dated 24.12.2010 N 186n
"On amendments to regulatory legal acts on accounting and invalidation of the Order of the Ministry of Finance Russian Federation dated January 15, 1997 N 3 " *1
_____
*1 The text of the document is not given. Texts of all normative documents see www.nalvest.ru.
Comment
V. Zakharyin
leading expert in accounting and taxation,
Ph.D.
Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n "On Amendments to the Regulations on Accounting and Recognizing as Invalid Order of the Ministry of Finance of the Russian Federation dated January 15, 1997 N 3" (hereinafter - order N 186n) a number of very significant changes were made to seven regulatory acts on accounting.
The reason for this was the need to update certain norms of previously approved accounting standards, bring them into line with the requirements of regulations adopted later, as well as the need to clarify some rules for grouping and detailing accounting data.
The following is a brief commentary on the changes made to certain documents of the accounting regulatory system.
Regulation on accounting and financial statements in Russia
The most voluminous and significant changes were made to the Regulation on accounting and financial reporting in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulation).
This is due to the fact that over the 12 years of the named Regulations, changes were made to it only three times - in 2000, 2006 and 2007. At the same time, more than 20 Accounting Regulations were adopted during the same period, several of them were re-approved in new editions. Thus, a number of significant discrepancies arose between the main Russian standards accounting (RAS) and individual PBUs both at the level of economic and financial categories, and at the level of terminology.
Apparently, in order to avoid a recurrence of such a situation, the text of one of the main norms enshrined in clause 3 of the Regulation has been changed: now the Ministry of Finance of Russia, when developing new RAS and documents adopted for the purpose of their development (guidelines, etc.), is not obliged to be based on the norms Provisions.
The change made to paragraph 32 of the Regulations can be considered similar in meaning. The meaning of the norm of the new paragraph of this paragraph is actually reduced to the norm, according to which, in the event that the requirements of individual PBUs contradict the Regulations, the norms of the relevant PBUs are applied.
According to the basic rules for evaluating individual items of financial statements, the following changes have been made.
With regard to the evaluation of pending capital investments:
- the requirement according to which capital investments in progress included items of fixed assets subject to state registration, in the absence of documents confirming such registration. According to the author, the need for clarification is due to the fact that now depreciation (both in tax and accounting) is allowed to start from the moment documents are sent for registration;
- excluded the rule according to which objects capital construction that are in temporary operation, prior to their entry into permanent operation, should have been accounted for as capital investments in progress. Thus, such objects should now be included in fixed assets on a general basis;
- the norm of clause 42 of the Regulations was clarified, according to which previously unfinished capital investments were reflected at actual costs for the developer (investor). In accordance with the amended norm, the assessment of investments will be made at the actual costs incurred by the organization. Thus, a single general rule for evaluating unfinished capital investments has been established, regardless of the chosen scheme for their financing and implementation.
With regard to the evaluation of financial investments, the text of paragraph 45 removed the restriction according to which the organization's investments in shares of other organizations listed on stock exchange, the quotation of which is regularly published, when compiling the balance sheet, should have been reflected at the end of the reporting year at market value only if the latter was lower than the value accepted for accounting. Now financial investments in any case are taken to accounting at market value. At the same time, there are no grounds for the formation of a difference between the balance sheet and market value and, as a result, the grounds for the formation at the end of the reporting year of the reserve for depreciation of investments in securities.
In this regard, the last sentence of paragraph 45 is also deleted.
According to the valuation of fixed assets:
- in paragraph 48, para. 48 is declared invalid. 7, which previously established a ban on depreciation on the cost of fixed assets of non-profit organizations. The reasons for the exclusion of the norm are obvious - the activities of budgetary and autonomous institutions are also regulated by legislation on non-profit organizations, and the right to charge depreciation at the cost of fixed assets used in the implementation entrepreneurial activity, has actually existed since 2004 (when the Chart of Accounts budget institutions a synthetic account was established to account for depreciation);
- two changes were made to paragraph 49 of the Regulations regarding the reflection in the accounting of the results of the revaluation of fixed assets carried out by decision of management commercial organization. Now the revaluation will be reflected as of the end of the reporting year, and not the beginning. Thus, the timing of revaluations has actually been changed (they should be determined in such a way that the results could be formed before the end of the reporting year or, at most, before the start of preparation of financial statements). In our opinion, this change may entail a significant adjustment of indicators financial condition organization and, therefore, necessitate changes in management decisions (in relation to activities that will be carried out in the year following the reporting one). The second change can be called technical: the procedure for reflecting the revaluation results in accounting (on accounting accounts) remains the same, however, the reference to documents that can establish this procedure in a special way has been changed - not by the legislation of the Russian Federation (as it was before), but by regulatory legal acts on accounting ;
- four paragraphs (50-53) of the Regulations were declared invalid at once. Wherein:
- the rule was excluded, according to which objects with a period of time were not recognized as fixed assets beneficial use less than 12 months (the norm has become excessive, because minimum term useful operation of such objects is established in their definition in PBU 6/01 "Accounting for fixed assets", approved. by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n ) and items costing less than 100 times the minimum wage per unit (the norm is obviously outdated, because at present the cost criterion for classifying property as fixed assets is set in a fixed amount in both accounting and tax accounting);
- the list of assets is excluded (clause 50 of the Regulations) that may fall under the criteria for classifying property as fixed assets, but not related to them due to the nature of operation or other reasons (fishing gear, special tools and special devices, etc.). The abolished norm cannot be considered obsolete, since the accounting for certain types of property contained in this list is regulated specifically (in particular, accounting for special tools, special equipment, overalls, etc.). Probably, the provision of the Regulation was canceled in order to avoid conflicts with the norms of other accounting standards. Note that in the Instructions for the use of the Unified Chart of Accounts (approved by No. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n , hereinafter referred to as Instructions), a similar list is reproduced verbatim and continues to be valid for institutions. Amendments made to paragraph 54 of the Regulations (establishing the procedure for taking into account material values from the write-off of property unsuitable for further use), the reference to paragraph 50 is excluded;
- excluded from the text of the Provisions of the norm, which previously regulated the procedure for writing off the cost of low-value and wearing items (clauses 51, 52 and 53), which seems obvious and logical, since the corresponding category has not been allocated in accounting for almost 10 years;
- the norms that regulated at the level of the Regulations the procedure for writing off the cost of special tools, special devices and replacement equipment were recognized as invalid. The rules for accounting for the listed categories of assets are regulated by a separate regulatory act - Methodological Instructions, approved. Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n ;
- in paragraph 54 of the Regulations, in addition to deleting the reference to paragraph 50, the rule was excluded, which established the procedure for attributing the amounts of the cost of property received from the write-off of fixed assets. The corresponding norm in an updated form is given in PBU 6/01.
At the rate intangible assets:
- from the text of clause 55 of the Regulations, the rule was excluded, according to which organizational expenses could be taken into account as part of intangible assets (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as the contribution of participants (founders) to the authorized (reserve) capital). In accordance with the current version of PBU 14/2007 "Accounting for intangible assets", approved. by order of the Ministry of Finance of Russia dated December 27, 2007 N 153n , this species expenses as part of intangible assets have not been taken into account since 2008. In other words, and this change can be considered technical;
- the procedure for accounting for such a type of intangible assets as negative business reputation has also been clarified (more precisely, the norms of the Regulation have been brought into line with the norms of PBU 14/2007) - since 2008 this type of intangible assets cannot be written off evenly over a certain period, and should be taken into account at a time and in full.
Regarding the valuation of goods in terms of regulating the accounting (valuation) of goods purchased for resale, changes have been made to two paragraphs of the Instruction.
Paragraph 60 clarifies that the difference between the purchase price and the cost at selling prices (discounts, markups) is reflected in the financial statements as a value that adjusts the cost of goods (previously it was indicated only that this difference in the reporting is reflected in a separate article).
Paragraph 62 clarifies that in full cost of goods shipped, works delivered and services rendered, the cost of sales-related costs is included only in the part of those goods for which revenue is not recognized. In fact, this clarification simply reinforces the need to allocate sales costs between the balances of unsold products (goods, works, services) and the volume of sales.
According to the assessment of work in progress and deferred expenses, the text of clause 65 of the Regulations excluded the mention of reflecting deferred expenses in a separate line of reporting.
The requirement has been replaced by a reference norm of a more general nature - expenses relating to other periods are reflected in accordance with the conditions for recognizing assets established by regulatory legal acts on accounting. Accordingly, the norm, which previously required the establishment of a procedure for writing off deferred expenses, was also replaced by a general one: expenses related to future periods must be written off in the manner established for writing off the value of assets of this type.
The changes introduced cannot be interpreted as the abolition of such a category of costs as deferred expenses - no changes were made in this part to other documents of the regulatory accounting system (in particular, to the instructions for using the Chart of Accounts). It is simply assumed that other accounting standards may establish other schemes for writing off the cost of these expenses.
According to the assessment of capital and reserves:
- the changes made to paragraph 69 of the Regulations governing the procedure for attributing revaluation amounts can be considered technical - instead of listing objects that can be revalued, the general term "into non-current assets" is used;
- in new edition set out two paragraphs of clause 70 of the Regulations governing the procedure for creating a reserve for doubtful debts. It follows from the new wording of the mentioned paragraph that the reserve for doubtful debts should be created in without fail in the presence of accounts receivable, which is recognized as doubtful (previously, the organization had the right to create a reserve or refuse to create it). This adjustment cannot be considered a significant change in the norm, because. in practice, the procedure for recognizing a debt as doubtful, as a rule, is carried out precisely for the purpose of creating an appropriate reserve. Another difference of the new norm is that the reserve can now be created for any type of receivables (previously - only for debts for settlements with other organizations and citizens for products, goods, works and services). The conditions for recognizing doubtful debts are brought into line with the norms and terminology of PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets", approved. by order of the Ministry of Finance of Russia dated December 13, 2010 N 167n : among other things, a doubtful debt can be recognized, which, with a high degree probability will not be repaid within the terms established by the contract. In addition, para. 3, paragraph 70 of the Regulations, in connection with which, in order to create a reserve for doubtful debts, it is not necessary to conduct an inventory of receivables - a reserve can also be created based on the results of other accounting procedures;
- in the same subsection of the Regulations (capital and reserves), clause 72 was declared invalid, which previously regulated the procedure for creating various reserves in order to evenly include future expenses in production or circulation costs of the reporting period (for the upcoming payment of vacations to employees; payment of annual remuneration for long service years, repair of fixed assets, etc.). Attention should be paid to the fact that paragraph 81 of the Regulations, which previously established the general procedure for assessing and reporting deferred income, was also declared invalid.
As in the case of deferred expenses, it is too early to talk about the complete abolition of the rules for the formation and use of such reserves, because. no changes were made to other documents of the accounting regulatory system containing similar rules.
The procedure for submitting financial statements
The changes made to certain paragraphs (86 and 90) of Section IV of the Regulations are minimal and only affected the timing of reporting and partly its composition. Excluded the requirement by which the minimum possible term submission of reports - not earlier than 60 days after the end of the reporting year, and the maximum possible period for the publication of financial statements (in cases established by law) was extended by a month - until July 1 of the year following the reporting year deadline for general meeting business companies and partnerships for the approval of reporting). In addition, it was clarified that the reporting will now include a non-final part auditor's report and this document in its entirety.
In Section V "Basic Rules for Consolidated Accounting Statements", three out of six points were declared invalid. Thus, the Regulation retained only general rules obliging the organization (if it has subsidiaries and affiliates) to draw up consolidated financial statements, establishing the procedure for signing consolidated reporting, as well as containing a reference to the legislation of the Russian Federation (in terms of the responsibility of persons who signed the consolidated financial statements). It is appropriate to note that clause 3 of Order No. 186n was declared invalid by Order No. 3 of the Ministry of Finance of Russia dated January 15, 1997 "On the consolidated annual financial statements of organizations compiled by federal ministries and other federal executive bodies of the Russian Federation."
The rules for compiling and submitting consolidated financial statements will be governed by separate regulations of the Ministry of Finance of Russia (in particular, RAS 12/2010 "Information by Segments", approved by by order of the Ministry of Finance of Russia dated 08.11.2010 N 143n ).
Paragraph 2 of the annex to order N 186n changes have been made to appendix to the order of the Ministry of Finance of Russia dated March 24, 2000 N 31n "On amendments to regulatory legal acts on accounting" . These changes do not need additional comments, because. are of a technical nature - those norms that were included in the Regulations or given in a new edition were recognized as invalid.
PBU 6/01
The most significant change made to PBU 6/01 is the increase in the cost criterion for classifying assets as fixed assets to 40 thousand rubles. Thus, this criterion is consistent with a similar criterion that has been applied since 2011 for tax purposes. Note that the new documents of the regulatory system of accounting in institutions also use the specified cost criterion.
In addition, changes have been made to paras. 14 and 15 PBU 6/01, regulating the revaluation of fixed assets. It was clarified that the revaluation is carried out in accordance with the accounting regulations, and not the legislation of the Russian Federation (as it was before).
The results of the revaluation are reflected as of the end (and not the beginning) of the reporting year. In addition, it is indicated that the amounts of the revaluation in the part equal to the amount of the previous markdown will now be attributed exclusively to other income, and the markdown in the part equal to the amount of the previously conducted revaluation will be included in the organization's other expenses (previously - to the accounting account retained earnings/uncovered loss). The rule according to which revaluation amounts in the other (main) part are attributed to an increase or decrease in the organization's additional capital has been retained. However, the rule was excluded, according to which, upon disposal of fixed assets, the amounts previously recorded in the additional capital account should have been written off to the account of retained earnings (uncovered loss).
Guidelines OS accounting
Changes made to the Guidelines for the accounting of fixed assets, approved. by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines) are the development of the changes made to PBU 6/01.
Paragraph 24 of the Guidelines clarifies the composition of the costs included in the initial cost of fixed assets - registration fees are excluded. In paragraphs 43-48, the terms for the revaluation of fixed assets and the rules for accounting for its results have been changed. Similar changes made to the Regulations are commented on above. Please note the following (additional) changes. In paragraph 43, the paragraph was deleted, which allowed the use of various sources of information when determining the current (replacement) cost of fixed assets. Thus, it is assumed that only documented market prices can be the basis for recalculation. Clause 47 of the Methodological Instructions excludes the provision according to which revaluation results should not be included in the financial statements of the previous reporting year and taken into account when compiling the balance sheet data at the beginning of the reporting year. Taking into account the change in the timing of the revaluation and the procedure for reflecting its results in the accounting, the change seems logical and obvious.
In paragraph 48 of the Guidelines, in addition to clarifying (changing) the rules for writing off revaluation amounts in the part equal to the previously made revaluation (with the opposite sign), a practical example is replaced by two examples that consider the procedure for determining revaluation results and their reflection in accounting in various situations.
The new edition of clause 52 of the Guidelines clarifies the procedure for accounting for and calculating depreciation of real estate objects for which capital investments have been completed. In fact, the norm has not changed, but has become unambiguous - previously, the organization was given the right to charge or not charge depreciation until the state registration of such objects. Thus, the norms of the Guidelines can be considered brought into line with the requirements of tax legislation.
In paragraph 53, the last paragraph, which allowed one-time write-off for an increase in production costs of the cost of fixed assets cheaper than 10 thousand rubles, as well as purchased books, brochures, etc. publications. The first part of this rule is not actually valid, because. objects worth less than 40 thousand rubles. fixed assets are not and are accounted for as part of inventories. As for printed matter, then the exclusion of this norm from the text of the Guidelines means that books and other publications included in fixed assets will be written off by accruing depreciation (provided that their price is more than 40 thousand rubles per unit).
In addition, paragraph 69 of the Methodological Instructions, which regulated the procedure for creating and using a reserve for the repair of fixed assets, was recognized as invalid. In our opinion, the exclusion of this norm from the text of the Guidelines does not mean a ban on the creation of a reserve, since no corresponding amendments were made to other documents of the accounting regulatory system, and the creation of such reserves is widely used in tax accounting.
The same can be said about the invalidation of clause 84 of the Guidelines, which clarified the procedure for recording the write-off of the cost of fixed assets - the general rule has not changed (saved in the Instructions for the application of the Chart of Accounts), but references to operating income and expenses are clearly outdated. In addition, according to the text of the Guidelines, the terms "non-operating" and "operating" in relation to income and expenses are replaced by "other". The reasons for the changes are obvious - the concepts of "non-operating" and "operating" in PBU 9/99 "Income of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n , and PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n have not been applied for four years.
PBU 18/02
Changes made to PBU 18/02 "Accounting for corporate income tax calculations", approved. by order of the Ministry of Finance of Russia dated November 19, 2002 N 114n touched upon the refinement of the accounting scheme and the reflection in the accounting of deferred tax assets and deferred tax liabilities and certain features of reporting on the amount of deferred tax assets and liabilities.
For the purposes of accounting (which is carried out continuously), it is essential to establish the amount by which this or that indicator has changed during the reporting period. The previous version of paras. 14 and 15 set out the calculation of such changes, but in the text they were referred to as proper deferred tax assets and liabilities. This inaccuracy has been corrected in the new edition. In addition, it is clarified that the change may have different sign, i.e. deferred tax liabilities or assets reporting period can both arise and be repaid. Taking into account this fact, the text of the relevant norms enshrined in paragraphs. 14 and 15 PBU 18/02. A corresponding clarification was also made to the text of paragraph 24 of PBU 18/02, which establishes the specifics of including indicators on deferred tax assets and liabilities in the income statement.
In addition, it was clarified that in the event of a change in income tax rates, the amount of deferred tax assets is subject to recalculation on the date preceding the date when the changed rates begin to be applied. The results of this restatement (for both deferred tax assets and liabilities) will now be charged to profit and loss account (99) and not to retained earnings (uncovered loss) account.
The adjustment of paragraph 19 of PBU 18/02 actually changed the conditions under which an organization can turn off the amount of deferred tax assets and liabilities. If earlier this required the fulfillment of two conditions of a general nature and, in our opinion, obvious ones (the presence of deferred tax assets and deferred tax liabilities in the organization and taking them into account when calculating income tax), now the condition is more specific - it is forbidden to collapse the specified data in case when tax legislation separate formation is provided tax base. By general rule separate formation of the tax base is practiced in cases where different types income is taxed at different rates.
PBU 3/2006
Changes made to PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency", approved. by order of the Ministry of Finance of Russia dated November 27, 2006 N 154n , touched on only one element of accounting - the attribution of the amounts of the exchange difference arising from the conversion of the value of the organization's assets and liabilities denominated in foreign currency used to conduct activities outside the Russian Federation into rubles. Previously, such a difference in accounting was reflected in general order- as part of other income or expenses of the organization (clause 13 PBU 14/2007).
In accordance with the changes made order N 186n in paragraph 19 of PBU 3/2006, in this situation, the difference will be included in the additional capital of the organization. It was also clarified that when an organization terminates its activities outside the Russian Federation (in full or in part), a part of the additional capital corresponding to the amount of exchange differences related to the discontinued activities is added to the financial result of the organization as other income or expenses. The corresponding changes (in terms of references to paragraphs of PBU 3/2006, containing a procedure different from the general procedure for accepting exchange rate differences for accounting) were made in paragraph 13.
PBU 14/2007
Changes made to PBU 14/2007 "Accounting for intangible assets", approved. Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n touched upon the clarification of the procedure for accounting for the results of revaluation (and depreciation) of intangible assets. The changes are completely similar to those made in the regulations governing the accounting of fixed assets: revaluation is carried out not at the beginning, but at the end of the reporting year, and its results are reflected in other income and expenses (and not in the account of retained earnings (uncovered loss) ).
Order N 186n amendments were also made to the Guidelines for accounting of inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 N 119n , and Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 N 135n .
These changes do not need additional comments, because. are purely technical and terminological: the terms "non-operating" and "operating" in relation to income and expenses are replaced by "other".
"Enterprises Catering: accounting and taxation", 2011, N 5
Starting from the financial statements of 2011, the changes made to the regulatory legal acts on accounting by Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n (hereinafter - Order N 186n) came into force. The document is quite voluminous and contains many new rules. The article provides an overview of them.
The most interesting changes introduced by Order N 186n can be divided into two groups. The first includes amendments that changed the accounting procedure for certain facts economic activity, and in the second - the norms, which, although they have transformed certain provisions of legal acts, are aimed at universalizing accounting legislation and do not establish absolutely new rules for accounting.
One of the most long-awaited amendments is an increase in the limit on the cost of a fixed asset unit, within which assets can be reflected in inventories. Thus, the new edition of para. 4 clause 5 PBU 6/01 "Accounting for fixed assets" is as follows: assets in respect of which the conditions provided for in clause 4 of this Regulation are met, and the cost is within the limit established in accounting policy organizations, but not more than 40,000 rubles. per unit, may be reflected in accounting and financial statements as part of inventories. Before the changes, the limit was two times less. Now the organization can save on property tax, and also (in the case of setting the maximum possible limit in the accounting policy) avoid differences between accounting and tax accounting, since starting from 01/01/2011, property worth no more than 40,000 rubles. is not recognized as depreciable and is subject to a one-time write-off as a reduction of taxable profit.
Speaking about the increase in the possible limit of the value of fixed assets, it should be borne in mind that the establishment of such a limit is the right of the organization, implemented in the accounting policy. At the same time, it is important that as of 01.01.2011 it was not yet known exactly about the adoption, registration and entry into force of Order No. 186n. Therefore, organizations were not entitled to increase the limit on the value of fixed assets when developing a policy for 2011. Now this Order, registered with the Ministry of Justice (22.02.2011 N 19910) and published (Bulletin of normative acts federal bodies executive branch, 28.03.2011, N 13), may be applied. We especially note that by virtue of clause 10 of the Decree of the President of the Russian Federation of 05.23.1996 N 763 "On the procedure for publishing and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive authorities" regulatory legal acts of federal executive authorities , which have not passed state registration, as well as registered, but not published in the prescribed manner, do not entail legal consequences as not having entered into force and cannot serve as a basis for regulating relevant legal relations, applying sanctions to citizens, officials and organizations for failure to comply with the provisions contained in them. prescriptions. In turn, on the basis of paragraph 12 of the same document, the regulatory legal acts of the federal executive authorities begin to operate simultaneously throughout the territory of the Russian Federation after ten days after the day of their official publication, unless the acts themselves establish a different procedure for their entry into force.
According to clause 3 of Order No. 186n, it comes into force with the financial statements of 2011. Thus, starting from the date of publication (03/28/2011), this Order should be applied by organizations, moreover, to the reporting of 2011, in other words, to all business transactions , which were reflected in the reporting of 2011 (that is, those that arose starting from 01/01/2011). Consequently, during the first three months of 2011, organizations should have been guided by the accounting policy adopted in accordance with the wording of PBU 6/01 before amendments were made by Order No. 186n. After March 28, 2011, organizations can make changes to the accounting policy for 2011 by increasing the limit on the value of fixed assets to 40,000 rubles. This right is granted by clause 12 of PBU 1/2008 "Accounting policy of the organization", according to which the change in accounting policy is made from the beginning of the reporting year, unless otherwise required by the reason for such change. So, the order to amend the accounting policy for 2011 should be dated no earlier than March 28, 2011. At the same time, the accountant is interested in making adjustments to accounting records as soon as possible.
Example 1. In February 2011, an organization that is a payer of income tax took into account a fixed asset worth 35,000 rubles. The fixed asset value limit is set in maximum size- 20,000 rubles. Changes to the accounting policy for 2011, concerning the doubling of this limit, were made by order dated 28.03.2011. On the same date, on the basis of the accounting statement, the entries on the acceptance for accounting of the specified fixed asset were adjusted.
The accounting entries for the organization are as follows:
| Contents of operation | Debit | Credit | Sum, rub. |
| February 2011 | |||
| 08 | 60 | 35 000 | |
| fixed assets | 01 | 08 | 35 000 |
| obligation (35,000 rubles x 20%) | 68 | 77 | 7 000 |
| 28.03.2011 | |||
| Storno Reflected capital investments | 08 | 60 | 35 000 |
| Storno Capital investments were transferred to fixed assets | 01 | 08 | 35 000 |
| Storno Formed deferred tax obligation | 68 | 77 | 7 000 |
| The object is accepted for accounting as part of the MPZ | 10 | 60 | 35 000 |
| The value of the object transferred to exploitation | 44 | 10 | 35 000 |
As you can see, in 2011 there will be no differences between tax and accounting accounting in the value of property classified as fixed assets. The Ministry of Finance drew attention to this in Letter No. 03-03-06/2/48 dated March 25, 2011.
In accordance with paragraph 2 of Art. 386 of the Tax Code of the Russian Federation, payers of corporate property tax are required to submit a tax calculation for advance payments for the 1st quarter of 2011 no later than April 30, 2011. We believe that it already average cost property (clause 4, article 376 of the Tax Code of the Russian Federation) should be calculated taking into account the changed rules for accounting for fixed assets. In other words, objects worth less than 40,000 rubles. (naturally, when this limit is set in the accounting policy) should not participate in the calculation of the tax base for property tax starting from the reporting period.
Another innovation introduced by Order N 186n is a change in the procedure for reflecting the results of the revaluation of fixed assets. Starting from the financial statements of 2011, the revaluation is carried out at the end of the reporting year, that is, as of December 31, 2011 (the amendments affected clause 15 PBU 6/01, clauses 43 - 48 of the Guidelines for accounting for fixed assets<1>, p. 49 of the Regulation on accounting and financial reporting<2>). Whereas earlier it was carried out on the 1st day of the reporting year: the results of the revaluation were accepted when forming the balance sheet data at the beginning of the reporting year and were not included in the balance sheet of the previous reporting year (in other words, the revaluation was carried out in the interreporting period, and between the data as of the beginning reporting year and the end of the previous one, a gap formed). Order N 186n has been applied since the reporting of 2011, therefore, there is no reason to extend it to the procedure for reflecting the revaluation in 2010. Thus, if an organization revaluates fixed assets, the following data will be reflected in its accounting:
These changes will affect the calculation of property tax in 2011, if compared with the calculation in 2010. So, by virtue of par. 2 p. 4 art. 376 Tax Code of the Russian Federation average annual cost property recognized as an object of taxation for the tax period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the tax period and last date of the tax period, for the number of months in tax period increased by one. Therefore, if in 2010, when calculating the tax base, the results of only one revaluation (carried out in the interreporting period at the beginning of 2010) are taken into account, then in 2011 the average annual value of the property will be calculated on the basis of data on two revaluations - at the beginning of 2011 ( carried out in the interreporting period under the old rules) and at the end of 2011 (under the new rules).
Let us add that earlier the reflection of the results of the revaluation was reduced only to the movement in the accounts of fixed assets, additional capital and retained earnings. That is, income and expenses were not formed. Now in regulations according to accounting, it is indicated that the amount of depreciation of an object of fixed assets is attributed to the financial result as other expenses, and this can only be done within the reporting period. Thus, the costs that may arise during the revaluation of fixed assets are involved in the formation financial result current reporting year. The retained earnings (uncovered loss) account is no longer used when reflecting the results of the revaluation of fixed assets.
Similar amendments were made to the rules governing the procedure for the revaluation of intangible assets (see paragraphs 17, 20, 21 of PBU 14/2007 "Accounting for intangible assets").
Another operation, which was previously also carried out in the inter-reporting period, should now be reflected on the last day of the year. We are talking about the recalculation of deferred tax assets and liabilities due to changes in income tax rates. According to clauses 14 and 15 of PBU 18/02 "Accounting for corporate income tax settlements" as amended by Order N 186n, the recalculation is made on the date preceding the date of the start of applying the changed rates (that is, on December 31 of the previous reporting year, since the new rates apply from 1 January). Moreover, if earlier the difference resulting from the recalculation was reflected on account 84, now it is on the profit and loss account (account 99).
By Order N 186n, the norms regulating the procedure for the formation of reserves for future expenses were recognized as invalid: clause 72 of the Regulation on accounting and financial reporting (provided for the creation of reserves in order to evenly include future expenses in the costs of the reporting period) and clause 69 of the Methodological Guidelines for Accounting OS (described the procedure for creating and using a reserve for the repair of fixed assets). Based on the general concept of recognition in accounting for expenses (according to PBU 10/99 "Expenses of the organization", expenses are recognized, in particular, only if there is confidence in the reduction of economic benefits), recognition in accounting of costs not yet incurred is unlawful.
In publications devoted to Order N 186n, one can often find such an argument: since the Chart of Accounts contains account 96 "Reserves for future expenses" and it is still considered in the Instructions for the application of the Chart of Accounts, Order N 186n did not actually deprive the organization of the right to create such reserves . We do not agree with this approach. It is necessary to clearly understand the subject of regulation of the Chart of Accounts, which is a scheme for registering and grouping the facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. While the principles, rules and methods of conducting accounting by organizations of the facts of economic activity, including recognition, evaluation, grouping, are established by regulations and other regulations, methodological guidelines on accounting issues. Consequently, the Instructions for the Application of the Chart of Accounts is not a document regulating the accounting procedure for certain facts of economic activity, and cannot be the basis for creating reserves for future expenses in accounting.
In addition, it must be remembered that starting from the financial statements of 2011, PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets" is applied, which prescribes the formation of so-called estimated liabilities in accounting, which means liabilities with an uncertain amount and (or) due date (that is, the costs have not yet been incurred, but an unavoidable obligation to incur them already exists). Estimated liabilities are reflected in the posting Debit 44 (91) Credit 96 and are very reminiscent of reserves for future expenses. The only difference is that estimated liabilities are formed in the presence of an inevitable obligation to incur costs due to past events in the economic life of the organization. Expenses that are only planned by the organization at its own discretion do not give rise to estimated liabilities, for example, plans to repair fixed assets in the future (previously this was the basis for the formation of a reserve for the repair of fixed assets). We pay special attention to the fact that small businesses (with the exception of issuers of publicly placed valuable papers) has the right not to apply PBU 8/2010. In this case, they include a special clause in the accounting policy and at the same time lose the right to recognize expenses before they are actually incurred (when recognizing expenses, they are guided exclusively by PBU 10/99).
If the organization's accounting policy for 2011 contains a mention of the creation of any provisions for future expenses, it should be eliminated in the same manner that was described for increasing the limit on the value of fixed assets. Accordingly, the reserves recorded in the accounting should be written off (based on the accounting statement as of the date the changes were made to the accounting policy).
The second category of amendments that the reader should pay attention to are not related to changes in accounting rules. These amendments consist in clarifying the wording, bringing them into line general provisions(concepts) of accounting legislation. Having comprehended these innovations, the accountant must re-evaluate whether he correctly reflected the facts of economic activity earlier, and, if necessary, make corrections to accounting and reporting.
Starting from the financial statements of 2011, organizations will no longer have ambiguities in determining the moment of acceptance of a real estate object for accounting as part of fixed assets. Recall that the right of ownership for newly created real estate arises from the moment of state registration, and for property acquired under an agreement - from the moment of registration of the transfer of ownership. According to the previous edition of clause 41 of the Regulations on Accounting and Accounting Reporting, the costs of construction and installation works, as well as the acquisition of fixed assets, were classified as capital investments in progress, if they were not executed by acceptance certificates and other documents (including documents confirming state registration of real estate in cases established by law). Order N 186n removed the phrase "including documents confirming the state registration of real estate in cases established by law", thus, now the moment of transferring the value of the object (accumulated costs) from capital investments to fixed assets is not linked to the availability of documents on state registration of rights to real estate.
In addition, paragraph 52 of the Methodological Guidelines for accounting for fixed assets was formulated in a new way: for real estate objects for which capital investments have been completed, depreciation is charged in the general manner from the first day of the month following the month the object was accepted for accounting. Real estate objects, the ownership rights to which are not registered in accordance with the procedure established by law, are accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account. As you can see, it is now clearly indicated that unregistered real estate objects are also accepted for accounting as part of fixed assets. Previously, this paragraph contained a dispositive norm: real estate objects are allowed for which<...>documents submitted for state registration<...>, to be accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets account. This means that before real estate objects, documents for which have not yet been submitted for registration, could not be credited to account 01.
We emphasize that PBU 6/01 connects the acceptance of an object for accounting as a fixed asset solely with the fulfillment of the conditions named in paragraph 4 of this standard, among which there is not a word about ownership and its state registration. That is why we attributed the amendments under consideration to the second group as not carrying cardinal changes. That is, in principle, and before the approval of Order No. 186n, accounting legislation did not link the acceptance of fixed assets for accounting with the registration of ownership. Nevertheless, in practice, in relation to the situation of buying and selling real estate, there was no unified approach to determining the moment when a fixed asset was accepted for accounting by the buyer (this issue is relevant from the point of view of calculating property tax). It was possible to find confirmation of the above: the buyer is obliged to pay property tax upon direct receipt of the object on the basis of the acceptance certificate, regardless of the fact of state registration of the right (Letter of the Ministry of Finance of Russia dated 06.09.2006 N 03-06-01-02 / 35, Decision of the SAC RF dated 10/17/2007 N 8464/07, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/08/2008 N 16078/07, FAS VVO dated 07/06/2010 N A29-3421/2009, FAS PO dated 02/03/2010 N A57-22457/2008). However, there was also an opinion that the moment of acceptance of a real estate object for accounting is associated exclusively with state registration of property rights (Letter of the Ministry of Finance of Russia of 01.28.2010 N 03-05-05-01 / 02, Resolution of the FAS MO of 08.03.2010 N KA-A40 / 8149-10).
Note! By the definition of the Supreme Arbitration Court of the Russian Federation of January 17, 2011 N VAS-16400/10, the Resolution of the FAS MO of August 3, 2010 N KA-A40 / 8149-10 was submitted for review due to a violation of uniformity in the interpretation of the application of legal norms by the courts. Moreover, in the specified definition, the panel of the Supreme Arbitration Court cited all the arguments that the arbitrators adhering to the first approach give. The provisions of the accounting legislation that establish the procedure for accounting for fixed assets prescribe to recognize in accounting the disposal and receipt of fixed assets - not movable property at the time of the actual transfer of such property, when the seller can no longer use it in business or for management needs, and the buyer has accepted such property for accounting<...>. From the moment the act of acceptance and transfer is drawn up, the object passes into the possession, use and disposal of the new owner. From this moment on, the property changes its owner, and the subsequent execution of documentation for this property, including obtaining a certificate of entry in the property register, only confirms the ownership of the new owner. Consequently, from the moment the property is transferred to the buyer, he becomes a tax payer. However, according to the information posted on the official website of the Supreme Arbitration Court (www.arbitr.ru), at a meeting on March 29, 2011, the Presidium of the Supreme Arbitration Court upheld the Decree of the FAS MO N KA-A40/8149-10. In specialized publications, one can already find comments that the Presidium of the Supreme Arbitration Court decided: it is not necessary to pay property tax on fixed assets, the ownership of which is not registered. In our opinion, before the publication of the text of the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 29, 2011 N 16400/10, it is premature to draw any conclusions<3>.
<3>Read more about this case in the following issues of the magazine.
Meanwhile, as mentioned above, since 2011 the issue has been resolved very clearly: the state registration of the right to real estate is not a factor influencing the moment the object is accepted for accounting as fixed assets. The Ministry of Finance has already spoken on this subject (see Letter No. 07-02-10/20 dated March 22, 2011). Officials acknowledged that PBU 6/01 does not link the acceptance of an asset for accounting as a fixed asset with the state registration of ownership of it. The necessary changes were made to the regulatory legal acts on accounting by Order N 186n, which entered into force with the reporting of 2011. At the same time, the financiers emphasized, the seller organization must write off the object from accounting at the time of its actual disposal, regardless of the fact of state registration of property rights. To reflect the retired item of fixed assets until the moment of recognition of income and expenses from its disposal (and this moment is just related to state registration), you can use account 45 "Goods shipped" (a separate sub-account "Transferred real estate objects").
Innovations relating to prepaid expenses have caused, perhaps, the most lively discussion in the accounting environment. So far, there are no official clarifications in this regard. Paragraph 65 of the Regulation on accounting and financial reporting now reads as follows: the costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type. If we recall the previous wording of this paragraph, it becomes clear that the subject of its regulation has not changed - the norm is still devoted to the costs incurred by the organization in the reporting period, but related to the following reporting periods. But if earlier it was prescribed to reflect these costs in the balance sheet as a separate item as deferred expenses, and the procedure for writing them off was established by the organization independently, now these costs are qualified as assets, and the assets that are mentioned in the accounting legislation, and the procedure for writing off such assets should also be set at the standard level.
In the current regulations, deferred expenses are mentioned twice: in clause 16 PBU 2/2008 "Accounting for contracts building contract"(deferred expenses include expenses incurred in connection with upcoming work) and in paragraph 39 of PBU 14/2007 (payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in accounting user (licensee) as deferred expenses and are subject to write-off during the term of the contract). We believe that in these cases the organization should still apply account 97. period, but related to subsequent reporting periods, are classified as assets. For example, we can recall PBU 17/02 "Accounting for the costs of research, development and technological work." Expenses, the name of which is included in the name accounting standard, are reflected in accounting using account 04, in the balance sheet (in case of materiality of expenses) - for an independent group of asset items in the "Non-current assets" section and are written off with the start of the actual application of the R&D results.
In our opinion, the amendments made to paragraph 65 of the Regulation on Accounting and Accounting Statements did not establish any new rules, but only focused the attention of accountants on the fact that the costs incurred may relate to the following reporting periods, and in this case they are recognized as assets . Recall that, in accordance with paragraph 19 of PBU 10/99, expenses are reflected in the income statement by their reasonable distribution between reporting periods, when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be determined clearly or is determined indirectly<4>. In turn, in the broadest sense, assets are recognized as economic assets, control over which the organization has received as a result of the fait accompli of its economic activities and which should bring it economic benefits in the future. An asset is considered to provide future economic benefits to the entity when it can be:
a) used separately or in combination with another asset in the process of production of products, works, services intended for sale;
b) exchanged for another asset;
c) used to pay off the obligation;
d) distributed among the owners of the organization.
<4>We add that this is also what is said in paragraph 94 of the Methodological Guidelines for Accounting for Inventories, approved. Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n: the cost of materials released for production is credited to the account for accounting for deferred expenses in cases where it becomes necessary to allocate costs for a number of reporting periods.
These rules are given in clauses 7.2 and 7.2.1 of the Accounting Concept in market economy Russia (approved by the Methodological Council for Accounting under the Ministry of Finance of Russia, the Presidential Council of the IPA RF on December 29, 1997).
Agree, it is quite fair that the results of R&D can be used in the production of products, therefore, the costs of them should be recognized as an asset. At the same time, such expenses as the cost of insurance, the cost of obtaining a license to sell alcohol, a certificate of conformity, a sanitary and epidemiological conclusion, etc., which were traditionally recorded as deferred expenses, do not meet the specified requirements (they do not contribute to the inflow of Money to the organization, do not condition the receipt of income in the future). So, in our opinion, the costs associated with obtaining an "alcohol" license, which is an admission to a certain type of activity, do not in themselves bring economic benefits - such a source of economic benefits is the cost of the sold alcoholic products (it cannot be said that the license is used in the production process such as fixed assets and goods).
Thus, it seems necessary to conduct an inventory of the expenses reflected on account 97, analyze their essence, taking into account the above, and make an informed decision: should they be accounted for as an asset or subject to a one-time write-off. We assume that in practice organizations may face costs that, based on general rules should be classified as assets, but they are not mentioned in the accounting legislation. These costs, of course, should be shown as assets, because if they condition the receipt of income in the future, they cannot be written off in a lump sum. If the accountant understands that the costs previously reflected on account 97 should have been written off at a time, he must make the appropriate corrective entries in accounting and reporting.
Example 2. In January 2011, the organization purchased an OSAGO policy worth 6,000 rubles. The term of the insurance contract is from 02/01/2011 to 01/31/2012. The accountant reflected these costs on account 97 and began to write them off evenly on a monthly basis. After the publication of Order No. 186n, corrections were made to the accounting.
Business transactions in the accounting of the enterprise will be reflected as follows:
| Contents of operation | Debit | Credit | Sum, rub. |
| January 2011 | |||
| Paid insurance | 76 | 51 | 6000 |
| future periods | 97 | 76 | 6000 |
| February 2011 | |||
| Written off part of the cost of insurance (6000 rubles / 12 months) | 44 | 97 | 500 |
| March 2011 | |||
| Storno The cost of insurance is included in the costs future periods | 97 | 76 | (6000) |
| Storno Written off part of the cost of insurance | 44 | 97 | (500) |
| The cost of insurance is related to the current expenses | 44 | 76 | 6000 |
Order N 186n removed clause 81 from the Regulations on Accounting and Accounting, which provided for such a category as deferred income (income received in the reporting period, but related to the following reporting periods). In our opinion, the need for this amendment has been brewing for a long time, since the category of deferred income seems far-fetched. Recall that PBU 9/99 "Income of the organization" establishes a clear list of conditions for recognizing revenue in accounting. If at least one of them is not met, the accounting recognizes accounts payable in the form of payments received (that is, advances received), rather than revenue. In turn, the moment of recognition of certain other income is clearly stated in paragraph 16 of this accounting standard, which also contains an instruction to recognize other (unspecified) income as other income as it is formed (identified). Therefore, if the amount received is income, it is recognized in the accounting in the current period, and is not reflected in the balance sheet as a liability.
The foregoing fully applies to receipts that the Instructions for the Application of the Chart of Accounts propose to take into account on sub-account 98-1 "Income received on account of future periods" (rent or rent, payment for utilities, revenue from transportation on monthly and quarterly tickets, subscription fee for the use of communication facilities). The same is true for the amounts that are reflected in sub-accounts 98-3 "Upcoming receipts of debts for shortages identified in previous years" and 98-4 "The difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables." Shortfall receipts represent compensation for losses caused to the organization, that is, they are other income subject to recognition in the reporting period in which the court made a decision to collect them or they are recognized as a debtor (paragraph 3, clause 16 PBU 9/99). The moment of actual receipt of these amounts cannot determine the date of recognition of other income, namely, such rules are contained in the Instructions for the Application of the Chart of Accounts. We emphasize again: this document does not establish principles, rules and methods of accounting for certain facts of economic activity.
Given that Order No. 186n did not introduce new rules requiring changes to the accounting policy, the amounts reflected in sub-accounts 98-1, 98-3, 98-4 should be reviewed in the manner prescribed for correcting errors.
However, completely different conclusions must be drawn about the amounts described in the commentary to sub-account 98-2 "Grants". The fact is that there are special rules of accounting legislation that correspond to the specified comment. We are talking about clause 9 PBU 13/2000 "Accounting for state aid" (targeted financing funds are accounted for first as part of deferred income, and then, as depreciation is accrued on acquired at their expense non-current assets, are included in other income of the reporting period, for other acquisitions at the expense of budget funds- to the extent of attributing the implementation of expenses) and par. 4, paragraph 29 of the Guidelines for accounting for fixed assets (the value of fixed assets received free of charge is reflected as deferred income with gradual recognition as other income over the useful life). These facts of economic activity should be reflected as before.
The last thing I would like to dwell on is the update of paragraph 70 of the Regulation on accounting and financial reporting. If it previously indicated that the organization maybe create reserves for doubtful debts, now it sounds like this: organization creates reserves for doubtful debts in case of recognition of accounts receivable as doubtful. Based on this, many experts decided that starting from 2011, the organization does not have the right to choose whether to create a reserve for doubtful debts in accounting. However, if we recall PBU 21/2008 "Changes in estimated values", which entered into force on 01/01/2009, organizations have been deprived of such a choice for a long time. Thus, by virtue of clause 3 of PBU 21/2008, the amount of the reserve for doubtful debts is an estimated value. change estimated value an adjustment to the value of the asset is recognized that is due to new information and is based on an assessment of the current state of affairs in the organization, expected future benefits and obligations. Such an adjustment is not a correction of an error in the financial statements (paragraph 2 of PBU 21/2008). A change in the estimated value is subject to recognition in accounting by including it in the income or expenses of the organization (clause 4 PBU 21/2008). The allowance for doubtful debts is a regulatory value that is deducted from the receivables indicator reflected in the balance sheet (clause 35 PBU 4/99 Accounting statements of the organization "). We emphasize that PBU 21/2008 is required to apply all organizations, including small businesses.
Another thing is that the establishment of the fact of a change in estimated values is at the mercy of the organization. In particular, par. 4, paragraph 70 of the Regulation on Accounting and Financial Statements: the amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the probability of repaying the debt in full or in part. Thus, based on the available information, the organization assesses the solvency of each debtor and forms (adjusts) a reserve (reflects a change in the estimated value). And this leaves it with some freedom: it will be very difficult to convict the organization that it illegally did not create a reserve, although it had every reason to do so.
Of course, the presence in the accounting policy of the provision that the organization does not form a reserve for doubtful debts, contradicts the current accounting legislation.
Let us add that all types of receivables are subject to reservation, and not only debts arising from settlements for products, goods, works, services, as previously indicated in paragraph 70 of the Regulations on Accounting and Accounting. In addition, if earlier it was proposed to consider a debt not repaid within the period established by the agreement as doubtful, then starting from 2011, the fact of the occurrence this period is not fundamental - after all, even before the moment when the obligation must be fulfilled, it may turn out that the debtor is insolvent.
We examined the main amendments made by Order N 186n to regulatory legal acts on accounting. Many of them have an ambiguous interpretation. The author expressed only his opinion on controversial issues, which can become the basis for readers to develop their own position. We hope that all the ambiguities will be subsequently resolved, because the Ministry of Finance has already begun issuing clarifications.
In conclusion, we add that Order No. 186n, in addition to the changes discussed in the article, contains many technical clarifications that bring individual norms of legislation into line with each other. Another point also deserves attention: according to the new edition of par. 3, clause 60 of the Regulations on Accounting and Financial Statements, if an organization takes into account goods at sales prices, the difference between the acquisition cost and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that corrects the cost of goods. Despite other prescriptions contained in the previous edition of this norm, we have already given recommendations that correspond to its current content (see the article "On the preparation of a balance sheet by a public catering enterprise", 2010, N 1, p. 70).
E.V. Emelyanova
Journal Expert
"Public catering establishments:
accounting and taxation"
METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF FIXED ASSETS (approved by the order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, as amended on November 27, 2006 No. 156n, dated October 25, 2010 No. 132n, dated December 24, 2010 No. 186n)
I. General provisions
1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).
These Guidelines for the accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).
(As amended by the order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n)
2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization,
b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.
The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets,
c) the organization does not expect the subsequent resale of these assets,
d) the ability to bring economic benefits (income) to the organization in the future.
3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Also included in fixed assets are: land, objects of nature management (water, subsoil and other Natural resources), capital investments for radical improvement of land (drainage, irrigation and other reclamation works), capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the tenant.
4. These Guidelines do not apply to:
machinery, equipment and other similar items listed as
finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities,
items handed over for installation or to be installed, which are in transit,
capital and financial investments.
5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:
the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document circulation and the technology for processing accounting information,
a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets,
the procedure for monitoring the safety and rational use of fixed assets in the organization.
6. Accounting records of fixed assets are kept for the following purposes:
a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting,
b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal,
c) a reliable determination of the results from the sale and other disposal of fixed assets,
d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.),
e) ensuring control over the safety of fixed assets accepted for accounting,
f) analysis of the use of fixed assets,
g) obtaining information on fixed assets required for disclosure in the financial statements.
7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.
Primary accounting documents should contain the following required details, established by the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (Collected Legislation of the Russian Federation, 1996, No. 48, Art. 5369, 1998, No. 30, Art. 3619, 2002, No. 13, Art. 1179, 2003, No. 1, Article 2, No. 2, Article 160, No. 27 (Part I), Article 2700):
Title of the document,
the date of the document,
the name of the organization on behalf of which the document is drawn up,
meters business transaction in physical and monetary terms,
the names of the positions of persons responsible for the business transaction and the correctness of its execution,
personal signatures of the said persons and their transcripts.
In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.
Unified documents can be used as primary accounting documents. source documents for accounting of fixed assets, approved by the Decree State Committee of the Russian Federation according to statistics dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation on accounting for fixed assets” (according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 No. 07 / 1891-YUD).
8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.
9. Primary accounting documents may be drawn up on paper and (or) computer media.
Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.
10. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.
For the sea and river fleet, each ship is an inventory object, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of production, cultural, household and household inventory and rigging, located on the ship, but not being it integral part, which meet the requirements for classifying objects as fixed assets, are accounted for as separate inventory objects.
Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.
If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.
Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).
Capital investments for the fundamental improvement of land, for a plot owned by the organization, are accounted for as part of the inventory object in which capital investments were made.
Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.
An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.
11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.
The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.
In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.
The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.
Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.
12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for fixed assets (for example, a unified form of primary accounting documentation for fixed assets accounting No. OS-6 "Inventory card for accounting for fixed assets", approved by the Decree of the State Committee of the Russian Federation for statistics dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting for fixed assets”). An inventory card is opened for each inventory object.
Inventory cards can be grouped in a card file in relation to the Classification of fixed assets included in cushioning groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, No. 1 (part II), Article 52, 2003, No. 28, 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).
An organization that has a small number of fixed assets can carry out item-by-item accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.
13. Filling in the inventory card (inventory book) is made on the basis of the act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. The inventory card (inventory book) should contain: basic data about the fixed asset object, its useful life, depreciation method, a note on non-accrual depreciation (if any), about the individual features of the object.
14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.
15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.
16. Subject to availability a large number items of fixed assets at their location in structural divisions their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the item.
17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.
18. The data of inventory cards are checked monthly in total against the data synthetic accounting fixed assets.
19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.
The indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased, operating and unused, data on working hours and downtime by groups of fixed assets, data on output (works, services) in the context of fixed assets, etc.
20. According to the degree of use, fixed assets are divided into those located:
in operation
in stock (reserve),
under repair,
in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation,
on conservation.
21. Fixed assets, depending on the organization's rights to them, are divided into:
fixed assets owned by right of ownership (including leased, transferred to free use transferred to trust management),
fixed assets that are under economic management or operational management of the organization (including those leased, transferred for free use, transferred for trust management),
fixed assets received by the organization on lease,
fixed assets received by the organization on a gratuitous basis
use,
fixed assets received by the organization in trust
control.
II. Initial valuation of fixed assets
22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and manufacture for a fee, construction and manufacture by the organization itself, receipts from the founders on account of contributions to the authorized (share) capital, unit trust, proceeds from legal and individuals free of charge, receipt by a state and municipal unitary enterprise during the formation of the statutory fund, receipts to subsidiaries (dependent) companies from the parent organization, receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms ( joint stock company etc.), in other cases.
23. Fixed assets are accepted for accounting at their original cost.
24. The initial cost of fixed assets purchased for a fee (both new and used) is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian federation).
The actual costs for the acquisition, construction and manufacture of fixed assets are:
amounts paid in accordance with the contract to the supplier (seller),
amounts paid for the performance of work under a construction contract and other contracts,
amounts paid for information and consulting services related to the acquisition of an item of fixed assets,
state duties and other similar payments made in connection with the acquisition of an item of fixed assets,
When drafting a financial and economic activity plan (FEA) for 2020, and later the FEA plan itself for this period, autonomous institutions will use the requirements approved by Order of the Ministry of Finance of the Russian Federation dated March 31, 2018 No. 186n (hereinafter - Requirements No. 186n). Starting from January 1, 2020, the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n, which approved the requirements for the plan of financial and economic activities of a state (municipal) institution (hereinafter referred to as Requirements No. 81n), will be declared invalid.
The requirements of Order No. 186n differ to a large extent from the Requirements No. 81n. In short, the new ones are:
- the form of the FCD plan, which differs significantly from the form currently used;
- conditions upon the occurrence of which changes are made to the FCD plan, both with changes to the tables - substantiating the indicators of the FCD plan, and without making changes to the calculation tables;
- the procedure for amending the FCD plan during the reorganization of the institution.
Let's take a closer look at the innovations that await autonomous institutions when drawing up the FCD plan for 2020 in more detail.
In part general requirements there are both similarities and differences between requirements No. 186n and 81n for drawing up a FCD plan. In general, the procedure for compiling this document has remained the same.
1. A draft FCD plan is being drawn up. The terms and procedure for drawing up a draft FCD plan are established by the body that is the founder (clause 4 of Requirements No. 186n). The institution draws up a draft FCD plan when forming a draft law (decision) on the budget in the manner and terms established by the founder (clause 9 of Requirements No. 186n):
a) taking into account the planned volumes of receipt:
- subsidies for financial support fulfillment of the state (municipal) task;
- targeted subsidies;
- subsidies for the implementation of capital investments in capital construction objects of state (municipal) property or the acquisition of objects real estate into state (municipal) property (hereinafter referred to as subsidies for capital investments);
– grants, including in the form of subsidies provided from the budgets budget system RF (hereinafter - grants);
- other income that the institution plans to receive when providing services, performing work for a fee in excess of the established state (municipal) assignment, and in cases provided for by federal law, within the framework of the state (municipal) assignment;
- income from other income-generating activities enshrined in the charter of the institution;
b) taking into account the planned volume of payments related to the implementation of activities provided for by the charter of the institution.
A similar rule is contained in Requirements No. 81n, however, the current requirements do not say that the body that is the founder sends the institution information on the amount of subsidies planned to be provided from the budget, although in fact such information is provided by the founder. The draft FCD plan is drawn up in the form approved by the founding body. The recommended form of the FCD plan, which is also used in the drafting of this document, is given in both Requirements No. 81n and Requirements No. 186n. Here we note that when drawing up both the project and the FCD plan itself, institutions are guided by the procedure approved for them by the founder, and requirements No. .
An institution that has a separate subdivision forms a draft FCD plan on the basis of a draft FCD plan of the head institution, formed without taking into account separate divisions, and a draft plan for a separate division without taking into account settlements between the parent institution and a separate division.
Speaking about the drafting of the FCD plan, I would like to note that in accordance with clause 11 of Requirements No. 186n, the calculations (justifications) of the planned indicators for payments used in the formation of the CCD plan, which are background information to the plan, drawn up in the form in accordance with Appendix 2 to Requirements No. 81n. Requirements No. 186n do not contain such norms. Forms of calculation tables in the Requirements of Order 186n are not given. However, it follows from the provisions of this document that these calculation tables are compiled by institutions. Perhaps, closer to the deadline for drawing up the draft FCD plan for 2020, the Ministry of Finance will issue a separate order, which will contain the forms of these calculation tables recommended for use.
2. A FCD plan is drawn up. The plan is drawn up and approved for the current financial year if the law (decision) on the budget is approved for one financial year or the current financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period and is valid for term of the law (decision) on the budget. A similar rule is contained in Requirements No. 81n.
When an institution accepts obligations, the deadline for fulfilling which, under the terms of agreements (contracts), exceeds the period for which the FCD plan is drawn up, the indicators of such a plan, by decision of the founding body, are approved for a period exceeding the specified period (clause 6 of Requirements No. 186n). There is no such provision in Requirements No. 81n, although institutions in their work often encounter a situation where a FCD plan is drawn up for one year.
When drawing up a FCD plan, it should also be taken into account that, according to Requirements No. 186n:
- in the event of a change in the jurisdiction of the institution during the current financial year, the FCD plan must be brought into line with the procedure provided for by the founding body, which will exercise the functions and powers of the founder after the change in the jurisdiction of the institution, within the time limits established by the founding body in whose jurisdiction the institution (clause 3);
- the FCD plan must be drawn up on a cash basis (clause 6);
- the FCD plan containing information that is a state secret must be drawn up and approved in compliance with the legislation of the Russian Federation on the protection of state secrets (clause 7).
3. The FCD plan is approved. It is approved in the manner and terms established by the founding body. The FCD plan of a state (municipal) autonomous institution is approved by the head of such an institution after consideration of the draft plan by the supervisory board of the autonomous institution (clause 46 of Requirements No. 186n). An institution that has a separate subdivision approves the FCD plan of the head institution without taking into account the separate division and the FCD plan for each separate division, including indicators of settlements between the parent institution and the separate division) (clause 47 of Requirements No. 186n).
1. The text part is excluded from the form. In accordance with clause 7 of Requirements No. 81n, it indicated:
- the goals of the institution (subdivision) in accordance with federal laws, other regulatory (municipal) legal acts and the charter of the institution (the position of the unit);
- types of activities of the institution (subdivision) related to its main activities in accordance with the charter of the institution (regulation of the subdivision);
- a list of services (works) related, in accordance with the charter (regulations of the subdivision), to the main activities of the institution (subdivision), which are provided to individuals and legal entities, including for a fee;
– general book value of immovable state (municipal) property as of the date of drawing up the FCD plan (in the context of the value of property assigned by the owner to the institution on the right of operational management, acquired by the institution (subdivision) at the expense of funds allocated by the owner of the property, acquired by the institution (subdivision) at the expense of income received from another income-generating activities);
- the total book value of movable state (municipal) property as of the date of drawing up the FCD plan, including the book value of especially valuable movable property;
- other information as decided by the body exercising the functions and powers of the founder.
2. The tabular part of the FCD plan has been changed. Previously, it included (clause 8 of Requirements No. 81n):
- table 1 "Indicators of the financial condition of an institution (unit)", containing indicators of non-financial and financial assets, commitments made at the last reporting date preceding the date of drawing up the FCD plan;
- table 2 "Indicators for receipts and payments of the institution (subdivision)";
- table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of an institution (subdivision)";
- table 3 "Information on the funds received at the temporary disposal of the institution (division)";
- Table 4 "Reference information".
The FCD plan form given in the Requirements of Order 186n contains one table consisting of two sections:
– 1 “Receipts and payments”;
- 2 "Information on payments for the purchase of goods, works, services."
Planned income indicators are formed on the basis of calculations of the relevant income, taking into account the debt to the institution on income that arose at the beginning of the financial year and preliminary payments (advance payments) received at the beginning of the current financial year under agreements (contracts, agreements) (clause 17 of Requirements No. 186n). Planned indicators for payments are formed on the basis of calculations of the relevant expenses, taking into account the preliminary payments (advance payments) made at the beginning of the financial year under contracts (contracts, agreements), the amounts of overpaid or overcharged taxes, penalties, fines, as well as accepted and not executed at the beginning financial year of the obligation. Requirements No. 186n contain clarifications on the formation of indicators for each type of income and expenses.
The expenses for the purchase of goods, works, services reflected in the FCD plan must correspond to the contracts (agreements) planned for conclusion:
- indicators of the plan for the procurement of goods, works, services to meet state and municipal needs, formed in accordance with the requirements of the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, in the case of procurement in accordance with the Federal Law dated 05.04.2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”;
- indicators of the plan for the procurement of goods, works, services, formed in accordance with the legislation of the Russian Federation on the procurement of goods, works, services by certain types legal entities, in the case of procurement in accordance with federal law dated July 18, 2011 No. 223-FZ “On the procurement of goods, works, services by certain types of legal entities”.
3. Indicators of the current financial year and planning periods are included in columns 6 - 8 of the FCD plan form (indicators of the current year are reflected in column 5). Now, if the law on the budget is drawn up for the reporting and planning periods, it is necessary to fill out the main table 2 three times (for the next year and two subsequent years). The new form of the FCD plan provides for the reflection of indicators.
Paragraph 19 of Requirements No. 81n establishes that in order to make changes to the FCD plan, new plans are drawn up, the indicators of which should not conflict in terms of cash transactions for payments made before the amendment to the FCD plan, as well as with the indicators of procurement plans, which are specified in clause 11.1 of Requirements No. 81n. The decision to amend the named plan is made by the head of the institution (division). Therefore, when the planned indicators reflected in the FCD plan do not correspond to the actual data (for example, one amount of income was supposed to be received, but a different amount of income was actually received), the indicators of the FCD plan should be adjusted. It is possible to make changes to the plan in accordance with clause 19 of Requirements No. 81n an unlimited number of times, subject to the conditions provided for in this clause. We also note here that some founders limited the frequency of making changes to the FCD plan.
In particular, it can be established that the indicators of the FCD plan are adjusted no more than once a quarter (clause 6 of the Procedure for compiling and approving a plan for the financial and economic activities of a state budgetary (autonomous) institution subordinate to the Moscow Department of Health, approved by Order of the Department of Health Moscow dated December 30, 2016 No. 1070). Requirements No. 186n establish the cases and procedure for making changes to the FCD plan.
According to paragraph 12 of Requirements No. 186n, the indicators of the FCD plan during the current financial year should change due to:
1) using balances of funds at the beginning of the current financial year, including unused balances of target subsidies and subsidies for capital investments;
2) with a change in the volume of planned receipts, as well as the volume and (or) directions of payments, including:
- due to changes in the volume of subsidies provided for the financial support of the state (municipal) task, targeted subsidies, subsidies for capital investments, grants;
- due to changes in the volume of services (works) provided for a fee;
- due to changes in the volume of gratuitous receipts from legal entities and individuals;
- due to the receipt of funds from receivables from previous years that were not included in the FCD plan when it was compiled;
- due to an increase in payments for unfulfilled obligations of previous years, which are not included in the FHD plan when it was drawn up;
3) with the reorganization of the institution.
The indicators of the FCD plan, after making changes to them that provide for a reduction in payments, should not be less than cash payments in the indicated areas made before the changes were made to the plan (clause 13 of Requirements No. 186n). This norm corresponds to clause 19 of Requirements No. 81n.
The institution, by decision of the founding body, has the right to make changes to the FCD plan without making changes to the relevant justifications (calculations) of the planned indicators of receipts and payments based on the information contained in the documents that are the basis for the receipt of funds or payments that were not previously included in the plan:
1) upon admission to the current fiscal year:
- amounts of repayment of receivables of previous years;
- amounts received as compensation for damage, shortages identified in the current financial year;
- amounts received by a court decision or on the basis of executive documents;
2) if it is necessary to make payments:
- on the return to the budget of the budgetary system of the Russian Federation of subsidies received in previous reporting periods;
- for damages;
- by a court decision, on the basis of executive documents;
- on payment of fines, including administrative ones.
In the event of a reorganization of an institution, changes to the FCD plan are made taking into account the following features (clause 16 of Requirements No. 186n).
After the completion of the reorganization, the indicators of receipts and payments of the FCD plans of the reorganized legal entities, when summed up, must correspond to the indicators of the plans of institutions before the start of the reorganization.
* * *
We have highlighted the main innovations that Requirements No. 186n introduce into the procedure for drawing up a FCD plan. The institution draws up and approves the FCD plan in accordance with Requirements No. 186n and the procedure established by the founding body. In connection with the entry into force of the Order of the Ministry of Finance of the Russian Federation No. 186n, the procedure for drawing up and approving the FCD plan for 2020, approved by the founder, will change and contain norms that meet the above requirements.
Autonomous institutions: acts and comments for the accountant, No. 6, 2018
