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 accounting policy 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 making changes to the accounting policy of the organization.
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 features of the formation in accounting and reporting of information on assets and liabilities, the value of which is expressed in foreign currency, including 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, accounting requirements exchange differences, as well as establishes the procedure for reflecting in accounting assets and liabilities used by the organization to conduct activities outside the Russian Federation.
This PBU establishes the composition, content and methodological foundations of the formation 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 for established forms. The document defines the list of forms of financial statements and general requirements for them: rules for evaluating articles of financial statements, auditing financial statements.
The Regulation establishes the rules for the formation in accounting of information on financial production stocks organizations. 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 cost when transferred 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 accounting information about fixed assets of an enterprise. 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: linear, decreasing balance method, method of depreciation by the sum of numbers of years of the term beneficial use, the 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 accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, 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, traffic Money or the results of the organization's activities and which took place between the reporting date and the date of signing the financial statements for reporting year. This PBU establishes the procedure for reflecting in financial statements commercial organizations(Besides credit institutions), which are legal entities under the laws of the Russian Federation, events after the reporting date. Determines the requirements for the reflection of such events and their consequences in the financial statements. The annex 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 management expenses in reporting.
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 regulation 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 the preparation of 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 records and financial statements of commercial organizations that are legal entities under the laws 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 settlements 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 institutions and budget institutions), and also determines the relationship of the indicator reflecting the profit (loss), calculated in the manner prescribed by the regulatory legal acts according to the accounting of the Russian Federation (hereinafter referred to as accounting profit (loss)), and tax base on income tax for reporting period(hereinafter - 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 on financial investments of the organization. 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.
This document establishes the composition, content and methodological foundations for the formation of financial statements of organizations of an organization - legal entities] under Russian law.
The requirements of PBU 4/99 do not apply to credit institutions, as well as to state (municipal) institutions.
According to the conclusion of the Ministry of Justice of Russia, order dated 06.07.1999 N 43n
in state registration does not need.
Ministry of Finance of the Russian Federation
On approval of the Regulations on accounting "Accounting statements of the organization" PBU 4/99
As amended on: 18.09.2006 N 115n; 08.11.2010 N 142n.
See the text of the document in .pdf format
(corresponds to the publication on the site
Ministry of Finance of Russia: http://www.minfin.ru)
In accordance with the Accounting Reform Program in accordance with international standards financial reporting, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:
1. Approve the "Accounting statements of the organization" attached to accounting (PBU 4/99).
2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated February 8, 1996 N 10 "On Approval of the Accounting Regulations "Accounting Statements of an Organization" (PBU 4/96)".
3. To put this Order into effect starting from the financial statements of 2000.
Minister of Finance
Russian Federation
M. Kasyanov
Approved
order of the Ministry of Finance
Russian Federation
dated 06.07.99 N 43n
Regulation on accounting
"Accounting statements of the organization" (PBU 4/99)
1. This Regulation establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit organizations and state (municipal) institutions.
(as amended by the Order of the Ministry of Finance of the Russian Federation of November 8, 2010 N 142n)
2. The provision does not apply when compiling reporting developed by an organization for internal purposes, reporting compiled for state statistical observation, reporting information submitted to a credit institution in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for preparing such reporting and information does not provide for the use of this Regulation.
3. This Regulation is applied by the Ministry of Finance of the Russian Federation when establishing:
standard forms of financial statements and instructions on the procedure for compiling reports;
a simplified procedure for the formation of financial statements for small businesses and non-profit organizations;
features of the formation of consolidated financial statements;
features of the formation of financial statements in cases of reorganization or liquidation of the organization;
features of the formation of financial statements by insurance organizations, non-state pension funds, professional participants in the securities market and other organizations in the field of financial intermediation;
publication of financial statements.
4. For the purposes of this Regulation, the following concepts mean the following:
financial statements - a unified system of data on the property and financial position of an organization and on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms;
reporting period - the period for which the organization must draw up financial statements;
reporting date - the date as of which the organization must draw up financial statements;
user - legal or individual interested in information about the organization.
5. Accounting statements consist of balance sheet, income statement, annexes thereto and explanatory note (hereinafter appendices to the balance sheet and income statement and explanatory note are referred to as explanations to the balance sheet and income statement), as well as auditor's report, confirming the reliability of the financial statements of the organization, if it is in accordance with federal laws subject to mandatory audit.
By virtue of part 1 of article 30 of Federal Law N 402-FZ, paragraph 6 this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
6. Accounting statements should give a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Reliable and complete is considered financial statements formed on the basis of the rules established by regulations on accounting.
If, when compiling financial statements based on the rules of this Regulation, an organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes relevant additional indicators and explanations in the financial statements.
If, when preparing financial statements, the application of the rules of this Regulation does not allow forming a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may deviate from these rules.
7. When preparing financial statements, the organization must ensure the neutrality of the information contained in it, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
8. The financial statements of the organization must include performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
9. When compiling the balance sheet, income statement and explanations to them, the organization must adhere to the content and form adopted by it consistently from one reporting period to another.
Changing the accepted content and form of the balance sheet, income statement and explanations to them is allowed in exceptional cases, for example, when changing the type of activity. The organization shall provide justification for each such change. A material change must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons for the change.
10. For each numerical indicator of financial statements, except for the report drawn up for the first reporting period, data must be provided for at least two years - the reporting and the previous reporting ones.
If the data for the period preceding the reporting period are incomparable with the data for the reporting period, then the first of the named data is subject to adjustment based on the rules established by regulatory enactments on accounting. Each significant adjustment must be disclosed in the notes to the balance sheet and income statement, along with an indication of the reasons for this adjustment.
11. Articles of the balance sheet, income statement and other separate forms of financial statements, which, in accordance with the provisions of accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms) or are not given (in the forms developed independently and in the explanatory note).
Indicators of individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are significant and if without knowledge of them by interested users it is impossible to assess the financial position of the organization or the financial results of its activities.
Indicators on certain types of assets, liabilities, income, expenses and business transactions may appear on the balance sheet or income statement the total amount with disclosure in the notes to the balance sheet and profit and loss account, if each of these indicators separately is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.
12. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
13. When compiling financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations established after October 1 - to December 31 of the next year.
14. Each constituent part of the financial statements provided for by this Regulation must contain the following data: the name of the constituent part; an indication of the reporting date or reporting period for which the financial statements are prepared; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
15. Accounting statements must be drawn up in Russian.
16. Accounting statements must be drawn up in the currency of the Russian Federation.
17. Accounting statements are signed by the head and chief accountant (accountant) of the organization.
In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by an accounting specialist.
18. The balance sheet should characterize the financial position of the organization as of the reporting date.
19. In the balance sheet, assets and liabilities should be presented with a division, depending on the maturity (maturity) for short-term and long-term. Assets and liabilities are presented as short-term if the term of circulation (repayment) for them is not more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.
| Chapter | Group of articles | Articles |
|---|---|---|
| 1 | 2 | 3 |
| ASSETS | ||
| Fixed assets | Intangible assets | Rights to objects of intellectual (industrial) property |
| Patents, licenses, trademarks, service marks, other similar rights and assets | ||
| Organizational expenses | ||
| Business reputation of the organization | ||
| fixed assets | Land plots and nature management objects | |
| Buildings, machinery, equipment and other fixed assets | ||
| Construction in progress | ||
| Profitable investments in material values | Property to be leased | |
| Property provided under a rental agreement | ||
| Financial investments | Investments in subsidiaries | |
| Investments in dependent companies | ||
| Investments in other organizations | ||
| Loans granted to organizations for a period of more than 12 months | ||
| Other financial investments | ||
| current assets | Stocks | Raw materials, materials and other similar values |
| Costs in work in progress (distribution costs) | ||
| Finished goods, goods for resale and goods shipped | ||
| Future expenses | ||
| Value added tax on acquired valuables | ||
| Accounts receivable | Buyers and customers | |
| Bills receivable | ||
| Debt of subsidiaries and affiliates | ||
| Debt of participants (founders) on contributions to the authorized capital | ||
| Advances issued | ||
| Other debtors | ||
| Financial investments | Loans granted to organizations for a period of less than 12 months | |
| Own shares repurchased from shareholders | ||
| Other financial investments | ||
| Cash | Settlement accounts | |
| Currency accounts | ||
| Other cash | ||
| LIABILITY | ||
| Capital and reserves | Authorized capital | |
| Extra capital | ||
| Reserve capital | Reserves formed in accordance with the law | |
| Reserves formed in accordance with constituent documents | ||
| Undestributed profits ( uncovered loss- subtracted) | ||
| long term duties | Borrowed funds | Loans maturing more than 12 months after the reporting date |
| Loans maturing more than 12 months after the reporting date | ||
| Other liabilities | ||
| Short-term liabilities | Borrowed funds | Loans maturing within 12 months after the reporting date |
| Loans maturing within 12 months after the reporting date | ||
| Accounts payable | Suppliers and contractors | |
| Bills payable | ||
| Debt to subsidiaries and affiliates | ||
| Indebtedness to the staff of the organization | ||
| Debt to the budget and state off-budget funds | ||
| Debts to participants (founders) for payment of income | ||
| Advances received | ||
| Other creditors | ||
| revenue of the future periods | ||
| Reserves for future expenses and payments | ||
21. The profit and loss statement should characterize financial results activities of the organization during the reporting period.
22. In the profit and loss statement, income and expenses should be shown with a division into ordinary and other.
Proceeds from the sale of goods, products, works, services, net of value added tax, excises, etc. taxes and obligatory payments (net - revenue)
Cost of sold goods, products, works, services (excluding commercial and administrative expenses)
Gross profit
Selling expenses
Management expenses
Profit/loss on sales
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
Profit / loss before tax
Income tax and other similar obligatory payments
Profit / loss from ordinary activities
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
Net income (retained earnings
(uncovered loss)
24. Explanations to the balance sheet and income statement should disclose information related to the accounting policies of the organization and provide users with additional data that is not appropriate to include in the balance sheet and income statement, but which are necessary for users of financial statements for a real assessment the financial position of the organization, the financial results of its activities and changes in its financial position.
25. Explanations to the balance sheet and income statement should indicate that the financial statements are formed by the organization on the basis of the accounting and reporting rules in force in the Russian Federation, except for cases when the organization made deviations from these rules when compiling the financial statements in accordance with from this Regulation.
Significant deviations should be disclosed in the financial statements indicating the reasons that caused these deviations, as well as the result that these deviations had on understanding the state of the financial position of the organization, reflecting the financial results of its activities and changes in its financial position. The organization must provide confirmation of the assessment in monetary terms of the consequences of deviations from the accounting and reporting rules in force in the Russian Federation.
Note.
The accounting regulation "Accounting policy of the organization" (PBU 1/98) became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation dated 06.10.2008 N 106n, which approved from January 1, 2009 the new Regulation on accounting "Accounting policy of the organization" (PBU 1 /2008).
26. The procedure for disclosing the organization's accounting policy is established by the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98) (Order of the Ministry of Finance of Russia dated December 9, 1998, registered with the Ministry of Justice of Russia on December 31, 1998, registration number 1673).
27. Notes to the balance sheet and income statement should disclose the following additional information:
28. Explanations to the balance sheet and income statement disclose information in the form of separate reporting forms (statement of cash flows, statement of changes in equity, etc.) and in the form of an explanatory note.
The item of the balance sheet and income statement to which explanations are given must indicate such disclosure.
29. The financial statements should disclose data on cash flows in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.
The cash flow statement should characterize changes in the financial position of the organization in the context of current, investment and financial activities.
Cash balance at the beginning of the reporting period
Cash received - total
including:
Funds sent - total
including:
Cash balance at the end of the reporting period.
30. Business partnerships and companies in the financial statements must disclose information on the presence and changes in the authorized (reserve) capital, reserve capital and other components of the organization's capital.
The amount of capital at the beginning of the reporting period
Capital increase - total
including:
Decrease in capital - total
including:
The amount of capital at the end of the reporting period.
31. Explanations to the balance sheet and income statement should disclose (if these data are not available in the information accompanying the accounting report):
32. When evaluating the items of financial statements, the organization must ensure compliance with the assumptions and requirements provided for by the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98).
33. The data of the balance sheet at the beginning of the reporting period should be comparable with the data of the balance sheet for the period preceding the reporting period (taking into account the reorganization carried out, as well as changes related to the application of the Accounting Regulations "Accounting policy of the organization").
34. Accounting statements do not allow set-off between items of assets and liabilities, items of profit and loss, except when such set-off is provided for by the relevant accounting regulations.
35. The balance sheet should include numerical indicators in the net - assessment, i.e. minus regulatory values, which should be disclosed in the notes to the balance sheet and income statement.
36. The rules for evaluating individual articles of financial statements are established by the relevant accounting regulations.
By virtue of part 1 of Article 30 of Federal Law N 402-FZ, paragraph 37 of this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
37. When deviating from the rules provided for in - this Regulation, significant deviations must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons that caused these deviations, and the result that these deviations had on understanding the state of the financial position of the organization, reflecting the financial results of its activities and changes in its financial position.
38. Articles of financial statements compiled for the reporting year must be confirmed by the results of an inventory of assets and liabilities.
By virtue of Part 1 of Article 30 of Federal Law N 402-FZ, Section VIII of this document continues to apply (Information of the Ministry of Finance of Russia N PZ-10/2012).
39. The organization may provide additional information related to financial statements if the executive body considers it useful for interested users when making economic decisions. It reveals the dynamics of the most important economic and financial indicators activities of the organization for a number of years; planned development of the organization; prospective capital and long-term financial investments; borrowing policy, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
Additional information, if necessary, can be presented in the form of analytical tables, graphs and diagrams.
When disclosing additional information, for example, environmental protection measures, the main ongoing and planned activities in the field of environmental protection are given, the impact of these measures on the level of long-term investments and profitability in the reporting year, a description of the financial consequences for future periods, data on payments for violation of environmental legislation , environmental payments and payments for Natural resources, current expenses for environmental protection and the degree of their impact on the financial performance of the organization.
40. In cases stipulated by federal laws, accounting statements are subject to mandatory audit.
41. The final part of the auditor's report issued on the basis of the results of the mandatory audit of financial statements should be attached to these statements.
42. The financial statements are open to users - founders (participants), investors, credit institutions, creditors, buyers, suppliers, etc. The organization must provide an opportunity for users to familiarize themselves with the financial statements.
43. The organization is obliged to ensure the submission of annual financial statements to each founder (participant) within the time limits established by the legislation of the Russian Federation.
44. The organization is obliged to submit financial statements in one copy (free of charge) to the state statistics body and to other addresses provided for by the legislation of the Russian Federation, within the time limits established by the legislation of the Russian Federation.
45. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements together with the final part of the audit report.
46. Publication of financial statements is made no later than June 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
47. The date of submission of financial statements for an organization is the day of its postal dispatch or the day of its actual transfer to the affiliation.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
48. The organization must draw up interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation.
49. Interim financial statements consist of a balance sheet and a profit and loss statement, unless otherwise established by the legislation of the Russian Federation or by the founders (participants) of the organization.
50. General requirements for interim financial statements, the content of its components, the rules for evaluating items are determined in accordance with this Regulation.
51. The organization must generate interim financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.
52. Submission and publication of interim financial statements are carried out in cases and in the manner prescribed by the legislation of the Russian Federation or the constituent documents of the organization.
PBU 1/2008 Accounting policy body.
This PBU establishes the rules for the formation. Accounting for the policy by the chief accountant or other person who is entrusted with maintaining the organization's accounting records. The document regulates the approval procedure: slave. chart of accounts, forms of primary accounting documents, registration, procedure for conducting an inventory of assets and liabilities of the body, methods of assessing A and O, document flow rules and technology for processing accounting information. In addition, the regulation establishes the procedure and rules for making changes to the accounting policy of the body.
PBU 2/2008 Accounting for construction contracts
discloses the procedure for the forms and disclosure in financial statements of information on income, expenses and financial results of organizations that are contractors or subcontractors in construction contracts, the duration of which is long-term and is more than 1 reporting year or the start and end dates of which fall on different reporting years. In addition, PBU is used when accounting for contracts for the provision of services in the field of architecture, construction and other services that are inextricably linked with the facility under construction. The document defines the requirements for the organization of BU objects under the specified agreements, the conditions for recognizing income and expenses, as well as the rules for determining financial results.
RAS 3/2006 Accounting for assets and liabilities, the cost of which is expressed in int. currency
The document establishes the features of the forms in bu and reporting info about A and O, the cost of a cat. expressed in in. currency, including payable in rubles, organizations that are legal. persons under the law of the Russian Federation. PBU regulates the procedure for recalculating expressed in int. the currency of the cost of A and O in rubles, the requirements for accounting for exchange rate differences, and also establishes the procedure for reflecting in accounting records A and O used by the organization to conduct activities outside the Russian Federation.
PBU 4/99 Accounting statements of the organization
This PBU establishes the composition, content and methodological foundations for the formation of accounts. reporting - a unified system of data on property. and financial position of the organization and the results of its households. activity, compiled on the basis of data from the bu according to the established forms. The document defines a list of accounting forms and general requirements for it: rules for evaluating accounting items. reporting, accounting audit. reporting.
PBU 5/01 Accounting for inventories
establishes the rules for the formation of bu info about mat-prod. organization's reserves. Determines the procedure for estimating material inventories and the requirements for the procedure for accounting for the actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties, etc.). Regulates the procedure for determining their s / s upon transfer to production and other disposal and the requirements for disclosing information in accounting reports.
RAS 6/01 Accounting for fixed assets
Pos. establishes requirements for the rules for the formation of information about the OS of the enterprise. The criteria by which an asset is accepted by the organization for accounting as fixed assets are described. The methodology for assessing wasps and the composition of costs for the formation of the initial. the 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.). Methods for accruing depreciation of OS objects are established: linear, decreasing 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 the reflection in the accounting of disposal of wasps in the following cases: sale, termination of use due to moral or physical deterioration, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized capital of another body, share fund and other cases.
PBU 7/98 Events after the reporting date
For bu purposes, an event after the reporting date is recognized as a fact of economic activity that has had or may have an impact on the financial. state, movement of money. funds or results of the organization's activities and which took place between the reporting date and the date of signing the accounting reports for the reporting year. This PBU establishes the procedure for recording in accounting. reporting com-x organizations (except kredit.organ.), which are legal. persons under the legislation of the Russian Federation, events after the reporting date. Defines the requirements for the reflection of such events and their consequences in accounting. The appendix to the PBU provides an indicative list of facts of economic activity that can be recognized as events after the reporting date.
PBU 8/01 Conditional facts of households. activities
The conditional fact of economic activity in accordance with PBU is the fact of economic activity taking place as of the reporting date. activities, with respect 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 accounting. reporting of com-x organizations. Determines the composition of conditional facts for bu. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms. Disclosure of information about the consequences of conditional facts in the organization's accounting records.
PBU 9/99 Income of the organization
In accordance with PBU 9/99, the organization's income is recognized as an increase in econ. benefits as a result of the receipt of assets, money. funds, other property or 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 applied by com. organizations (with the exception of credit and insurance) and regulates the procedure for reflecting information.
PBU 10/9 Organization expenses
Defines form rules in bu info about the expenses of enterprises, classifies their composition and establishes the conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing com.and management. reporting expenses.
PBU 11/2008 Information about related parties
This Regulation establishes the procedure for disclosing information about related parties in accounting reports. Defines the list of transactions with a related party, as well as the mandatory composition of info. subject to disclosure.
PBU 12/2000 Info. by segment
The provision is applied by the organization when compiling consolidated accounting reports if it has subsidiaries and affiliates, and also if it has constituent documents of associations of legal entities. persons (associations, unions, etc.), created on a voluntary basis, are entrusted with the compilation of a consolidated account. reporting.
PBU 13/2000 Accounting for state aid
The document establishes the rules for the formation. in accounting for information on the receipt and use of state assistance provided to comm organizations (except for credit.Organ.), which are legal entities. persons under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in economics. benefits of a particular organization as a result of the receipt of assets (cash, other property)
RAS 14/2007 Accounting for intangible assets
Establishes the rules for the formation of information in the accounting and accounting records. organization assets. Determines the conditions for accepting an object 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 15/2008 Accounting for expenses on loans and credits
PBU discloses the features of the forms in accounting and accounting information on the costs associated with fulfilling obligations on loans received (including raising borrowed funds by issuing bills of exchange, issuing and selling bonds) and loans (including commercial and commercial).
RAS 16/02 Information on discontinued operations
Establishes the procedure for disclosing information on discontinued activities in accounting reports. organizations. Describes the concept of a discontinued activity, the conditions for its recognition and evaluation. Sets requirements for information disclosure in reporting.
PBU 17/02 Accounting for R&D and technological work expenses
establishes the rules of forms in bu and accounting reports com. organizations that are legal persons under the legislation of the Russian Federation (excluding credit organizations), information on the costs associated with the implementation of research, development and technological work.
RAS 18/02 Accounting for corporate income tax calculations
This PBU defines the rules of forms in accounting and the procedure for disclosing in accounting reports 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), as well as determines the relationship between an indicator reflecting profit (loss) calculated in the manner prescribed by regulatory legal acts for the RF bu (hereinafter referred to as accounting profit (loss), and the tax base for income tax for the reporting period (hereinafter referred to as taxable profit (loss), calculated in the manner prescribed by the legislation of the Russian Federation on taxes and fees.
PBU 19/02 Accounting for financial investments
Defines the rules for the formation in bu and reporting of info about fin. organization's investments. The rules for their initial and subsequent evaluation, disposal, as well as the requirements for the procedure for determining income and expenses for financial. investments.
PBU 20/03 Information on participation in joint activities
establishes the rules and procedure for disclosing information about participation in joint activities in the accounting reports of com. organizations (except credit. organizations) that are legal. persons under the laws of the Russian Federation. Reveals the concepts: joint operations, joint assets and joint activities. Defines the requirements for disclosure of information in accounting reports.
RAS 21/2008 Change in estimates
This PBU establishes the rules for recognition and disclosure in accounting reports), information on changes in estimated values and establishes the procedure for disclosing such data in an explanatory note to accounting. reporting.
Accounting management in Russian companies subject to strict regulation of legislatively approved provisions. The PBU abbreviation has become familiar to any accountant, and the content of these documents has become a determining factor in the implementation of competent accounting in almost all areas of application. RAS, prescribed in the provisions, regulate the procedure for keeping records of assets (current and non-current), liabilities, funds, transactions / events in the main or auxiliary activities of each domestic enterprise.
are approved by the PBU by the Ministry of Finance, and the legislative nature of these normative documents requires strict and detailed implementation of the methods and recommendations presented in them. PBU accounting, relevant for financiers in 2017, has 24 documents. Let's get acquainted with the most common of them.
Each enterprise, determining the methods for developing an accounting policy and keeping records, inventories, depreciation non-current assets and the results of the activities of the formation, is based on the recommendations presented in PBU 1/2008 "Accounting Policy".
Accounting material assets extensive and varied. Therefore, legislators have approved several accounting provisions that regulate various aspects of a company's life. For example, PBU 5/01 "Accounting for inventories" establishes general rules reflection in the accounting of information on inventories - materials, raw materials, finished products or goods. The various specifics of the activities of enterprises, in particular, those working with assets whose value is expressed in foreign currency, require the use of a special methodology for the formation of accounting recommended in RAS No. 3/2006.
Features of accounting, depreciation, mothballing or liquidation of real estate and property, the period of use of which exceeds a year, is interpreted by PBU 6/01 on accounting for fixed assets. Recently, the most important component in the successful image of the company are such factors as business reputation, technology secrets (know-how), trademarks or unique software products, i.е. intangible assets. Accounting for intangible assets is determined by PBU No. 14/2007.
For construction organizations specializing in contracting activities, PBU 2/2008 is relevant for the maintenance and accounting of work contracts. The procedure for accounting for financial investments in Russian organizations establishes PBU 19/02, and the correct distribution of expenses on loans and borrowings - PBU 15/2008.
Companies that receive and use state aid rely on Accounting Regulation 13/2000 “Accounting for State Aid”, which determines the correct formation of receipts and expenditures of budget funds.
The correct attribution of expenses for research, technological and design activities of the enterprise is considered by PBU 17/02, and the specifics of income tax calculations are considered by PBU 18/02.
The generation of income and expenses of companies is regulated by PBU 9/99 and 10/99, which standardize the algorithms of business transactions.
The reporting of enterprises is compiled in accordance with PBU 4/99, which establishes the structure, content and methodology of formation. Along with general requirements PBU 23/2011, which explains the rules for compiling an appendix to the balance sheet - a cash flow statement, has been legally adopted for reporting.
All PBU accounting for 2017 year complement the provisions governing the actions of an accountant in various non-standard situations. For example, PBU 22/2010 establishes rules for correcting erroneous entries in accounting, and PBU 7/98 determines the algorithm of actions in the event of an important fact of economic activity for the company after the reporting date.
It should be noted that currently legislators are developing drafts of new federal standards accounting for fixed assets, intangible assets, stocks and debt instruments.
Mikhailenko Anna Vasilievna Manager, "Ariadna" company
Used the services of this company on the recommendation of partners. Reported with no problem! Everything is clear and efficient. None of our questions went unanswered. Everything was explained literally "on the fingers." We look forward to long-term cooperation.
Andrey Nikolaevich ZAO SMU-47
Great company. Excellent combination: price-quality! They help out at any time, both by telephone consultation and personal participation.
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Ivanova M. I. Gene. Director, LLC "GDK"
I would like to thank your company for the excellent work. This is not the first time we use the services of your specialists and, by the way, we recommend them to our friends as professionals. high level! We are very satisfied with the approach and prices!
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Andreev M. A. AN "Lance"
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Antonova M.A.
Incredibly convenient service for IP. Specialists can either advise by phone, and very competently and in an accessible language, or go to the address and carry out all the work on the spot, as well as submit all reporting documents to the Federal Tax Service.
We hope for long-term cooperation)
Antonina Rogova Comm. Director of TrubArm LLC
We express our gratitude to Kaznachey LLC, and directly to Ekaterina Zakharova. For professionalism, efficiency and just human participation. We have been cooperating with your company and Ekaterina personally for a long time.
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Zorina A. N. The apartment company
About a month ago, we contacted your company for advice on issues related to VAT. The consultant quickly figured out the specifics of our situation, and recommended several solutions. They gave professional recommendations on bookkeeping, thanks to which we independently compiled and sent reports to the tax office.
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Lithuanian Andrey Yurievich gene. director of CJSC "Unitrade"
When choosing an accounting partner for me, the fundamental factors are:
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All of the above is unconditionally present in the “Treasurers”, and what is important, they will always explain what needs to be done and what should not be done, translating from “accounting language” into human))
Ezhova Victoria Trading house"Fashion environment"
I have been using the services of this company for about six years and over the years we have already developed quite warm, friendly relations.
I am completely satisfied with everything, timely reporting (moreover, the accountant herself reminds of certain obligations), as well as the possibility of obtaining advice at any time.
I am always fully confident that my accounting documents are in perfect order. In addition, in case of unforeseen situations, they will always give the right advice, help you deal with all the nuances and, most importantly, provide moral support.
Markelova E. A. LLC "Galeon"
I would like to express my gratitude to Treasurer LLC for maintaining the accounting records of our company for 4 years. As a reliable partner, professional and expert in the field of accounting services.
