1. This Regulation establishes the rules for the formation of information on expenses in accounting commercial organizations(except for credit and insurance organizations), which are legal entities according to the legislation of the Russian Federation.
In relation to this Regulation non-profit organizations(Besides budget institutions) recognize expenses for entrepreneurial and other activities.
2. The expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( Money, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).
3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:
in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets etc.);
contributions to the authorized (share) capital of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment production stocks and other valuables, works, services;
in the form of advances, deposit against payment material and production stocks and other valuables, works, services;
in repayment of a loan, a loan received by an organization.
For the purposes of this Regulation, the disposal of assets is referred to as payment.
4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:
Costs for ordinary species activities;
Operating expenses;
non-operating expenses.
For the purposes of these Regulations, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include emergency expenses.
Expenses for ordinary activities
5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.
In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activity, are related to operating expenses.
Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.
6. Expenses for ordinary activities are accepted against accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable(subject to the provisions of paragraph 3 of these Regulations).
If the payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).
6.1 The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works , services or provision for temporary use (temporary possession and use) of similar assets.
6.2 When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment payment, expenses are accepted for accounting in the full amount of accounts payable.
6.3 The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is set on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which similar products (goods) are purchased in comparable circumstances.
6.4 In the event of a change in a contractual liability, the initial amount of the consideration and/or payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.
6.5 The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.
6.6 The amount of payment is determined (reduced or increased) taking into account the amount differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conventional monetary units), calculated at the official or other agreed rate on the date of acceptance of the relevant accounts payable for accounting, and the ruble valuation of this payable, calculated at official or other agreed exchange rate on the date of recognition of the expense in accounting.
7. Expenses for ordinary activities form:
Expenses associated with the acquisition of raw materials, materials, goods and other inventories;
Expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to keep them in good condition, business expenses, management expenses and etc.).
8. When forming expenses for ordinary activities, their grouping according to following elements:
labor costs;
deductions for social needs;
depreciation;
other costs.
For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.
9. For the purposes of formation by the organization financial result activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized as in reporting year, as well as in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the characteristics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.
At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.
10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological guidelines for accounting.
other expenses
11. Operating expenses are:
expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);
expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);
expenses associated with participation in the authorized capitals of other organizations (subject to the provisions of paragraph 5 of these Regulations);
expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign exchange), goods, products;
interest paid by the organization for providing it with the use of funds (credits, loans);
costs associated with the payment for services rendered credit institutions;
deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts economic activity;
other operating expenses.
12. Non-operating expenses are:
Fines, penalties, forfeits for violation of the terms of contracts;
Compensation for losses caused by the organization;
Losses of previous years recognized in the reporting year;
Amounts of accounts receivable that have expired limitation period, other debts that are unrealistic to collect;
Exchange differences;
Amount of write-down of assets;
Transfer of funds (contributions, payments, etc.) associated with charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;
Other non-operating expenses.
13. Extraordinary expenses include expenses arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).
14. For accounting purposes, the amount of other expenses is determined in the following order.
14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as moves related to payment for services rendered by credit institutions are determined in the manner similar to that provided for in paragraph 6 of this Regulation.
14.2 Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.
14.3 Accounts receivable for which the limitation period has expired, other debts that are uncollectible, are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization.
14.4 The amounts of assets depreciation are determined in accordance with the rules established for the revaluation of assets.
15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.
Recognition of expenses
16. Expenses are recognized in accounting under the following conditions:
the expense is made in accordance with a specific agreement, the requirement of legislative and regulatory acts, business practices;
the amount of the expense can be determined;
there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. Confidence that as a result of a specific transaction there will be a decrease in the economic benefits of the entity exists when the entity has transferred the asset, or there is no uncertainty regarding the transfer of the asset.
If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.
Depreciation is recognized as an expense based on the amount of depreciation deductions, determined on the basis of the cost of depreciable assets, the period beneficial use and methods of depreciation accepted by the organization.
17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, operating or other income and from the form of expenditure (cash, natural and other).
18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other forms of implementation (assuming the temporal certainty of the facts of economic activity).
If the organization has adopted, in permitted cases, the procedure for recognizing revenue from the sale of products and goods not as the transfer of ownership, use and disposal of the delivered products, goods sold, work performed, services rendered, but after the receipt of funds and other forms of payment , then the expenses are recognized after the repayment of the debt.
19. Expenses are recognized in the income statement:
taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);
by their reasonable distribution between the reporting periods, when the expenses cause the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly;
for expenses recognized in the reporting period, when it becomes certain that they will not receive economic benefits (income) or receive assets;
regardless of how they are accepted for the purposes of calculating the taxable base;
when liabilities arise that are not contingent on the recognition of the underlying assets.
Disclosure in financial statements
20. As part of information about the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.
21. In the profit and loss statement, the expenses of the organization are reflected with a subdivision into the cost of goods sold, products, works, services, commercial expenses, management expenses, operating expenses and non-operating expenses, and in case of occurrence - extraordinary expenses.
21.1 In case of allocation in the income statement of types of income, each of which individually amounts to five or more percent of total amount income of the organization for the reporting year, it shows the part of the expenses corresponding to each type.
21.2 Operating and non-operating expenses may not be shown in the income statement on a gross basis in relation to related income when:
relevant accounting rules provide for or do not prohibit such recognition of expenses;
expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.
22. In the financial statements, at least the following information is also subject to disclosure:
expenses for ordinary activities in the context of cost elements;
change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;
expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).
23. Other expenses of the organization for the reporting year, which, in accordance with the rules of accounting, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.
RAS are developed and approved by the Ministry of Finance of the Russian Federation, currently there are 21 regulations that establish the rules for accounting.
This PBU establishes the rules for the formation of accounting policies by the chief accountant or other person who is entrusted with the accounting of the organization. The document regulates the approval procedure: a working chart of accounts, forms of primary accounting documents, accounting registers, the procedure for conducting an inventory of the organization's assets and liabilities, methods for assessing assets and liabilities, document flow rules and technology for processing accounting information.
In addition, the regulation establishes the procedure and rules for amending accounting policy organizations.
This Regulation discloses the procedure for the formation and disclosure in accounting and reporting of information on income, expenses and financial results of organizations that are contractors or subcontractors in contracts building contract, the duration of work for which is long-term and is more than one reporting year or the start and end dates of which fall on different reporting years. In addition, the PBU under consideration 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 that are 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.
The document establishes the specifics 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 laws of the Russian Federation. PBU regulates the procedure for converting the value of assets and liabilities denominated in foreign currency into rubles, the requirements for accounting for exchange rate differences, and also establishes the procedure for recording in accounting assets and liabilities used by an organization to conduct business outside the Russian Federation.
This PBU establishes the composition, content and methodological basis for the formation of financial statements - a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms. The document defines the list of accounting forms and General requirements to it: the rules for evaluating the articles of financial statements, the audit of financial statements.
The Regulation establishes the rules for the formation in accounting of information on the organization's inventories.
Determines the procedure for estimating inventories and the requirements for the accounting procedure for the actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties etc.). Regulates the procedure for determining their prime cost upon transfer to production and other disposal and the requirements for disclosure of information in financial statements.
The Regulation establishes the requirements for the rules for the formation of information on the fixed assets of an enterprise in accounting. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of valuation of 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 delivering the object, customs duties and customs fees, interest on loans, etc.) are disclosed. Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for recording in accounting transactions of disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical depreciation, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, unit trust and other cases.
For accounting purposes, an event after the reporting date is a fact of economic activity that has had or may have an impact on financial condition, cash flow or results of the organization's activities and which took place between the reporting date and the date of signing the financial statements for the reporting year.
This PBU 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 laws of the Russian Federation. Determines the requirements for the reflection of such events and their consequences in the financial statements. The appendix to the RAS provides an indicative list of facts of economic activity that can be recognized as events after the reporting date.
A conditional fact of economic activity in accordance with PBU is the fact that takes place as of reporting date the fact of economic activity, in relation to 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 one or more uncertain events occur or not 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 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.
In accordance with PBU 9/99, an organization's income 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 classifying 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 companies) and regulates the procedure for displaying information.
Determines the rules for the formation of information on the expenses of enterprises in accounting, classifies their composition and establishes conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing commercial and administrative expenses in the financial statements.
This Regulation establishes the procedure for disclosure of information about related parties in financial statements. Determines the list of transactions with a related party, as well as the mandatory composition of information to be disclosed.
The provision is applied by the organization when compiling consolidated financial statements if it has subsidiaries and affiliates, and also if the constituent documents of associations of legal entities (associations, unions, etc.) created on a voluntary basis are entrusted with compiling consolidated financial statements.
The document establishes the rules for the formation in accounting of information on the receipt and use of state aid provided to commercial organizations (except for credit organizations) that are legal entities under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in the economic benefit of a particular organization as a result of the receipt of assets (cash) , other property).
Establishes the rules for the formation in accounting and financial statements of information on intangible assets of organizations. Determines the conditions for accepting an object for accounting as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for operations related to granting (receiving) the right to use intangible assets.
PBU discloses the specifics of the formation in accounting and financial statements of information on the costs associated with the fulfillment of obligations on loans received (including the attraction of borrowed funds by issuing promissory notes, issuing and selling bonds) and loans (including commodity and commercial).
Establishes the procedure for disclosing information on discontinued activities in the financial statements of commercial organizations. Describes the concept of a discontinued activity, the conditions for its recognition and evaluation. Sets requirements for information disclosure in reporting.
This Regulation establishes the rules for the formation in the accounting and financial statements of commercial organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations), information on the costs associated with the implementation of research, development and technological work.
This PBU defines the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations for corporate income tax for organizations recognized in accordance with the procedure established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and budgetary institutions), and also determines the relationship of the indicator, reflecting profit (loss), calculated in the manner prescribed by regulatory legal acts according to the accounting of the Russian Federation (hereinafter referred to as accounting profit (loss)), and tax base for income tax for the reporting period (hereinafter referred to as taxable profit (loss)), calculated in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees.
Defines the rules for the formation in accounting and reporting of information about financial investments organizations. Rules for their initial and subsequent evaluation, disposal, as well as requirements for the procedure for determining income and expenses on financial investments.
This Regulation establishes the rules and procedure for disclosing information on participation in joint activities in the financial statements of commercial organizations (other than credit institutions) that are legal entities under the laws of the Russian Federation. Reveals the concepts: joint operations, joint assets and joint activities. Determines the requirements for disclosure of information in financial statements.
This PBU establishes the rules for recognizing and disclosing information about changes in financial statements estimated values and establishes the procedure for the disclosure of such data in explanatory note to financial statements.
ORDER
ON APPROVAL OF THE REGULATION ON ACCOUNTING
"EXPENSES OF THE ORGANIZATION" PBU 10/99
Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by the Decree of the Government of the Russian Federation of March 6, 1998 No.
N 283, I order:
1. Approve the attached Regulation on accounting "Expenses of the organization" PBU 10/99.
Minister of Finance
Russian Federation
M.Zadornov
Approved
Order of the Ministry of Finance of Russia
(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n,
dated 03/30/2001 N 27n, dated 09/18/2006 N 116n, dated 11/27/2006 N 156n)
1. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
With regard to this Regulation, non-profit organizations (except for budgetary institutions) recognize expenses for entrepreneurial and other activities.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)
2. The organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).
3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:
in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies and other securities not for the purpose of resale (sale);
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 27n;
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment for inventories and other valuables, works, services;
in the form of advances, a deposit in payment for inventories and other valuables, works, services;
in repayment of a loan, a loan received by an organization.
For the purposes of this Regulation, the disposal of assets is referred to as payment.
4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:
expenses for ordinary activities;
other expenses;
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n.
For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)
Regulation on accounting "Expenses of the organization" PBU 10/99 establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except credit and insurance).
At the same time, non-profit organizations (except for budgetary institutions) recognize expenses in accordance with this Regulation on entrepreneurial and other activities.
In accordance with the Regulations, the expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).
Depending on the nature, conditions of implementation and activities of the organization, the costs are divided into:
Ø expenses for ordinary activities (these are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services, and the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions;
Ø other expenses (other expenses are expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets; expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; expenses, associated with participation in the authorized capital of other organizations; expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products; interest paid by the organization for providing it with cash ( credits, loans); expenses related to payment for services rendered by credit institutions; deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of conditional facts of an economic activity ness; fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets; transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for the implementation of sports events, recreation, entertainment, cultural and educational events and other similar events; other expenses.;
The costs of contributions to the authorized capital of other organizations are not recognized as expenses of the organization; transfer of funds for charitable purposes; under commission agreements; preliminary payment (advance payment, deposit against payment) of inventories and other valuables, works, services; repayment of a loan or loan previously received by the organization, etc.
When forming expenses for ordinary activities in the accounting of the organization, they must be grouped according to the following elements: material costs; labor costs; deductions for social needs; depreciation; other costs.
In accounting, the accounting of expenses is organized by cost items, the list of which is established by the organization independently.
Expenses are recognized in the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation (assuming the temporal certainty of the facts of economic activity).
If in relation to any expenses incurred by the organization, at least one of the conditions listed in the Regulations (section IV, clause 16) is not fulfilled:
Ø the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
Ø The amount of expense can be determined;
Ø there is confidence that as a result of a particular operation there will be a decrease in the economic benefits of the organization.
Confidence that as a result of a specific transaction there will be a decrease in the economic benefits of the organization, there is a case when the organization has transferred an asset or there is no uncertainty regarding the transfer of an asset, then a receivable is recognized in the accounting records of the organization.
The Regulations pay special attention to the disclosure of information on the procedure for recognizing commercial, administrative and other expenses.
There is no special cost standard in the IFRS system, similar to PBU 10/99. Definitions of expenses and the conditions for their recognition in the financial statements are contained in the Principles for the preparation and presentation of financial statements.
RAS 10/99 unequivocally establishes the need to separate expenses into expenses for ordinary activities and other expenses. IFRS only mentions the existence of a generally accepted practice of cost sharing.
Both PBU 10/99 and the Principles proceed from the need to consider the nature of the operations and the subject matter of the organization's activities when determining whether certain expenses are expenses for ordinary activities or others.
At the same time, there are articles that PBU 10/99 unequivocally defines as other, without taking into account their nature and cause of occurrence, for example, expenses related to payment for services provided by credit institutions.
In IFRS, unlike RAS, it is not allowed to recognize income and, accordingly, expenses on a cash basis. The accrual method is used in RAS with restrictions.
The principle of comparing income and expenses. In contrast to PBU 10/99, the Principles impose rather severe restrictions on the application of the concept of comparability, since in any case, the criterion for separating assets and expenses is the possibility of obtaining future economic benefits. Unlike RAS, IFRS does not provide for the possibility of including excess expenses, overhead administrative and commercial expenses in the cost of inventories sold. These expenses are recognized immediately in the period in which they are incurred.
Conditions for the recognition of expenses. In IFRS, unlike RAS, there is no requirement mandatory compliance such a cost criterion as the existence of a contract, legal requirements or business practices. The most significant differences in cost estimates will arise from the time value of money factor in IFRS, as well as specific accounting principles contained in the relevant standards, for example, in the absence of useful life revisions.
The procedure for presenting information on expenses in the Profit and Loss Statement. Unlike RAS, IFRS does not require the mandatory separation of expenses in the Profit and Loss Statement depending on their functional purpose and gives you a choice.
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COMMENTS TO THE REGULATIONS ON ACCOUNTING (2019) Relevant in 2018
Regulation on accounting "Expenses of the organization" PBU 10/99 establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except credit and insurance).
At the same time, non-profit organizations (except for budgetary institutions) recognize expenses in accordance with this Regulation on entrepreneurial and other activities.
Expenses for ordinary activities (expenses associated with the manufacture and sale of products, the purchase and sale of goods, the performance of work and the provision of services; expenses associated with the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, and also rights arising from patents for inventions, industrial designs and other types of intellectual property; with participation in the authorized capital of other organizations - if such types of activities are usual for the organization);
Operating (expenses associated with the provision for a fee for temporary use (temporary possession and use) of their assets, as well as rights arising from patents for inventions, industrial designs and other types of intellectual property; with participation in the authorized capital of other organizations; other operating expenses ):
Non-operating (fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; exchange differences; the amount of depreciation of assets, except for non-current assets);
Extraordinary.
The costs of acquiring (creating) non-current assets are not recognized as expenses of the organization; contributions to the authorized capital of other organizations; transfer of funds for charitable purposes; under commission agreements; preliminary payment (advance payment, deposit against payment) of inventories and other valuables, works, services;
repayment of a loan or loan previously received by the organization, etc.
When forming expenses for ordinary activities in the accounting of the organization, they must be grouped according to the following elements: material costs; labor costs; deductions for social needs; depreciation; other costs.
5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.
In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.
In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are included in other expenses.
Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.
6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (subject to the provisions of paragraph 3 of this Regulation).
If the payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).
6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.
6.2. When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment payment, expenses are accepted for accounting in the full amount of accounts payable.
6.3. The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.
6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.
6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.
7. Expenses for ordinary activities form:
expenses associated with the acquisition of raw materials, materials, goods and other inventories;expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).
8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:
material costs;labor costs;
deductions for social needs;
depreciation;
other costs.
For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.
9. For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the specifics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.
At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.
10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological guidelines for accounting.
PBU 10/99 1 without exaggeration can be called one of the most amazing and strange documents of the entire system of regulatory accounting. Accounting for the costs associated with the production and sale (sale) of products, and the formation of the cost of products (works, services) are one of the main areas of accounting in organizations of the sphere material production. This means that the need for detailed regulatory regulation of this branch of accounting is obvious. However, the way this is done by PBU 10/99 can only cause bewilderment.
Accounting for the expenses of an organization has very significant industry specifics that cannot be unified and taken into account in a single regulatory act adopted at the level of the Ministry of Finance of Russia. Therefore, in almost all sectors of the sphere of material production and trade, at one time, they developed and adopted regulations, regulating the features of the formation of cost (in trade - distribution costs).
It is no secret that almost all regulations and by-laws developed by the Ministry of Finance of Russia and sectoral ministries and departments are to some extent based on the requirements of the Basic Provisions for planning, accounting and calculating the cost of production for industrial enterprises 2 (hereinafter referred to as the Basic Provisions). Despite the fact that more than 37 years have passed since the adoption of this document, the legislative and regulatory framework governing the economy and accounting has changed, most of the recommendations contained in the Basic Provisions remain relevant.
Before proceeding to the commentary on the rules of PBU 10/99, let us clarify: of all countries using IFRS, only in domestic practice has a standard been adopted and is in force that regulates only the recognition of expenses. In the entire IAS system, there are only a few general content standards set at the level of the PKI (and not a separate standard, or at least separate standards in several standards) in relation to expenses.
Of course, it was assumed that when creating PBU 10/99, the developers would have to rely on domestic experience. In other words, use a presentation style that is understandable to an ordinary user without additional explanations and comments (in particular, the Basic Provisions).
It seemed that the absence of Western analogues would make the speech of the developers more coherent and meaningful. But it didn't come true. The developers pretended that they were translating from something and adapting something, which means that the text of the Regulation should be more similar to the texts of previously adopted PBUs (for example, PBU 9/99 3), and not to the text of a normal instruction for accountant. Moreover, due to the reasons described, the method that can be used in relation to other PBUs does not work either: translate it again into the original language, evaluate the authenticity of the translation, and then translate it again into Russian, but it is already understandable. Nothing to compare with...
The first significant norm (clause 2) can be confusing - the very definition of expenses: “The expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of obligations, leading to a decrease in the capital of this organization, except for the reduction of contributions by decision of the participants (property owners)”.
First, in order to remember what an economic benefit is, one will need to refer to dictionaries or other translated sources. Secondly, if you read the definition literally, it turns out that expenses (as a decrease in benefits) must necessarily lead to a decrease in the capital of the organization. Here there is a strong feeling that the developers of PBU 10/99 did not see the balance sheet, and read the textbook on accounting theory only in an abbreviated and simplified version.
An accountant, even a beginner, understands that the very fact of making expenses almost never means a decrease in the organization's capital. Moreover, postings affecting the liability of the balance sheet are made out only upon the acquisition of inventories and other assets. But at this stage, the need to recognize expenses does not yet arise. Further, until the very moment of sale, the value of the assets simply moves along the lines of the asset balance (cash - stocks - cost - finished products- accounts receivable). But even after the need arises to reflect accounts receivable and revenue, there is no decrease in capital (or liabilities). Rather the opposite. Only in this case it is necessary to apply the norms of PBU 9/99.
The list of cases when the disposal of assets is not recognized as an expense is not obvious either. At first glance, it seems obvious that current expenses cannot include costs associated with the acquisition or creation of non-current assets. At the same time, PBU 6/01 4, for example, specifically stipulates that general business and other similar expenses are not included in the actual costs of acquiring, constructing or manufacturing fixed assets, except when they are directly related to the acquisition, construction or manufacturing of fixed assets . In other words, another PBU does not exclude the possibility that certain types of expenses may be related (even indirectly) to the acquisition of non-current assets, but are accounted for as current expenses. In addition, the developers for some reason overlooked that fixed assets during operation, they can also increase the initial cost (reconstruction, for example, or modernization). But what about these expenses? In the sense - the disposal of assets for payment?
Well, how can one not recall the previously used terminology “capital investments”! The cost price did not include expenses incurred as part of capital investments. The difference with the approach used in PBU 10/99 is that the division of costs into current and costs in the implementation capital investments assumes as a classifying feature the source of reimbursement of expenses. In other words, what is included in the estimates for capital construction or other budget documents, cannot be taken into account as part of current expenses or written off to the cost of products (works, services).
No less unfortunate is the indication that the disposal of assets under commission agreements, agency and other similar agreements in favor of the committent, principal, etc. is not recognized as expenses of the organization ... It is clear that the cost of goods transferred, for example, for commission cannot be taken into account included in current expenses. But the text of PBU 10/99 refers to the disposal of assets in favor of the committent ... If you recall the Russian language textbooks, then you can read this in the only way - the amount of remuneration cannot be attributed to current expenses, but nothing is said about the value of the transferred goods.
Nor can the principles of classifying (grouping) expenditures by type inspire optimism. Since the end of 2006, it has been recommended to allocate only two groups of expenses - expenses for ordinary activities and others (paragraph 4 of PBU 10/99). If we translate this into the language accounting entries and Chart of Accounts 5, it turns out that PBU 10/99 divides the expenses into those that must be taken into account in the debit of account 91 “Other income and expenses”, and into all the rest. The rest are understood as expenses recorded on accounts 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Marriage in production”, 29 “ Service industries and farms” and 44 “Sales expenses”. This is not counting depreciation, the accounting of which is regulated by PBU 6/01 and PBU 5/01 6 (but even there it is not told which production cost accounts to write off depreciation for certain groups of property), as well as wages (accounting for which individual PBU does not regulated).
However, accountants (and employees of other management services of economic entities) rightly expected from the Ministry of Finance of Russia more attention to regulating the formation of the cost of products (works, services). Guided only by the norms of PBU 10/99, it is impossible not only to organize a full accounting of production costs, but also to at least approximately understand how the grouping of the Chart of Accounts should correlate with economic sense business transactions.
The nitpicking may seem unreasonable: they say, the position of the Ministry of Finance of Russia is evidence that organizations are now granted broad rights in terms of accounting methodology in relation to industry specifics and features of conducting entrepreneurial activity in specific conditions. This is true, but the direction of accounting in our country still remains tax. And the tax base for all taxes is calculated on the basis of accounting data (this is not the author's fantasy, but Article 54 of the Tax Code of the Russian Federation). This means that the incorrect classification of expenses - for example, into direct and indirect, into expenses related to production and sale, and non-sales - with almost one hundred percent probability will create problems with tax authorities(in the first case - for income tax, in the second - for VAT). Moreover, we can talk about the fact that the wrong classification may seem to an ordinary tax inspector. In this case, it will be impossible for the taxpayer to prove his position: there is no relevant regulatory act on accounting, and the presumption of good faith of the taxpayer is a concept that is increasingly relegated to the realm of fantasy or utopian dreams.
In other words, when developing PBU 10/99, the Ministry of Finance of Russia could (or should) have formulated clearer criteria for classifying, grouping and detailing expenses. Perhaps there were even appropriate intentions. After all, it is no coincidence that the 30th account numbers were reserved in the Chart of Accounts, and a promising phrase was included in the Instructions for the use of the Chart of Accounts: “... the composition and methodology for using accounts 20-39 with this accounting option is established by the organization based on the characteristics of the activity, structure, organization of management on based on the relevant recommendations of the Ministry of Finance of the Russian Federation”. Well, where are these recommendations? They are not here.
To remedy the situation, organizations get out as best they can, and "bright minds" from the scientific community and just methodologists develop principles for organizing management accounting. There are developments - both general and sectoral. Yes, here's the problem: regulatory framework do not fit under them. There is no such base. And that means that any work in this direction, in essence, remains an internal corporate initiative, the results of which cannot be used to substantiate one's position either in disputes with tax authorities or in polemics with law enforcement agencies.
In fairness, it should be noted that paragraph 8 of PBU 10/99 contains an indication of a general nature - in terms of the obligation to ensure the grouping of expenses by elements. But, firstly, the number of elements established for accounting purposes, for some reason, does not correspond to the elements defined by Chapter 25 of the Tax Code of the Russian Federation (i.e., when using accounting data to calculate the tax base, regrouping is required). Secondly, cost elements are not cost items, and grouping by elements for financial and economic analysis gives little. But the developers of PBU 10/99 stubbornly keep silent about the fact that there may also be a grouping according to calculation items.
PBU 10/99 also has two references to the cost - in paragraphs 9 and 10. The wording of the norm in paragraph 9 seems so trivial that it does not deserve citation. Paragraph 10 contains a reference to “separate regulations and methodological guidelines for accounting”, which should establish the rules for calculating the cost of products (works, services). Next year it will be 10 years since the approval of PBU 10/99, and the Ministry of Finance of Russia has not adopted a single "guideline" yet. There have been attempts to regulate cost accounting at the level of sectoral ministries (in particular, in transport). But these attempts can hardly be called completely successful. Somehow it turned out that such developments were based not on the norms of the documents of the accounting regulatory system, but on the provisions of Chapter 25 of the Tax Code of the Russian Federation.
It is also appropriate to note here that in none of the documents of the system of regulatory accounting regulation you can find instructions on accounting for those expenses that are not expenses “for the purposes of PBU 10/99”. In particular, those that are reimbursed by net profit: either on the account 84 " Undestributed profits(uncovered loss)”, or on account 99 “Profit and Loss”. Or, maybe, for each such case, you need to open an account 29?
General rules the acceptance of expenses for accounting is established by the norms of individual paragraphs of Sections II and III PBU 10/99. Of all these norms, the provision that commercial and administrative expenses can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities is of some significant importance (clause 10 PBU 10 /99). As already noted, PBU 10/99 does not say what should be understood as management and commercial expenses, and the Instructions for using the Chart of Accounts contain only general recommendations on this occasion.
Most of the norms of these sections are similar to the programmer's answer to the question - absolutely correct and absolutely useless. For example: “Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable” (clause 6 PBU 10/99). And in what other amount can they be accepted? An accountant cannot reflect in the accounting registers what is not in the primary documents (this directly follows from the Accounting Law 7), and they may contain either payment or debt for this payment. If it later turns out that they paid the wrong or the wrong amount, new primary documents arise, in which there can only be similar indicators.
The depth of thought and wisdom of the ages emanates from such a revelation: “The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses is accepted ... ”If you read it carefully, it seems like he entered Through the Looking Glass.
Firstly, the amount of payment for accounting purposes is still determined according to the data primary documents. By and large, an accountant should not care about what is written in contracts - this is the field of activity of lawyers, economists and management. And from the quoted norm it follows that the accountant, before reflecting certain expenses in the accounting, must in each case raise the contracts and check with them.
Secondly, if the price in the contract is not set and cannot be set from its terms, then why is such a contract needed? And then, I wonder how the developers imagine the adjustment of these primary documents based on "comparable circumstances"?
In general, the phrase is beautiful, similar to the translation, but nothing more. Try to put it into practice, and the scope of knowledge may change (by place of work and by qualification).
Other provisions of Sections II and III are of approximately the same nature - either obvious, or by reference, or borrowed from other regulations (in particular, Regulations on Accounting and Accounting in the Russian Federation 8).
The norms of paragraph 16, which establish the conditions for the recognition of expenses in accounting, are not a revelation either. To some extent, they repeat the conditions for accepting income amounts for accounting (PBU 9/99) and can make you think only because they are set out in the usual PBU language. If we combine all three conditions in one, then it can be said more simply: expenses are accepted for accounting on the basis of properly executed primary documents (in which both the amount and a link to the contract must be indicated, and a note on the disposal of assets - the transfer of funds or the issuance of material production stocks).
Some confusion, however, can be caused by such a passage: “... if at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then accounts receivable are recognized in the accounting records of the organization.” Well, if the amount of the expense cannot be determined, in what amount should the accounts receivable be reflected? Or if the expense is made, but there is no contract, then what grounds can there be for reflecting costs in accounting?
The norms of paragraph 18 of PBU 10/99 are very verbose and pretentious. In fact, we are talking about the fact that the organization has the right to use one of the chosen methods for recognizing expenses - the accrual or cash method. The question arises: why in the Tax Code of the Russian Federation the same thing could be formulated clearly, but not in PBU 10/99?
In conclusion, we can draw bleak conclusions:
Under these conditions, accounting practitioners can only rely on their own strength, and even on popular articles and brochures, the recommendations in which remain recommendations.
1 Regulation on accounting "Expenses of the organization" PBU 10/99 approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
2 Approved by the Central Statistical Bureau of the USSR, the State Planning Committee of the USSR, the USSR State Committee for Prices and the USSR Ministry of Finance on July 20, 1970 No. AB-21-D.
3 Regulation on accounting "Income of the organization" PBU 9/99 approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.
4 Accounting regulation "Accounting for fixed assets" RAS 6/01 was approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.
5 The Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application were approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
6 Accounting regulation “Accounting for inventories” PBU 5/01 approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n.
