the organization's additional capital account, unless otherwise provided by regulatory legal acts on accounting (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
50. Clause is no longer valid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
51. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
52. Clause is no longer valid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
53. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
54. Material assets remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value as of the write-off date (clause as amended on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended , entered into force with the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Intangible assets
55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:
from patents for inventions, industrial designs, selection achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use (paragraph as amended;
from rights to know-how, etc.
In addition, the business reputation of the organization belongs to intangible assets (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
56. The cost of objects of intangible assets is redeemed by depreciation over the specified period of their useful life.
For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:
linear method based on the norms calculated by the organization on the basis of their useful life;
method of writing off the cost in proportion to the volume of products (works, services).
The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
For intangible assets received under a donation agreement and free of charge in the process of privatization, acquired using budgetary appropriations and other similar funds (in terms of the cost attributable to the amount of these funds) amortization is not charged (paragraph as amended on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
____________________________________________________________________
The fourth paragraph of clause 56 was set out in a new edition on the basis of the order of the Ministry of Finance of Russia dated March 24, 2000 N 31n.
The specified change in the fourth paragraph of clause 56 was recognized as invalid (invalid), not entailing legal consequences from the moment of publication - the decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.
The decision can be appealed to the Cassation Board of the Supreme Court of the Russian Federation within ten days from the date of its issuance in its final form.
____________________________________________________________________
The amortization of intangible assets is accrued regardless of the results of the organization's activities in the reporting period.
The acquired business reputation of the organization must be adjusted within twenty years (but not more than the period of the organization's activity) (the paragraph is additionally included starting from the 2000 financial statements by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).
Depreciation deductions for a positive business reputation of an organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization is written off in full to the financial results of the organization as other income (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated September 18, 2006 N 116n; as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
57. Intangible assets are reflected in the balance sheet at their residual value, ie. on the actual costs of the acquisition, manufacture and costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Raw materials, materials, finished products and goods
58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.
The actual cost of material resources is determined based on the actual costs incurred for their purchase and manufacture.
Determination of the actual cost of material resources written off for production is allowed to be made by one of the following methods for estimating reserves:
at the cost of a unit of inventory;
at the average cost;
at the cost of the first acquisitions (FIFO);
the paragraph was excluded from January 1, 2008 by order of the Ministry of Finance of Russia dated March 26, 2007 N 26n - see the previous reaction.
59. Finished products are reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use in the production process of fixed assets, raw materials, materials, fuel, energy, labor resources, and other costs of production cost items.
60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.
When selling (dispensing) goods, their cost is allowed to be written off using the valuation methods set forth in clause 58 of these Regulations.
When an organization engaged in retail trade records goods at sales prices, the difference between the acquisition cost and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that adjusts the cost of goods (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia of December 24, 2010 N 186n.
61. The goods shipped, the work handed over and the services rendered, for which the revenue is not recognized, are reflected in the balance sheet at the actual (or standard (planned) full cost price, including, along with the production cost price), the costs associated with the sale (sale) of products, works, services reimbursed by the contractual (contract) price (paragraph is supplemented from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
62. The values provided for in paragraphs 58-60 of this Regulation, for which the price during the reporting year has decreased or which are morally obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the possible sale price if it is lower than the initial cost of procurement (acquisitions), with the attribution of the difference in prices to the financial results of a commercial organization or an increase in expenses from a non-profit organization.
Work in progress and prepaid expenses
63. Products (works) that have not gone through all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance, are classified as work in progress.
64. Work in progress in mass and serial production may be reflected in the balance sheet:
at the actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.
In the case of a one-off production of products, work-in-progress is reflected in the balance sheet at the actual costs incurred.
65. The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type ( paragraph as amended, entered into force with the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Capital and reserves
66. The structure of the organization's equity capital includes the authorized (reserve), additional and reserve capital, retained earnings and other reserves.
67. The balance sheet reflects the amount of the authorized (pooled) capital registered in the constituent documents as a set of contributions (shares, shares, share contributions) of the founders (participants) of the organization.
The authorized (pooled) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (pooled) capital are reflected in the balance sheet separately.
State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized capital formed in accordance with the established procedure.
68. The amount of the revaluation of non-current assets, carried out in accordance with the established procedure, the amount received in excess of the par value of the placed shares (share premium of the joint-stock company), and other similar amounts are accounted for as additional capital and are reflected in the balance sheet separately (paragraph as amended from from the 2000 financial statements by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
69. The reserve fund created in accordance with the legislation of the Russian Federation to cover losses of the organization, as well as to redeem the bonds of the organization and repurchase its own shares, is reflected in the balance sheet separately.
70. The organization creates reserves for doubtful debts in case of recognition of receivables doubtful with the attribution of the amounts of reserves to the financial results of the organization (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The receivables of an organization are considered doubtful if they are not repaid or, with a high degree of probability, will not be repaid within the terms established by the agreement, and are not provided with appropriate guarantees (paragraph as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
The amount of the provision is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repayment of the debt in full or in part.
If by the end of the reporting year following the year of creation of the reserve for doubtful debts, this reserve in any part will not be used, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.
71. The item has been excluded starting from the 2000 financial statements - order of the Ministry of Finance of Russia dated March 24, 2000 N 31n.
72. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Settlements with debtors and creditors
73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable at the end of the reporting period.
74. The amounts reflected in the financial statements for settlements with banks, the budget must be agreed with the relevant organizations and are identical. Leaving unsettled amounts on the balance sheet for these calculations is not allowed.
75. The balances of foreign currency on the organization's foreign currency accounts, other monetary funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank of the Russian Federation effective at the reporting date.
76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery are referred to the financial results of a commercial organization or an increase in income (decrease in expenses) from a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and the payer respectively, according to the articles of debtors or creditors (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
77. Accounts receivable, for which the limitation period has expired, other debts that are unrealistic for collection, are written off for each obligation based on the data of the inventory, written justification and the order (instruction) of the head of the organization and are assigned respectively to the funds of the reserve of doubtful debts or to financial results from a commercial organization, if, in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by clause 75 * of these Regulations, or for an increase in expenses from a non-profit organization (paragraph as amended on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
________________
* Probably a mistake in the original. To be read "paragraph 70".
- Note from the manufacturer of the database.
Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt must be reflected in the balance sheet within five years from the date of write-off in order to monitor the possibility of its recovery in the event of a change in the debtor's property status.
78. Amounts of accounts payable and accounts payable, for which the limitation period has expired, are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are referred to the financial results of a commercial organization or an increase in income from a non-profit organization (clause as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Profit (loss) of the organization
79. Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting for all business operations of the organization and the assessment of balance sheet items according to the rules adopted by regulatory legal acts on accounting (paragraph as amended, entered into force with the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
80. Profit or loss identified in the reporting year, but related to the operations of previous years, are included in the financial results of the organization of the reporting year.
81. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is referred to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization (paragraph as amended , entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), ie. the final financial result revealed for the reporting period, less taxes due from profits established in accordance with the legislation of the Russian Federation and other similar mandatory payments, including sanctions for non-compliance with tax rules.
IV. The procedure for submitting financial statements
84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to the bodies authorized to manage state property (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Financial statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.
The organization is obliged to submit financial statements to the specified addresses, one copy free of charge.
85. Organizations are obliged to submit annual financial statements in the amount of the forms provided for in paragraph 30 of these Regulations (paragraph as amended, entered into force on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an annex to the balance sheet, other annexes and an explanatory note.
86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases provided for by the legislation of the Russian Federation - within 30 days after the end of the quarter (paragraph as amended by effective from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Within the specified time frame, a specific date for the submission of financial statements is established by the founders (participants) of the organization or by the general meeting (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The paragraph has become invalid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
87. The clause has ceased to be in force from March 3, 2000 - ..
88. The day of submission of financial statements by the organization is determined by the date of its mailing or the date of the actual transfer of ownership.
If the date of submission of financial statements falls on a non-working (day off) day, then the first working day following it is considered the deadline for submitting the statements.
89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can get acquainted with the annual financial statements and receive copies of them with reimbursement of copying costs (paragraph as amended from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
The organization should provide an opportunity for interested users to familiarize themselves with the accounting records.
Financial statements containing indicators classified as state secrets under the legislation of the Russian Federation shall be presented taking into account the requirements of the said legislation.
90. In the cases stipulated by the legislation of the Russian Federation, the organization publishes the financial statements and the auditor's report (paragraph as amended, entered into force with the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting by federal laws.
V. Basic rules of consolidated financial statements
91. If an organization has subsidiaries and dependent companies, in addition to its own financial statements, consolidated financial statements are also drawn up, including indicators of reports of such companies located in the territory of the Russian Federation and abroad, in accordance with the procedure established by the Ministry of Finance of the Russian Federation.
92. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
93. Clause is no longer valid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
94. Clause is no longer valid from the 2011 financial statements - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
95. The clause has become invalid since March 3, 2000 - order of the Ministry of Finance of Russia dated December 30, 1999 N 107n ..
96. Consolidated financial statements are signed by the head and chief accountant of the organization.
97. The responsibility of the persons who signed the consolidated financial statements is determined in accordance with the legislation of the Russian Federation.
Vi. Storage of accounting documents
98. An organization is obliged to keep primary accounting documents, accounting registers and financial statements for the period established in accordance with the rules for organizing state archival affairs, but not less than five years.
99. The working chart of accounts of accounting, other documents of accounting policies, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to prepare financial statements.
100. Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.
The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.
101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
Document revision taking into account
changes and additions prepared
JSC "Codex"
This document establishes the composition, content and methodological foundations for the formation of financial statements of organizations of an organization - legal entities] in accordance with Russian legislation.
PBU 4/99 requirements do not apply to credit organizations, as well as to state (municipal) institutions.
According to the conclusion of the Ministry of Justice of Russia, order of 06.07.1999 N 43n
does not need state registration.
Ministry of Finance of the Russian Federation
On approval of the Accounting Regulations "Financial statements of the organization" PBU 4/99
As amended on: 18.09.2006 N 115n; 08.11.2010 N 142n.
See the text of the document in .pdf format
(corresponds to the publication on the site
Ministry of Finance of Russia: http://www.minfin.ru)
In accordance with the Program for reforming accounting in accordance with international financial reporting standards, approved by the Decree of the Government of the Russian Federation dated March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:
1. To approve the accompanying accounting "Financial statements of the organization" (PBU 4/99).
2. To recognize as invalid the Order of the Ministry of Finance of the Russian Federation of February 8, 1996 N 10 "On approval of the Accounting Regulations" Financial statements of the organization "(PBU 4/96)".
3. To put this Order into effect starting from the 2000 financial statements.
Minister of Finance
Russian Federation
M. Kasyanov
Approved by
by order of the Ministry of Finance
Russian Federation
from 06.07.99 N 43n
Accounting Regulations
"Financial statements of the organization" (PBU 4/99)
I. General Provisions
1. This Regulation establishes the composition, content and methodological foundations for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit institutions and state (municipal) institutions.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 08.11.2010 N 142n)
2. The Regulation does not apply to the preparation of reports developed by the organization for internal purposes, reports prepared for state statistical observation, reporting information submitted by a credit institution in accordance with its requirements, and the compilation of reporting information for other special purposes, if the rules for the preparation of such reports and information does not provide for the use of this Regulation.
3. This Regulation is applied by the Ministry of Finance of the Russian Federation when establishing:
standard forms of financial statements and instructions on the procedure for preparing statements;
a simplified procedure for the formation of financial statements for small businesses and non-profit organizations;
features of the formation of consolidated financial statements;
features of the formation of financial statements in cases of reorganization or liquidation of an organization;
features of the formation of financial statements by insurance organizations, non-state pension funds, professional participants in the securities market and other organizations in the field of financial intermediation;
the order of publication of financial statements.
II. Definitions
4. For the purposes of this Regulation, the following concepts mean the following:
accounting reporting - a unified system of data on the property and financial position of an organization and on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms;
reporting period - the period for which the organization must prepare financial statements;
reporting date - the date as of which the organization must prepare financial statements;
user - a legal or natural person interested in information about the organization.
III. Composition of financial statements and general requirements for it
5. The financial statements consist of a balance sheet, a profit and loss statement, annexes thereto and an explanatory note (hereinafter the annexes to the balance sheet and profit and loss statement and an explanatory note are referred to as explanations to the balance sheet and profit and loss statement), and also an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
By virtue of part 1 of article 30 of Federal Law N 402-FZ, clause 6 of this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
6. The financial statements should give a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. The financial statements formed on the basis of the rules established by the regulatory enactments on accounting are considered to be reliable and complete.
If, when compiling financial statements based on the rules of this Regulation, the organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes the corresponding additional indicators and explanations in the financial statements.
If, when drawing up financial statements, the application of the rules of this Regulation does not allow forming a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may allow a deviation from these rules.
7. When preparing financial statements, the organization must ensure the neutrality of the information contained in it, ie. the unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
8. The financial statements of the organization should include indicators of the activities of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
9. The organization must, when drawing up the balance sheet, profit and loss statement and explanations to them, adhere to their adopted content and form consistently from one reporting period to another.
Changing the adopted content and form of the balance sheet, profit and loss statement and explanations to them is allowed in exceptional cases, for example, when changing the type of activity. The organization should provide evidence of the justification for each such change. A material change should be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons for the change.
10. For each numerical indicator of financial statements, except for the report drawn up for the first reporting period, data must be provided for at least two years - the reporting one and the preceding one.
If the data for the period preceding the reporting period are incomparable with the data for the reporting period, then the first of the named data must be adjusted based on the rules established by regulatory enactments on accounting. Each material adjustment should be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons for the adjustment.
11. Items of the balance sheet, profit and loss statement and other separate forms of financial statements, which, in accordance with the provisions on accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms ) or not provided (in self-developed forms and in the explanatory note).
Indicators on individual assets, liabilities, income, expenses and business operations should be presented separately in the financial statements if they are material and if, without knowledge of them by interested users, it is impossible to assess the financial position of the organization or the financial results of its activities.
Indicators on certain types of assets, liabilities, income, expenses and business transactions can be presented in the balance sheet or the income statement in a total amount with disclosure in the explanations to the balance sheet and income statement, if each of these indicators is individually insignificant for assessment by interested users of the financial position of the organization or the financial results of its activities.
12. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
13. When drawing up financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the next year.
14. Each constituent part of the accounting statements provided for by this Regulation must contain the following data: name of the constituent part; an indication of the reporting date or reporting period for which the financial statements were drawn up; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
15. The financial statements must be prepared in Russian.
16. The financial statements must be drawn up in the currency of the Russian Federation.
17. The financial statements are signed by the head and the chief accountant (accountant) of the organization.
In organizations where accounting is conducted on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by a specialist in accounting.
18. The balance sheet should characterize the financial position of the organization as of the reporting date.
19. In the balance sheet, assets and liabilities should be presented with a subdivision depending on the maturity (maturity) for short-term and long-term. Assets and liabilities are presented as short-term if the maturity (maturity) period for them is not more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.
Chapter | Group of articles | Articles |
---|---|---|
1 | 2 | 3 |
ASSETS | ||
Fixed assets | Intangible assets | Intellectual (industrial) property rights |
Patents, licenses, trademarks, service marks, other similar rights and assets | ||
Organizational expenses | ||
Business reputation of the organization | ||
Fixed assets | Land plots and natural resources | |
Buildings, machinery, equipment and other fixed assets | ||
Construction in progress | ||
Profitable investments in material assets | Property for leasing | |
Property provided under a rental agreement | ||
Financial investments | Investments in subsidiaries | |
Investments in associates | ||
Investments in other organizations | ||
Loans provided to organizations for a period of more than 12 months | ||
Other financial investments | ||
Current assets | Stocks | Raw materials, materials and other similar values |
Costs in work in progress (distribution costs) | ||
Finished goods, goods for resale and goods shipped | ||
Future expenses | ||
Value added tax on acquired assets | ||
Receivables | Buyers and Customers | |
Bills receivable | ||
Debts from subsidiaries and affiliates | ||
Debts of participants (founders) on contributions to the authorized capital | ||
Advances issued | ||
Other debtors | ||
Financial investments | Loans granted to organizations for a period of less than 12 months | |
Own shares repurchased from shareholders | ||
Other financial investments | ||
Cash | Settlement accounts | |
Foreign exchange accounts | ||
Other cash | ||
PASSIVE | ||
Capital and reserves | Authorized capital | |
Extra capital | ||
Reserve capital | Provisions formed in accordance with the legislation | |
Reserves formed in accordance with the constituent documents | ||
Retained earnings (uncovered loss - deducted) | ||
long term duties | Borrowed funds | Loans maturing more than 12 months after the reporting date |
Loans due more than 12 months after the reporting date | ||
Other liabilities | ||
Short-term liabilities | Borrowed funds | Loans repayable within 12 months after the reporting date |
Loans maturing within 12 months after the reporting date | ||
Accounts payable | Suppliers and contractors | |
Bills payable | ||
Debts to subsidiaries and affiliates | ||
Debts to the staff of the organization | ||
Debts to the budget and state extra-budgetary funds | ||
Debts to participants (founders) for the payment of income | ||
Advances received | ||
Other lenders | ||
revenue of the future periods | ||
Provisions for future expenses and payments |
V. Contents of the profit and loss statement
21. The profit and loss statement should characterize the financial results of the organization for the reporting period.
22. In the income statement, income and expenses should be shown with a division into ordinary and other.
Proceeds from the sale of goods, products, works, services, net of value added tax, excise taxes, etc. taxes and mandatory payments (net - revenue)
The cost of goods, products, works, services sold (except for commercial and administrative expenses)
Gross profit
Business expenses
Administrative expenses
Profit / loss from sales
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
Profit / loss before tax
Income tax and other similar mandatory payments
Profit / loss from ordinary activities
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
Net profit (retained earnings
(uncovered loss)
Vi. Contents of the explanations to the balance sheet and income statement
24. Explanations to the balance sheet and profit and loss statement should disclose information related to the accounting policy of the organization, and provide users with additional data that is inappropriate to include in the balance sheet and profit and loss statement, but which are necessary for users of financial statements for a realistic assessment the financial position of the organization, the financial results of its activities and changes in its financial position.
25. The explanations to the balance sheet and the profit and loss statement should indicate that the financial statements were formed by the organization on the basis of the accounting and reporting rules in force in the Russian Federation, except for cases when the organization allowed deviations from these rules in the preparation of financial statements in accordance with from these Regulations.
Significant deviations should be disclosed in the financial statements indicating the reasons that caused these deviations, as well as the result that these deviations had on understanding the state of the financial position of the organization, the reflection of the financial results of its activities and changes in its financial position. The organization must provide confirmation of the assessment in monetary terms of the consequences of deviations from the accounting and reporting rules in force in the Russian Federation.
Note.
The regulation on accounting "Accounting policy of the organization" (PBU 1/98) became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation dated 06.10.2008 N 106n, which approved from January 1, 2009 the new Regulation on accounting "Accounting policy of the organization" (PBU 1 / 2008).
26. The procedure for disclosing the accounting policy of the organization is established by the Regulation on accounting "Accounting policy of the organization" (PBU 1/98) (Order of the Ministry of Finance of Russia dated December 9, 1998, registered with the Ministry of Justice of Russia on December 31, 1998, registration number 1673).
27. Notes to the balance sheet and income statement should disclose the following additional information:
- on the presence at the beginning and end of the reporting period and movement during the reporting period of certain types of intangible assets;
- availability at the beginning and end of the reporting period and movement during the reporting period of certain types of fixed assets;
- availability at the beginning and end of the reporting period and the movement during the reporting period of leased fixed assets;
- on the presence at the beginning and end of the reporting period and movement during the reporting period of certain types of financial investments;
- on the presence at the beginning and end of the reporting period of certain types of receivables;
- about changes in the capital (charter, reserve, additional, etc.) of the organization;
- on the number of shares issued by the joint-stock company and fully paid; the number of shares issued but not paid or paid in part; par value of shares owned by a joint stock company, its subsidiaries and affiliates;
- on the composition of reserves for future expenses and payments, estimated reserves, their availability at the beginning and end of the reporting period, the movement of funds of each reserve during the reporting period;
- on the presence at the beginning and end of the reporting period of certain types of accounts payable;
- on the volume of sales of products, goods, works, services by type (industry) of activity and geographic sales markets (activity);
- on the composition of production costs (distribution costs);
- on the composition of other income and expenses;
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n) - on extraordinary facts of economic activity and their consequences;
- any security issued and received for the organization's obligations and payments;
- about events after the reporting date and conditional facts of economic activity;
- about terminated operations;
- about affiliated persons;
- about state aid;
- on earnings per share.
28. Explanations to the balance sheet and income statement disclose information in the form of separate reporting forms (cash flow statement, statement of changes in equity, etc.) and in the form of an explanatory note.
The clarified line item in the balance sheet and profit and loss statement must be referenced to such disclosure.
29. The financial statements must disclose data on cash flows in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.
The statement of cash flows should characterize changes in the financial position of the organization in the context of current, investment and financial activities.
Cash balance at the beginning of the reporting period
Funds received - total
including:
- from the sale of products, goods, works and services
- from the sale of fixed assets and other property
- advances received from buyers (customers)
- budget allocations and other earmarked funding
- loans and borrowings received
- dividends, interest on financial investments
- other supply
Funds sent - total
including:
- to pay for goods, works, services
- for wages
- for contributions to state extra-budgetary funds
- to issue advances
- for financial investments
- for the payment of dividends, interest on securities
- for settlements with the budget
- to pay interest on loans received
- other payments, transfers
Cash balance at the end of the reporting period.
30. Business partnerships and companies in the accounting statements must disclose information on the presence and changes in the authorized (share) capital, reserve capital and other components of the capital of the organization.
Capital amount at the beginning of the reporting period
Capital increase - total
including:
- through additional issue of shares
- due to revaluation of property
- due to the increase in property
- due to reorganization of a legal entity (merger, accession)
- from income that, in accordance with the accounting and reporting rules, are directly attributable to capital increases
Decrease in capital - total
including:
- by reducing the par of shares
- by reducing the number of shares
- due to the reorganization of a legal entity (division, separation)
- at the expense of expenses that, in accordance with the rules of accounting and reporting, are directly attributed to a decrease in capital
The amount of capital at the end of the reporting period.
31. Explanations to the balance sheet and income statement should disclose (if these data are not available in the information accompanying the accounting report):
- legal address of the organization;
- main activities;
- the average annual number of employees for the reporting period or the number of employees as of the reporting date;
- composition (names and positions) of members of the executive and control bodies of the organization.
Vii. Rules for evaluating articles of financial statements
32. When evaluating the articles of the financial statements, the organization must ensure compliance with the assumptions and requirements provided for by the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98).
33. The balance sheet data at the beginning of the reporting period should be comparable with the balance sheet data for the period preceding the reporting period (taking into account the reorganization performed, as well as changes related to the application of the Accounting Regulations "Accounting policy of the organization").
34. In the financial statements, offsetting between items of assets and liabilities, items of profit and loss is not allowed, except for cases when such offset is provided for by the relevant provisions on accounting.
35. The balance sheet should include numbers in the net estimate, ie. minus the regulatory values that should be disclosed in the notes to the balance sheet and income statement.
36. The rules for evaluating individual articles of financial statements are established by the relevant provisions on accounting.
By virtue of Part 1 of Article 30 of Federal Law N 402-FZ, Clause 37 of this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
37. When deviating from the rules provided for in - of this Regulation, material deviations should be disclosed in the explanations to the balance sheet and profit and loss statement, together with an indication of the reasons that caused these deviations, and the result that these deviations had on understanding the state of the financial position of the organization, the reflection of the financial results of its activities and changes in its financial position.
38. Articles of financial statements drawn up for the reporting year must be confirmed by the results of an inventory of assets and liabilities.
By virtue of Part 1 of Article 30 of Federal Law N 402-FZ, Section VIII of this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
VIII. Information accompanying accounting statements
39. An organization can provide additional information accompanying accounting statements if the executive body considers it useful for interested users in making economic decisions. It reveals the dynamics of the most important economic and financial indicators of the organization for a number of years; planned development of the organization; estimated capital and long-term financial investments; debt policy, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
Additional information, if necessary, can be presented in the form of analytical tables, graphs and diagrams.
When disclosing additional information, for example, environmental measures, the main measures taken and planned by the organization in the field of environmental protection, the impact of these measures on the level of long-term investments and profitability in the reporting year, characteristics of financial consequences for future periods, data on payments for violation of environmental legislation are given , environmental payments and payments for natural resources, current expenses for environmental protection and the degree of their impact on the financial results of the organization.
IX. Accounting audit
40. In cases stipulated by federal laws, the financial statements are subject to mandatory audit.
41. The final part of the auditor's report issued based on the results of the statutory audit of financial statements should be attached to these statements.
X. Publicity of financial statements
42. The financial statements are open to users - founders (participants), investors, credit institutions, creditors, buyers, suppliers, etc. The organization should provide an opportunity for users to familiarize themselves with the accounting statements.
43. The organization is obliged to ensure the submission of annual financial statements to each founder (participant) within the time limits established by the legislation of the Russian Federation.
44. The organization is obliged to submit financial statements in one copy (free of charge) to the state statistics body and to other addresses provided for by the legislation of the Russian Federation, within the time limits established by the legislation of the Russian Federation.
45. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements together with the final part of the auditor's report.
46. Publication of financial statements is made no later than June 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
47. The date of submission of financial statements for an organization is the day of its mailing or the day of its actual transfer to belonging.
If the date of submission of financial statements falls on a non-working (day off) day, then the date for submission of financial statements is the first following working day.
XI. Interim accounting reporting
48. The organization must prepare interim financial statements for a month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation.
49. Interim financial statements consist of a balance sheet and a profit and loss statement, unless otherwise provided by the legislation of the Russian Federation or the founders (participants) of the organization.
50. General requirements for interim financial statements, the content of its components, the rules for evaluating articles are determined in accordance with these Regulations.
51. The organization must generate interim financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.
52. Submission and publication of interim financial statements are made in the cases and in the manner provided for by the legislation of the Russian Federation or the constituent documents of the organization.
PBU- These are accounting standards that regulate the accounting procedure for various assets, liabilities or events of economic activity. PBU approved by orders of the Ministry of Finance of Russia.
Accounting Regulations (PBU) are required documents. All companies that lead should follow them.
List of operating PBU
Regulations on accounting and financial reporting in the Russian Federation;
PBU 1/2008 Accounting policy of the organization;
PBU 2/2008 Accounting for construction contracts;
PBU 3/2006 Accounting for assets and liabilities, the value of which is 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 8/2010 Estimated liabilities, contingent liabilities and contingent assets;
PBU 9/99 Income of the organization;
PBU 10/99 Organization costs;
PBU 11/2008 Information on related parties;
PBU 12/2010 Information on segments;
PBU 13/2000 Accounting for State Aid;
PBU 14/2007 Accounting for intangible assets;
PBU 15/2008 Accounting for expenses on loans and credits;
PBU 16/02 Information on discontinued operations;
PBU 17/02 Accounting for expenses for research, development and technological work;
PBU 18/02 Accounting for income tax calculations;
PBU 19/02 Accounting for financial investments;
PBU 20/03 Information on participation in joint activities;
PBU 22/2010 Correction of errors in accounting and reporting;
PBU 23/2011 Cash flow statement;
PBU 24/2011 Accounting for the development of natural resources.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Accounting Regulations (PBU): details for the accountant
- Audit of the annual financial statements of organizations for 2018
Of the Federal Law "On Accounting" Accounting Regulations approved by the Ministry of Finance of Russia during the period ...
- What to look for when preparing the annual financial statements for 2017
It was discovered (clause 9 of the Accounting Regulations "Correction of errors in accounting ... However, by virtue of clause 34 of the Accounting Regulations" Financial Statements of the Organization "(PBU ..." collapsed balance ") (clause 19 of the Regulations on accounting "Accounting for tax settlements ... These conditions are (clause 5 of the Accounting Regulations" Estimated liabilities, contingent liabilities and ... with these facts (clause 5 of the Accounting Regulations "Accounting policy of the organization" ( PBU ...
- Incentive payments to employees related to the completion of construction
The basis of the second paragraph of clause 7 of the Accounting Regulations PBU 1/2008 "Accounting policy ... should be guided by clause 7.1 of the Accounting Regulations PBU 1/2008" Accounting policy ... the procedure for reflecting estimated liabilities established by the Accounting Regulations PBU 8 / 2010 "Estimated liabilities ... rules for the valuation of fixed assets established by the Accounting Regulations PBU 6/2001" Accounting for fixed assets ...
- "Standard" Requirements for Post-Balance Events
12/30/2017 No. 274n. Accounting Regulations "Events after the reporting date", approved by ...
- Financial statements - 2017: recommendations of the Ministry of Finance
... No. 69n "On Amendments to the Accounting Regulations" Accounting Policy of the Organization "(PBU 1 ...
- Interim accounting is canceled!
- Unification of accounting policies under FSBU and IFRS
April 28, 2017 No. 69n to the Accounting Regulations PBU 1/2008 "Accounting policy ..., drawn up in accordance with the requirements of the Accounting Regulations PBU 23/2011" Report on ... accounting. Based on clause 23 of the Accounting Regulations PBU 8/2010 “Estimated liabilities ... change. In addition, clause 14 of the Accounting Regulations PBU 6/01 “Accounting for the main ... she does this in accordance with IFRS. Accounting Regulations PBU 6/01 “Accounting for major ...
- Pledge. Accounting and taxation
...; (clauses 5, 12 of the Regulations on accounting "Income of the organization" PBU ..., clauses 5, 19 of the Regulations on accounting "Expenses of the organization" PBU ...) (clauses 5, 12 of the Regulation on accounting "Income of the organization" PBU ..., clauses 5, 19 of the Regulation on accounting "Expenses of the organization" PBU ... clause 7, 10.1 of the Regulation on accounting "Income of the organization" PBU ... 11, paragraph 2, clause 19 of the Accounting Regulations "Organization's expenses" PBU ...
- Fixed assets not accepted: what should an accountant do?
The fixed assets of the organization are established by the Regulation on accounting "Accounting for fixed assets" ...
- The procedure for documentary registration of the return of defective goods to the supplier
From clauses 2, 5, 6 of the Accounting Regulations "Accounting for inventories ... for claims". Based on the Accounting Regulations "Income of the organization" PBU ...
- Capital construction on its own: reflection in accounting
Funds, it is necessary to be guided, in particular, by the Regulation on accounting for long-term investments, approved by the letter of the Ministry of Finance ...
- Commodity credit under a simplified taxation system
A commodity loan is determined: - for the lender - by the Regulations on accounting "Accounting for financial investments" ... 12.2002 N 126n); - by the borrower - by the Regulations on accounting "Accounting for expenses on loans ... of the organization remains the same (clause 2 of the Regulations on accounting "Expenses of the organization", approved ... PBU 15/2008, clause 11 of the Accounting Regulations "Expenses of the organization" ... to repay the loan (clause 3 of the Regulations on accounting "Expenses of the organization", approved ...
- How to buy games or applications in the App Store without linking a card Payment methods for purchases in the app store
- Calculator for calculating insurance premiums SP for yourself
- There is a problem with the payment of the previous purchase how to remove Updating the payment information in the Apple device
- Invalid credit card number