P 34 instructions n 157n. With modifications and additions from
S. Kargasok 06.11.2015
On the basis of the order of the Chairman of the Control Body of the Kargasok District dated 11.09.2015. No. 19 and paragraph 1.9 of the work plan for 2015, approved by the Chairman of the Control Body of the Kargasok District on December 29, 2014. on the basis of the order dated 07.11.2014. No. 13, a control exercise was carried out to verify the use municipal property, owned by the Kindal rural settlement.
The due date for the audit is set. from 16.09.2015 to 07.10.2015, the period under review was year 2014.
The control event is formalized by an inspection report from02.10.2015. № 8
.
Abbreviations used in the information:
the federal law 131-FZ - Federal Law Russian Federation dated October 6, 2003 No. 131-FZ “On general principles local government In Russian federation";
Federal Law 161-FZ - Federal Law of the Russian Federation of November 14, 2002 No. No. 161-FZ "On State and Municipal Unitary Enterprises";
Federal Law No. 6-FZ - Federal Law No. 07.02.2011 No. 6-FZ "On the general principles of organization and activities of control and accounting bodies of the constituent entities of the Russian Federation and municipalities";
Federal Law 135-FZ On Protection of Competition - Federal Law of 26.07.2006 No. No. 135-FZ "On Protection of Competition";
Instruction 157n - Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of instructions for the use of a single chart of accounts accounting for public authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies sciences, state (municipal institutions) ".
Installed by check.
In 2014, there were no regulatory documents:
- “Regulations on the procedure for managing and disposing of municipal property in the municipality “Kindal rural settlement”;
- "Procedure for inventory and analytical accounting of treasury property";
- “Regulations on the peculiarities of writing off the property of the municipal formation “Kindal rural settlement”.
There are comments on the developed drafts of the first two above-mentioned documents.
P It is proposed to finalize the drafts of these documents.
The Accounting Policy includes part of the sections of the accounting procedure provided for by Instruction No. 157n for all state-owned institutions. Section 4 on intangible assets is included, which is not used in accounting due to the absence of an accounting object. An erroneous reference was made to the order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n "On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application".
P It was proposed to finalize the Accounting Policy based on the peculiarities of the structure, sectoral and other features of the activity and the powers performed.
Violations of Instruction No. 157n were established:
Not organized for balance sheet accounting for a part of objects worth up to 3,000 rubles. These objects were unreasonably taken into account on the balance sheet account 101;
Depreciation was unreasonably charged on a part of objects up to 3,000 rubles;
The Machines laptop has a book value of $22,050. with a minus sign;
Depreciation in the amount of 100% has not been accrued for a part of objects worth more than 3,000 rubles. up to 40,000 rubles;
The monitor, which belongs to inventories, is registered as a fixed asset;
Part of the objects of municipal property was not lawfully accounted for on account 101 “Fixed assets”, and not on account 108 “Non-financial assets of the treasury property”;
Part of the property (music centers, light music) was accounted for on the balance sheet of the Administration of the Kindalsky rural settlement, but it was necessary to take it into account on the balance sheet of the MKUK "Kindalsky BDTs";
Part of the property on the balance sheet account 101 of the Administration of the rural settlement is still registered with the materially responsible person Sysolin N.A. fired in 2012;
The write-off of the MR-512 rifle was carried out with the wording "Decommissioned for the needs of the institution";
The workshop (garage) was not lawfully accounted for on account 108 “Non-financial assets of the property of the treasury”, and not on account 101 “Fixed assets”;
Wrongfully in the composition not movable property the treasury took into account the combat clothing of a firefighter, a welding machine, a diesel generator;
The sawmill was unlawfully included in the treasury's movable property.
P
10 objects of municipal property in violation of paragraph 4 of Art. 2 of Federal Law 161-FZ transferred to economic management Municipal unitary enterprise "Teploenergosnab" municipality"Novoyuginskoye rural settlement".
P It was proposed to the Administration of the Kindal rural settlement to transfer these objects to the Enterprise either for free use or for rent.
In violation of Article 17.1 of Federal Law 135-FZ On the Protection of Competition, contracts for the lease of facilities were concluded with individual entrepreneurs no contests or auctions.
P proposed to eliminate the violations.
Established violations of the housing stock:
In the contract social recruitment with Mongolin A.A. the employer's signature is missing. Some of the social tenancy agreements are drawn up for some persons, and other persons go through the statement of rent calculation;
For 8 debtors for renting housing, the debt ranges from 3 months to several years in the amount of 75,413.64 rubles, and the Administration of the Kindalsky rural settlement did not take any measures to collect the debt, statements of claim not brought to court;
A discrepancy in accounting was established in the amount of 366.79 rubles. between the data of the statement of calculation of payment for the rental of residential premises and the data of account 205.21 “Settlements with payers of income from property”;
On the basis of the act of inspection dated 31.03.2009. No. 1 duplex residential building at the address: with. Kindal, st. Central, d. 46 is recognized as dilapidated. The act does not indicate the period of resettlement and people still live in it;
Apartment located at: Kindal, st. Shkolnaya d. 7, apt. 2 is not in use as it is in an uninhabitable condition. At the same time, the act of examining housing was not drawn up and the residential building was not recognized as emergency;
Privatized apartment at: Kindal, st. Tsentralnaya, d. 14 was not listed either in the accounting records or in the register of municipal property and, therefore, was not written off from the balance sheet of the Administration of the rural settlement.
P proposed to eliminate the violations.
For 2014, the treasury property privatization plan was not drawn up. At the same time, two objects were privatized. The write-off of privatized objects from the balance of the institution was carried out without an administrative document of the Administration of the rural settlement.
P recommended to prevent such violations.
According to the Register of Municipal Property of the Kindal rural settlement:
The submitted document does not comply with the Procedure for maintaining registers of municipal property by local authorities, approved by order of the Ministry of Economic Development of Russia dated 30.08.2011. No. 424;
As for groups, and as a whole for the Register of the settlement, there are no totals for the number of objects taken into account, accrued depreciation, etc.;
When calculating the results as of January 1, 2014, a discrepancy between the number of municipal property objects in the Register and the list of treasury property was established;
There are no objects of fixed assets in the Register that are in operational management and have not been lawfully transferred to economic management.
P proposed to eliminate the violations.
The inventory of property items recorded on accounts 101 and 108 (Order No. 46 dated November 26, 2014) was carried out formally.
With all materially responsible persons, agreements on full individual liability were concluded without a list of property objects assigned to them, which does not make it possible to conduct an inventory of their property objects.
P suggested:
Assign objects of property to materially responsible persons;
Conduct an annual inventory in accordance with established requirements.
The act of inspection was submitted to the head of the Kindal rural settlement Volkov V.V. and signed by him. Based on the results of the audit, a Representation was sent to the Administration of the Kindal rural settlement to eliminate the identified violations dated 06.10.2015. No. 02-05-79. From the Administration of the Kindal rural settlement, the Control Body of the Kargasok District received a Response on the measures taken to eliminate the violations and comments dated 06.11.2015. b.s.
Based on the results of the control event, a report was drawn up, which was submitted to the Chairman of the Duma of the Kargasoksky district.
A copy of the audit report was sent to the Head of the Kargasoksky district to familiarize him with the execution by the Control Body of the powers delegated to him.
The audit materials were included in the report submitted on 11/05/2015. deputies at a meeting of the Duma of the Kargasoksky district.
Based on the submitted request dated 06.11.2015. No. 31-2015, the materials of the check were transferred to the Prosecutor's Office of the Kargasoksky district.
Chairman _____________________ /Yu.A.Mashkovtsev/
Order of the Ministry of Finance of the Russian Federation No. 148n dated September 27, 2017 (hereinafter - Order No. 148n) introduces further changes to Instruction No. 157n . Currently, this document is posted on the website of the financial department and is being registered with the Ministry of Justice. Consider what innovations that are relevant for educational institutions, it has prepared for accountants.
Single chart of accounts.
The Unified Chart of Accounts has undergone minor changes. For example, account 206 61 “Calculations on advances on pensions, benefits and payments for pension, social and health insurance population".
The word “pensions” was removed from the name of account 206 63, now it is called as follows: “Settlements on advances on benefits paid by organizations in the general government sector”.
General provisions.
Paragraph 3 of Instruction No. 157n contains recommendations that institutions should take into account when maintaining accounting records. In particular, par. 12 of the named paragraph, it is established that information that does not contain material errors and distortion, allowing its users to rely on it as the truth. For the purposes of Instruction No. 157n, material information is information, the omission or distortion of which may affect economic solution founders of the institution (users of information), adopted on the basis of accounting data and (or) accounting (financial) statements of the accounting entity.
Order No. 148n introduces additions, according to which it does not affect the reliability financial statements the presence of errors and (or) distortions in the indicators of the financial statements of institutions that do not affect the economic decision of their founders, taken on the basis of the data of such statements, and do not form the indicators necessary to assess the fulfillment by institutions of the conditions for receiving subsidies.
In addition, a new concept has been introduced - the "prudence principle". It means the following: when conducting accounting, the institution must ensure that expenses and liabilities are recognized in the accounting records over the recognition of possible income and assets.
Error correction.
In accordance with clause 18 of Instruction No. 157n, additional accounting records for the correction of errors, as well as corrections by the “red reversal” method, are drawn up by the primary accounting document drawn up by the institution - a certificate (f. 0504833). Said document must contain:
information on the rationale for making corrections;
name of the corrected accounting register (transaction log), its number (if any);
the period for which it was drawn up;
the period in which errors were detected (this requirement was introduced by Order No. 148n).
Also, Order No. 148n establishes that accounting entries for correcting errors of previous years are subject to separation in accounting (budget) accounting and financial statements.
Inventory.
By Order No. 148n, clause 20 of Instruction No. 157n, which regulates the inventory of property, financial assets and liabilities, was amended to specify that other accounting items are subject to inventory, including on off-balance accounts, and is carried out for the purpose of compiling annual report(previously before compiling).
Working chart of accounts.
The procedure for the formation of a working chart of accounts is prescribed in clause 21 of Instruction No. 157n. Order No. 148n clarified that the formation of a working chart of accounts (in the 1st - 17th digits of the account number - the corresponding codes budget classification RF (their constituent parts), in the 24th - 26th category - KOSGU) is carried out taking into account the provisions provided for in the instructions for the application of the chart of accounts for budget accounting, the chart of accounts for treasury accounting, the chart of accounts for accounting budget institutions, chart of accounts accounting of autonomous institutions.
Non-financial assets.
Clause 22 of Instruction No. 157n contains information on what assets are accounted for in the accounts of the section "Non-financial assets". Order No. 148n clarified that these accounts should also include assets leased, gratuitously used, in trust management, as well as the property that is the object of the concession agreement.
Recall: according to clause 27 of Instruction No. 157n, actual investments in the object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment, reflected in the accounting of the organization exercising the powers of the recipient of budgetary funds, are transferred to the balance holder of the object , in respect of which modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment were carried out (completed) in order to attribute the amount of these actual investments to an increase in the initial (book) value of this object. According to the changes made to this paragraph by Order No. 148n, such a transfer of an investment is carried out on the basis of a notice (f. 504805) with documents confirming the volume of produced capital investments on completed works (stages of works).
As you know, the unit of accounting for fixed assets is an inventory item. Order No. 148n clarifies that inventory items of fixed assets are accepted for accounting in accordance with the specifics established in clause 45 of Instruction No. 157n and taking into account the grouping of fixed asset objects provided for by the All-Russian Classifier of Fixed Assets. This change is corrective in nature due to the cancellation of OK 013-94 from 01/01/2017 " All-Russian classifier fixed assets”, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359, in connection with the publication of the Order of Rosstandart of December 12, 2014 No. 2018-st, which adopted OK 013-2014 “The All-Russian Classifier of Fixed Assets” (OKOF) (SNA 2008).
Intangible assets.
Paragraph 56 of Instruction No. 157n provides a definition intangible assets subject to account on account 102 00. The condition is excluded from it, according to which the objects of non-financial assets, when classifying them as intangible assets, must be repeatedly and (or) constantly used in the activities of the institution on the basis of the right of operational management.
In the rules of formation original cost intangible assets are also amended. In particular, not included at the stated price:
registration fees, state fees, patent fees and other similar payments made in connection with the acquisition (receipt) of exclusive (property) rights to objects of intangible assets;
remuneration paid to an intermediary organization through which an object of intangible assets was acquired;
amounts paid by the institution for information and consulting services related to the acquisition (creation) of intangible assets;
amounts paid for the performance of work or the provision of services when creating an intangible asset in accordance with agreements (state (municipal) contracts), including contracts for author's order (author's agreements), contracts for the performance of research, development, technological work (with creation of an intangible asset).
Also, expenses not included in the amount of actual investments have been adjusted, in particular, it has been clarified that this amount does not include expenses for research, development and technological work, provided by the institution under agreements (contracts) . Prior to the amendments, expenses for the work of previous reporting periods, which were recognized as income and expenses, were not included.
Income calculations.
Clause 199 of Instruction No. 157n provides a grouping of settlements on account 205 00 “Income settlements” by analytical groups of the synthetic account of accounting objects.
According to the changes made by Order No. 148n, on the account containing the analytical code of the synthetic account group “Settlements for insurance premiums for mandatory social insurance”, are taken into account for compulsory social insurance, before the amendments, budget revenues were taken into account.
Settlements for advance payments.
Recall that on account 206 00 “Settlements on advances issued”, settlements on advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements on advance payments (except for advances issued to accountable persons) are taken into account (paragraph 202 of Instruction No. 157n).
In particular, advances on wages and accruals on wage payments should be reflected in account 206, which contains the analytical code of the synthetic account group “Settlements on advances on wages and accruals on wage payments” and the corresponding analytical code of the synthetic account type of financial assets . Order No. 148n added to this group code the analytical code for the type of synthetic account 1 “Calculations for wages”, that is, 206 11. It should be noted that in the unified chart of accounts given in Appendix 1 to Instruction No. 157n, there is such an account; it turns out that this amendment affected only the text part of Appendix 2 of Instruction No. 157n.
In account 206, which contains the analytical code of the synthetic account group "Settlements on social security advances", the analytical code of the type 1 "Settlements on advances on pensions, benefits and payments for pension, social and medical insurance of the population" is excluded. At the beginning of the article, it was already said that account 206 61 was excluded from the unified chart of accounts.
Authorization of expenses.
Paragraph 312 of Instruction No. 157n establishes that indicators (balances) on the relevant analytical accounts of accounting for budget allocations, limits are not transferred to the next financial year budget commitments performed monetary obligations and approved estimated (planned, forecast) appointments for income (receipts), expenses (payments) of the current fiscal year.
Here are the features of the transfer of indicators (balances) for the authorization of expenses generated in the reporting financial year for the first and second years following the current (next) financial year to analytical accounts for authorization of expenses:
Validation indicators of the first year following the current one (of the next financial year) - to the validation accounts of the current financial year;
Validation indicators of the second year following the current one (the first year following the reporting one) – to the validation accounts of the first year following the current one (the next financial year);
Validation indicators of the second year following the next year - to the Validation accounts of the second year following the current one (the first year following the next one).
From the changes made by Order No. 148n to this paragraph, it follows that not only balances, but also turnovers are subject to transfer.
Let's summarize. In the unified chart of accounts, the name of account 20663 was corrected, account 20661 was excluded. The amendments made to Instruction No. 157n clarify the procedure for reflecting errors found in accounting registers, the procedure for accounting for individual objects of non-financial assets, in particular intangible assets. Also, the peculiarities of calculations on income, on advances issued have been adjusted.
It should be added that Order No. 148n amended the requirements for accepting for accounting and determining the estimated value of the values of the State Fund (State Fund of a constituent entity of the Russian Federation), but they are not considered in the article as irrelevant for educational institutions.
Changes are made to Instruction N 157n (Zabolonkova O.)
Article placement date: 06/13/2015
The Order of the Ministry of Finance of Russia dated August 29, 2014 N 89n "On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n" On the Approval of the Unified Chart of Accounts local self-government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application "(hereinafter - Order N 89n, Instruction N 157n). Let's consider the main provisions of this document.
Changes to the Unified Chart of Accounts
Recall that Appendix 1 to Instruction N 157n provides a Unified Chart of Accounts. The following amendments have been made to it:
- Changed account names:
Account number |
old name |
New name |
Cash on the accounts of the institution in a credit institution |
Funds of an institution in a credit institution |
|
Property damage settlements |
Calculations for damage and other income |
|
Settlements for other property |
Settlements for other income |
|
Accepted commitments |
Commitments |
- excluded account:
- new accounts introduced:
Account number |
Name |
balance accounts |
|
Settlements for unexplained receipts |
|
Cost compensation calculations |
|
Calculations on the amounts of forced withdrawal |
|
Settlements for other income |
|
VAT settlements on advances received |
|
Calculations for VAT on acquired material assets, works, services |
|
reserves upcoming expenses(by type of expenses) |
|
Sanctioning for other regular years (outside the planning period) |
|
Commitments |
|
Deferred liabilities |
|
Off-balance sheet accounts |
|
Material values issued for personal use to employees (employees) |
|
Settlements for the fulfillment of monetary obligations through third parties |
Changes in general accounting provisions
Requirements for accounting documents. Clause 3 of Instruction N 157n lists the requirements for accounting. Order N 89n they are expanded by the following provisions:
Primary accounts are accepted for accounting. accounting documents received from the results internal control committed facts of economic life in order to register the data contained in them in accounting registers, on the assumption of proper compilation of primary accounting documents on committed facts of economic life by persons responsible for their execution;
Accounting data and the reporting of accounting entities formed on their basis are formed taking into account the materiality of the facts of economic life that have had or may have an impact on financial condition, motion Money or the results of the activities of the institution and took place between the reporting date and the date of signing the accounting (financial) statements for the reporting year (hereinafter referred to as the event after the reporting date).
Based on clause 9 of Instruction N 157n (in new edition) timely and high-quality execution of primary accounting documents, their transfer to deadlines for reflection in accounting, as well as the reliability of the data contained in them is ensured by persons responsible for registration of the fact of economic life and (or) signing these documents. Order No. 89n introduced an addition to this paragraph, according to which the person who is entrusted with accounting, and the person with whom the contract for the provision of services (agreement on the transfer of powers) for accounting (budgetary) accounting has been concluded, are not responsible for the compliance of the drawn up other persons of primary accounting documents to the accomplished facts of economic life.
The requirements for the forms of accounting registers are supplemented by new provisions. In particular, it was established that registers, the forms of which are not unified, are established by the accounting entity as part of the formation of its accounting policy and must contain the following required details:
Register name;
The name of the accounting entity that compiled the register;
The start date and end date of maintaining the register and (or) the period for which the register was drawn up;
Chronological and (or) systematic grouping of accounting objects;
The value of monetary and (or) natural measurement of accounting objects, indicating the unit of measurement;
Names of positions of persons responsible for maintaining the register;
Signatures of persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.
In addition, a provision has been introduced explaining that the reflection of corrections in the electronic accounting register is carried out by persons responsible for maintaining the register, in the manner prescribed by clause 18 of Instruction N 157n, with records confirmed by certificates.
Accounting automation. The following requirements are imposed on the automation of accounting, taking into account the changes introduced by Order N 89n in clause 19 of Instruction N 157n.
At integrated automation accounting information about accounting objects is formed in the databases of the software package used. The formation of accounting registers is carried out in the form of an electronic register, and in the absence of technical feasibility - on paper.
Accounting registers on paper in the absence of the possibility of their storage in the form of electronic documents signed electronic signature and (or) the need to ensure their storage on paper are formed at intervals established as part of the formation of accounting policies by the accounting entity, but not less than the frequency established for the preparation and submission of accounting (financial) statements by the accounting entity, formed on the basis of data from the relevant accounting registers accounting.
As before, when deriving accounting registers on paper (forming machinograms of accounting registers), it is allowed to differ in the output form of the document (machinogram) from the approved form of the document, provided that the details and indicators of the output form of the document (machinogram) contain mandatory details and indicators of the corresponding accounting registers.
Inventory. It is important to note the following point. According to the changes made in clause 20 of Instruction N 157n, an inventory of property, financial assets and liabilities is carried out by the subject of accounting in the manner prescribed by him as part of the formation of the accounting policy subject to the provisions of the legislation of the Russian Federation. Previously, it was required to conduct an inventory in accordance with the requirements of the Ministry of Finance.
Changes in accounting for non-financial assets
Fixed assets. Recall: clause 27 of Instruction N 157n establishes that the book value of objects of non-financial assets is their initial cost subject to its changes.
By Order N 89n, an addition was made, according to which the result of work on the repair of an item of fixed assets that does not change its value (including the replacement of elements in a complex item of fixed assets (in a complex of structurally articulated items that make up a single whole)) is subject to reflection in the accounting register - inventory card of the relevant fixed asset item - by making entries on the changes made without reflecting on the accounting accounts.
In addition, the features of accounting for fixed assets under conservation are explained. In particular, clause 38 of Instruction N 157n, as amended by Order N 89n, establishes that the conservation of an object of fixed assets for a period of more than three months (reactivation) is drawn up by a primary accounting document - an act on the conservation (reactivation) of fixed assets, containing information about the accounting object ( name, inventory number of the object, its initial (book) value, the amount of accrued depreciation), as well as information about the reasons for conservation and the conservation period.
The object of fixed assets, which is under conservation, continues to be listed on the corresponding balance accounts of the working chart of accounts of the institution as an object of fixed assets.
Reflection of the conservation (re-preservation) of an object of fixed assets for a period of more than three months is reflected by making an entry on the conservation (re-preservation) of the object in the inventory card of the accounting object, without reflecting in the relevant accounts analytical accounting accounts 0 101 00 000 "Fixed assets".
In paragraph 45 of Instruction N 157n, the definition of the unit of accounting for a fixed asset - an inventory item is given.
The provisions of Order No. 89n further clarify that:
Separate rooms of buildings with different functional purpose, as well as being independent objects of property rights, are accounted for as independent inventory objects of fixed assets;
Road conditions (technical means of organizing traffic, including road signs, fencing, markings, guiding devices, traffic lights, automated traffic control systems, lighting networks, landscaping and small architectural forms) are taken into account as part of the road, unless otherwise established by the procedure for maintaining the register property of the relevant public law education;
In cases stipulated by the accounting policies of accounting entities, aircraft engines are accounted for as independent inventory items of fixed assets.
The land plot is a non-produced asset. According to paragraphs 23, 71 of Instruction N 157n (as amended by Order N 89n), land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate) must be accounted for as non-financial assets on the balance sheet 103 00 "Non-produced assets" on the basis of a document (certificate) confirming the right to use the land plot. Land are taken into account according to their cadastral value(the value indicated in the document for the right to use a land plot located outside the territory of the Russian Federation).
Recall that at present Instruction N 157n requires such land plots to be accounted for on the off-balance account 01 "Property received for use." Therefore, now they need to be transferred from this account to the balance sheet.
Changes in accounting for financial assets
The institution's funds are on the way. By virtue of clause 162 of Instruction N 157n (as amended by Order N 89n), account 201 03 is intended for accounting for operations on the movement of funds of an institution in the currency of the Russian Federation and in foreign currency on my way. For the purposes of accounting and Instruction N 157n, cash in transit is recognized as funds transferred to an institution, credited on more than one business day, as well as funds transferred from one account of an institution to another account, including when carrying out transactions using (debit) bank cards, provided that funds are transferred (credited) on more than one business day.
As you can see, the new wording of this paragraph is due to the use by institutions in financial activities bank cards.
Calculations with accountable persons. The changes affected the accountable amounts issued in foreign currency. Paragraph 215 of Instruction N 157n establishes that accounting for the debt of accountable persons for advances issued in foreign currencies is simultaneously carried out in the relevant foreign currency and in ruble equivalent on the date of issuance of funds for the report.
Order N 89n introduces the following additions to this paragraph. Reassessment of settlements on advances issued in foreign currencies is carried out on the date of transactions for the return of previously made payments in the relevant foreign currency.
Revaluation of debt commitments in foreign currencies is made on the date of transactions for payment of obligations in foreign currency and on reporting date(as of the date of formation of the accounting register).
At the same time, positive (negative) exchange differences arising from the calculation of the ruble equivalent are attributed to an increase (decrease) in settlements on assumed obligations in foreign currency, with the transfer of exchange differences to the financial result of the current financial year from the revaluation of assets.
Calculations for damage and other income. Order N 89n added that account 209 00 is used, among other things, for accounting for settlements on the amounts of advance payments not returned by the counterparty in the event of termination of contracts (other agreements), in particular by a court decision, on the amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), according to the amount of debt for unworked vacation days upon dismissal of the employee before the end of the working year, on account of which he has already received annual paid leave, according to the amount of excessively made payments, according to the amount of forced withdrawal, including in case of compensation for damage in accordance with the legislation of the Russian Federation , in the event of insured events, as well as for the amount of damage caused as a result of the action (inaction) of the organization's officials (clause 220 of Instruction N 157n (as amended by Order N 89n)).
In connection with the introduction of new analytical groups on account 209 00, the following clarifications are given in paragraph 221 of Instruction N 157n in the new edition. The grouping of settlements for damage and other income is carried out by income groups and analytical groups of the synthetic account of the accounting object:
30 "Calculations for cost compensation";
40 "Calculations on the amounts of forced withdrawal";
70 "Calculations for damage to non-financial assets";
80 "Calculations on other income".
It is clarified that in the accounts of settlements for damage and other income, the following are taken into account:
Calculations on the amounts owed by former employees to the institution for unworked vacation days upon their dismissal before the end of the working year in which they have already received annual paid leave;
Calculations on the amounts of advance payments subject to reimbursement by counterparties in the event of termination, including by a court decision, of state (municipal) agreements (contracts), other agreements (agreements) under which payments were made earlier by the institution;
Calculations on the amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), including in the event of contesting deductions;
Calculations on the amounts of damage subject to compensation by a court decision in the form of compensation for expenses related to legal proceedings (payment of legal costs);
Settlements for other damages, as well as other income arising in the course of economic activity institutions not reflected in accounts 205 00 "Calculations on income".
Note! Order N 89n introduced a new definition of the amount of damage. In particular, it was found that when determining the amount of damage caused by shortages, theft, one should proceed from the current replacement cost(previously - market) material assets on the day of detection of damage. Under current replacement cost refers to the amount of money that needed to restore specified assets.
Calculations for tax deductions by VAT. As already mentioned at the beginning of the article, Order No. 89 introduced a new account 210 10 "Calculations for tax deductions for VAT." The grouping of settlements on it is carried out in the context of analytical groups of the synthetic account of the accounting object:
1 "VAT settlements on advances received";
2 "Calculations for VAT on acquired material assets, works, services".
Paragraph 224 of Instruction N 157n (in the new edition) establishes that the account is intended for accounting:
Calculations on the amount of value added tax on received advance payments on account of the forthcoming sale of non-financial assets (works, services) within the framework of the activities of the institution subject to value added tax in the manner prescribed tax legislation RF;
Calculations on the amounts of value added tax presented by suppliers (contractors) for the delivered non-financial assets, performed works, rendered services, accrued and paid by the institution as tax agent in cases stipulated by the tax legislation of the Russian Federation.
Changes in accounting on off-balance accounts
Account 02 "Material values accepted for storage". By Order N 89n, clause 335 of Instruction N 157n was supplemented with a norm according to which this account also records property in respect of which a decision was made to write off (termination of operation), including in connection with physical or moral wear and tear and the impossibility (inappropriateness) of its further use, until the moment of its dismantling (utilization, destruction).
Account 03 "Forms strict accountability". In accordance with the amendments made to paragraph 337 of Instruction N 157n, the list of forms related to strict reporting forms can be established by the institution as part of the formation of an accounting policy.
Account 04 "Debt of insolvent debtors". Writing off debt from off-balance sheet is carried out on the basis of a decision of the commission of the institution for the receipt and disposal of assets in the event that there are documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as upon expiration of the period for the possible resumption of the debt collection procedure in accordance with current legislation RF (clause 339 of Instruction N 157n (as amended)).
Account 09 "Spare parts for vehicles issued to replace worn ones." When a vehicle is retired, the spare parts installed on it and recorded on the off-balance account are debited from the off-balance account (clause 349 of Instruction N 157n (as amended)).
Account 27 "Material values issued for personal use to employees (employees)". The account was introduced by Order N 89n. It is designed to record property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement (clause 385 of Instruction N 157n).
Acceptance for accounting of property objects is carried out on the basis of the primary accounting document according to book value.
The disposal of property objects from off-balance accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance accounting.
Analytical accounting for the account is maintained in the card of quantitative-sum accounting of material assets in the context of users of property, its location, by type of property, its quantity and value.
Account 30 "Settlements for the fulfillment of monetary obligations through third parties". Another new off-balance account is designed to account for settlements for the fulfillment of monetary obligations through third parties (when paying pensions, benefits through Russian Post offices, paying agents) (clause 387 of Instruction No. 157n).
Analytical accounting for this account is maintained in a multi-graph card and (or) in a card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other types of payments.
Clause 2 of Order No. 89n establishes that this Order is applied in the formation of indicators of accounting objects on the last day of the reporting period of 2014, unless otherwise provided accounting policy institutions. The transition to the application of accounting policies, taking into account the provisions of the new Order in terms of the work plan of institutions, is carried out as the organizational and technical readiness of accounting entities.
ON APPROVAL OF THE UNIFIED CHART OF ACCOUNTS OF ACCOUNTING
FOR STATE AUTHORITIES (STATE
BODIES), LOCAL SELF-GOVERNMENT BODIES, BODIES
MANAGEMENT OF STATE EXTRABUDGETARY FUNDS,
STATE ACADEMIES OF SCIENCES, STATE
(MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS
ON ITS APPLICATION
Based on Article 165 Budget Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, item 3823; 2005, N 1, item 8; 2006, N 1, item 8; 2007, N 18, item 2117; N 45, item 5424 ), paragraphs 4 and Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, art. 1478; N 49, art. 4908; 2007, N 45 , article 5491; 2008, N 5, article 411) and in order to establish a unified accounting procedure for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions I order:
1. Approve the Unified chart of accounts for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 1 to this c.
2. Approve the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 2 to this Order.
3.1. This order applies to:
A) the State Corporation for Atomic Energy "Rosatom", the State Corporation for Space Activities "Roskosmos" in terms of maintaining budgetary records of the facts of economic life arising from the exercise of the powers of the chief administrator of budgetary funds, the recipient of budgetary funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as when transferring on a gratuitous basis, on the basis of agreements, their powers of the state customer to conclude and execute state contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of these corporations when making budget investments in facilities capital construction state property of the Russian Federation (with the exception of powers related to the commissioning of objects of state property of the Russian Federation in accordance with the established procedure) and for the acquisition of real estate objects in state property of the Russian Federation to federal state unitary enterprises in respect of which the said corporations exercise the powers of the property owner on behalf of the Russian Federation, in accordance with the budget legislation;
B) state (municipal) unitary enterprises in terms of maintaining budget accounting of the facts of economic life arising from the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute state (municipal) contracts on behalf of the relevant public legal entity on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction objects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner prescribed for recipients of budgetary funds.
4. Recognize as invalid:
Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n "On approval of the Instructions for budget accounting" (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Russian newspaper, 2009, March 6);
Order of the Ministry of Finance of the Russian Federation of July 3, 2009 N 69n "On Amending the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);
Order of the Ministry of Finance of the Russian Federation of December 30, 2009 N 152n "On Amendments to the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).
Deputy
Prime Minister
Russian Federation -
Minister of Finance
Russian Federation
O. Grishakova
magazine expert " Autonomous institutions: accounting and taxation»
On May 8, the Order of the Ministry of Finance of the Russian Federation dated March 31, 2018 No. 64n came into force, which amended Instruction No. 157n. These amendments must be applied when forming the accounting policy for 2018. In this article, we will provide an overview of the main innovations in the instruction itself.
The need to amend Instruction No. 157n is due to separate regulations that came into force in 2018 federal standards for organizations public sector and innovations in the order of application of KOSGU, namely:
- GHS "Conceptual foundations";
- SGS "Fixed assets"; – GHS “Impairment of Assets”;
– by orders of the Ministry of Finance of the Russian Federation of December 27, 2017 No. 255n, of November 29, 2017 No. 209n.
Instruction No. 157n now explicitly states that it is applied simultaneously with the GHS "Conceptual Foundations", and the text of Instruction No. 157n has been supplemented with references to the above-mentioned federal standards.
The main changes affected the sections " General provisions” and “Non-financial assets”, we will talk about them later.
Section "General Provisions"
This section excludes certain provisions that duplicate the norms of the GHS "Conceptual Framework", including provisions on the execution and submission of primary accounting documents and on the procedure for conducting an inventory of assets and liabilities.
Some of the provisions have been revised.
Paragraph 3 of Instruction No. 157n clarifies that when maintaining accounting records, the accounting entity provides priority recognition in accounting of expenses and liabilities over the recognition of possible income and assets, reflecting these accounting objects according to the most conservative estimates - without overestimating assets and (or) income and not underestimating liabilities and (or) costs (prudence principle). This principle was provided for earlier, but there was no explanation of what is meant by it.
In clause 6 of Instruction No. 157n, the composition of the accounting policy has been adjusted. In fact, the update of this paragraph did not introduce significant changes. The only thing that can be distinguished is the document flow rules, which should also be part of the accounting policy. Previously, a similar provision was contained in paragraph 9 (it was deleted).
Paragraph 14 of Instruction No. 157n now clarifies that the storage of primary (summary) accounting documents, accounting registers and accounting (financial) statements is organized by the head of the accounting entity and (or) the head of the centralized accounting department.
In addition, the same paragraph now contains a provision that when changing the head of the accounting entity and (or) the chief accountant or other official who is entrusted with accounting, the transfer of accounting documents of the institution is ensured. The procedure for the transfer of these documents should be provided for in the accounting policy, and in the case of the transfer of accounting powers under an agreement (agreement) of centralized accounting - such an agreement (agreement).
Section "Non-financial assets"
Lease objects are classified as non-financial assets. Clause 22 of Instruction No. 157n was supplemented to the effect that the accounts for accounting for non-financial assets also take into account property received under lease agreements, gratuitous use, in trust management, and lease accounting objects related to fixed assets for accounting purposes.
The rules for determining the initial cost of non-financial assets have been adjusted. Corresponding amendments were made to paragraphs 23 - 26 of Instruction No. 157n.
The initial cost of non-financial assets is the amount of actual costs incurred when acquiring as a result of exchange transactions, construction or manufacture (creation) of non-financial assets, taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors (except for the acquisition, construction and manufacture of non-financial assets within the framework of the institution's activities subject to VAT), unless otherwise provided by Instruction No. 157n .
The initial (actual) cost of objects of non-financial assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of values transferred or to be transferred by an institution in order to fulfill obligations under the agreement. The value of valuables transferred or to be transferred by an institution is measured at their fair value, based on the price at which, in comparable circumstances, an institution would normally determine the value of similar valuables (at which, in comparable circumstances, similar non-financial assets are acquired). If it is impossible to determine the fair value of the valuables transferred or to be transferred by the institution, the value of non-financial assets received by the institution under the said agreements is determined based on the residual (book) value of the asset transferred instead. In the event that data on the residual value of the asset transferred in exchange for any reason is not available or on the date of transfer residual value of the asset transferred in exchange is zero, such an object of non-financial assets by the institution is reflected in the conditional assessment: one object - one ruble.
The initial (actual) value of objects of non-financial assets received by an institution under a non-exchange transaction (free of charge, including under a gift agreement) is their current assessed value as of the date of acceptance for accounting, recognized as the fair value of these objects, increased by the cost of services related to their delivery, registration and bringing them into a condition suitable for use.
The determination of the current estimated value of a non-financial asset is carried out using the market price method based on data on transactions with a similar or similar asset made without deferred payment, and is made in the amount of funds required for the sale (acquisition) of these assets as of the date of acceptance for accounting.
The current appraised value for the purpose of accounting for an object of a non-financial asset is determined on the basis of the price in effect on the date of acceptance for accounting (posting) of property received free of charge for this or a similar type of property. Information about the current price must be documented, and in cases where documentary confirmation is impossible - by expert means.
When determining the current appraised value for the purpose of accepting a non-financial asset for accounting by the commission for the receipt and disposal of assets created in the institution on a permanent basis, data on prices for similar tangible assets obtained in writing from manufacturing organizations; information on the price level available from the state statistics authorities, as well as in the media and specialized literature, expert opinions (including experts recruited on a voluntary basis to work in the commission for the receipt and disposal of assets) on the cost of individual (similar) objects non-financial assets.
In the event that data on prices for similar or similar material assets are not available for any reason, in order to ensure continuous accounting and the completeness of the reflection of accomplished facts of economic activity, the current estimated value is recognized in a conditional assessment equal to one ruble. At the same time, the specified material assets that meet the criteria for recognition of assets are reflected by the accounting entity on balance sheets in a conditional assessment: one object - one ruble.
After receiving data on prices for similar or similar material values for an object of a non-financial asset (tangible value), reflected as of the date of recognition in a conditional assessment, the commission of the accounting entity revises the carrying (fair) value of such an object.
The initial (book) value of lease accounting objects is determined in accordance with the GHS "Lease".
The impairment of an asset results in a change in its carrying amount. Clause 27 of Instruction No. 157n specifies cases when the book value of non-financial assets is changed. These include:
- completion;
- retrofitting;
– reconstruction;
- technical re-equipment;
– modernization;
– partial liquidation (dismantling);
– revaluation of objects of non-financial assets;
- depreciation.
According to the amendments, this paragraph was supplemented by the last position.
Reflection of non-financial assets upon their alienation. By virtue of the additions made to clause 28 of Instruction No. 157n, objects of non-financial assets, with the exception of finished products and goods intended for alienation not in favor of public sector entities are accounted for at fair value determined using the market price method.
The result of the revaluation to fair value determined by the market price method is reflected in the accounting records and disclosed in the accounting (financial) statements separately as part of financial result current period.
Features of accounting for non-financial assets received from non-exchange transactions. According to the updated paragraph 32 of Instruction No. 157n, tangible objects of non-financial assets received by the institution on non-exchange transactions, before being recognized as part of the balance sheet accounting objects (assets), are accounted for by the accounting entity on the relevant off-balance sheet accounts at the cost indicated upon receipt, and in cases where there is no such - in a conditional assessment: one object - one ruble.
The tangible objects of non-financial assets that are in use by the institution and provided by the balance holder in the course of performing the functions assigned to it for the organizational and technical support of other institutions (authorities) created by the owner of the property, and for the maintenance of state (municipal) property, are accounted for by the subject of accounting on the corresponding off-balance accounts according to the value indicated upon their receipt (transfer).
Accounting for objects that do not bring economic benefits. In accordance with the amendments made to paragraphs 34, 35 of Instruction No. 157n, objects of non-financial assets that do not bring economic benefits to the institution, do not have useful potential, in respect of which they are also not expected to be received in the future, including in connection with the full or partial loss of consumer properties, technical potential (physical or obsolescence) are accounted for in off-balance sheet accounts. Termination of recognition of an object as an asset is carried out on the basis of a decision of the permanent commission on the receipt and disposal of assets, issued supporting document(primary (consolidated) accounting document). Information about such facilities is subject to disclosure in the accounting (financial) statements.
To account for the material assets of the institution that do not meet the criteria for assets, account 02 “Tangible assets in storage” is used.
The grouping of analytical codes of the synthetic account has been adjusted. According to paragraph 37 of Instruction No. 157n, accounting for non-financial assets is carried out according to the following analytical groups of the synthetic account of the Unified Chart of Accounts:
1. For property items:
10 "Real estate of the institution";
20 "Especially valuable movable property of the institution";
30 "Other movable property of the institution";
40 "Rights to use assets";
50 "Non-financial assets constituting the treasury";
90 "Property in concession".
2. According to the costs for the production of finished products, works, services:
60 "Cost of finished products, works, services";
70 "Overhead costs for the production of finished products, works, services";
80 "General expenses".
Previously, group 40 reflected objects of leasing, now - the right to use assets (in relation to the property leased by the institution). Previously, group 90 was intended to account for distribution costs, now it is used to account for property in a concession.
Changes in fixed asset accounting
In Instruction No. 157n, some provisions duplicating the GHS norms "Fixed Assets" have been abolished. Separate paragraphs are supplemented with new provisions.
biological resources. In paragraph 45 of Instruction No. 157n, a new paragraph has been introduced, explaining that the Biological Resources accounting group reflects service dogs, perennial plantations, horses and other objects of animal (live animals) and plant origin (trees and other perennial agricultural crops, for example, orchards, vineyards, other plantations) repeatedly producing products whose natural growth and restoration are under the direct control of the accounting entity.
The procedure for assigning an inventory number has been supplemented with new provisions. According to the amendments made to paragraph 46 of Instruction No. 157n, each inventory item of real estate, as well as an inventory item of movable property, with the exception of objects worth up to 10,000 rubles. inclusive and objects of the library fund, regardless of their value, a unique inventory serial number is assigned, regardless of whether it is in operation, stock or conservation.
Each item of fixed assets included in the complex of fixed assets, recognized for the purposes of accounting as a single inventory item, is assigned an internal serial inventory number of the complex of objects, formed as a combination of the inventory number of the complex of objects and the serial number of the object included in the complex.
Items of fixed assets that have a unique number that uniquely identifies them as an individually defined thing (for example, cadastral number, state (registration) identification mark (number) of a vehicle, serial number of a unit of manufactured weapons) are assigned an inventory number without applying it to the object .
When reclassifying fixed asset objects, the inventory number does not change (including subject to a change in the group of accounting for non-financial assets, when accepting objects listed on off-balance accounts for balance sheet accounting). Corresponding amendments were made to clause 47 of Instruction No. 157n.
Accounting for inseparable improvements to property objects that are objects of accounting for operating leases (formation of their inventory numbers), is carried out with the identification of each inventory object with the corresponding right to use the asset (clause 49 of Instruction No. 157n).
Accounting for fixed assets worth up to 10,000 rubles. In accordance with the updated paragraph 50 of Instruction No. 157n, the initial cost of movable property put into operation (transferred) that are fixed assets worth up to 10,000 rubles. inclusive, with the exception of the objects of the library fund, is debited from the balance sheet with simultaneous reflection of the objects on the off-balance sheet.
In order to ensure proper control over the movement of fixed assets in operation of the institution worth up to 10,000 rubles. inclusive, with the exception of library fund objects and real estate objects, off-balance sheet account 21 “Fixed assets in operation” is intended.
Retirement of fixed assets from accounting. By virtue of the additions made to paragraph 52 of Instruction No. 157n, in order to reflect in accounting transactions for the disposal of fixed assets from off-balance sheet account 02 “Tangible assets in storage” or from the corresponding analytical accounts 101 00 000 “Fixed assets”, acts are adopted if available on them, the approval of the decision to write off fixed assets in cases provided for by the legislation of the Russian Federation, with the owner of the property (with the body exercising the functions and powers of the founder) and approving the inscription of the head of the institution.
Reflection in accounting of the disposal of an item of fixed assets from off-balance account 02 before the decision on write-off (disposal) of the named object is approved in the prescribed manner and the implementation of measures provided for by the write-off act are not allowed.
The grouping of fixed assets has been brought into line with the CGS “Fixed Assets” standards.
Changes in accounting for non-produced assets
According to the additions made to clause 71 of Instruction No. 157n, land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate), as well as land plots for which property is not delimited, involved by authorized authorities ( local authorities) economic turnover, are accounted for on the corresponding analytical account of account 103 00 000 "Non-produced assets" on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value (the value indicated in the document for the right to use the land plot located outside the territory of the Russian Federation) , and in the absence of the cadastral value of the land plot - at the cost calculated on the basis of the lowest cadastral value of a square meter of land bordering the object of accounting, and if it is impossible to determine such a value - in a conditional assessment: one square meter- one ruble.
Depreciation of non-financial assets
In accordance with the amendments made to paragraph 92 of Instruction No. 157n, depreciation is charged on fixed assets in accordance with the GHS “Fixed Assets”.
Depreciation of the right to use assets is charged in accordance with the GHS "Lease".
The depreciation procedure for intangible assets has also been adjusted (clause 93 of Instruction No. 157n):
- for objects worth up to 100,000 rubles. inclusive, depreciation is charged in the amount of 100% of the book value when the object is registered;
- for objects worth more than 100,000 rubles. depreciation is calculated in accordance with the depreciation rates calculated in accordance with the established procedure.
Rights to use assets
Accounting for the rights to use assets (operating lease objects) is carried out in accordance with the GHS "Lease" and the newly introduced clauses 151.1 - 151.4 of Instruction No. 157n. For these purposes, account 111 00 000 is now intended in the Unified Chart of Accounts. Analytical accounting is maintained on it by objects received for use, and by right holders (lessors) in the context of contracts, locations of property received for use, as well as persons responsible for the safety of such objects and (or) their intended use.
The rights to use assets are recorded according to the corresponding analytical code of the type of synthetic account of the accounting object:
– 41 “Rights of use living quarters»;
– 42 “Rights of use non-residential premises(buildings and structures)”;
- 44 "Rights to use machinery and equipment";
– 45 “Rights of use vehicles»;
- 46 "Rights for the use of industrial and household inventory";
– 47 “Rights for the use of biological resources”;
– 48 “Rights to use other fixed assets”.
Accounting for operations on the disposal (reclassification) of the right to use assets is kept in the journal of operations on the disposal and transfer of non-financial assets.
Impairment of non-financial assets
Impairment of non-financial assets is reflected in accounting in accordance with the GHS "Impairment of Assets" and new paragraphs 151.5 - 151.7 of Instruction No. 157n. According to the changes made, to account for the decrease in the value of assets due to their impairment, account 114 00 000 is used for the relevant analytical groups of the synthetic account of the accounting object:
– 10 “Impairment of the institution's real estate”;
– 20 “Impairment of a particularly valuable movable property of an institution”;
– 30 “Impairment of other movable property of the institution”;
– 40 “Impairment of the rights to use assets”.
Accounting for asset impairment transactions is also maintained in the journal of operations for the disposal and transfer of non-financial assets.
Summarizing the above, we note that the sections “Financial assets”, “Financial result” were also amended, they affected the procedure for applying new income accounts (in connection with the specification of KOSGU) and accounting for the financial result (in terms of accounts to reflect corrections of errors previous years). Adjustments have also been made to the procedure for applying off-balance accounts.
Corresponding amendments have also been made to Instruction No. 183n. Accountants of state (municipal) institutions have been waiting for these changes since the beginning of the year. And now in accounting it is necessary to reflect the operations for the transition to new order accounting for operations on fixed assets and leases, as well as on the income and expenses of the institution.
Recall that the Ministry of Finance in letters dated December 15, 2017 No. 02-07-07 / 84237, dated December 13, 2017 No. 02-07-07 / 83464, No. 02-07-07 / 83463 clarified the transitional provisions for the application of the GHS funds” and “Rent” (including correspondence accounts), but it was not possible to fully implement them in practice until amendments were made to the basic instructions.
At the same time, it should be noted that at the time of preparation of this material there were no explanations on how to transfer balances to new accounts. Perhaps the Ministry of Finance will prepare additional recommendations in the near future.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n.
Approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n.
Approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 258n.
Approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 259n.
The accounting of income on new accounts is described in detail in the article by G. Selishcheva “Accounting for income under the new rules”.