MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
dated 30.03.01 N 26n
ON APPROVAL OF THE REGULATION ON ACCOUNTING
"ACCOUNTING OF FIXED ASSETS"
PBU 6/01
N 116n,
from 27.11.2006 N 156n, from 25.10.2010 N 132n,
from 24.12.2010 N 186n)
Pursuant to the Accounting Reform Program in accordance with international standards financial statements approved by the Government Decree Russian Federation dated March 6, 1998 N 283 (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, art. 1290), I order:
1. Approve the attached Regulations on accounting"Accounting for fixed assets" RAS 6/01.
2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (The order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998 N 1451) and paragraph 1 of the Regulations legal acts on accounting, approved by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the Order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).
3. Put this Order into effect starting from financial statements 2001.
Minister
A.L. KUDRIN
Approved
Order of the Ministry of Finance
Russian Federation
dated 30.03.2001 N 26n
POSITION
ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS"
PBU 6/01
(As amended by the Orders of the Ministry of Finance of the Russian Federation dated May 18, 2002 N 45n,
dated 12.12.2005 N 147n, dated 18.09.2006 N 116n,
from 27.11.2006 N 156n, from 25.10.2010 N 132n,
from 24.12.2010 N 186n)
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. Organization is hereinafter referred to as entity according to the legislation 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 the Russian Federation of October 25, 2010 N 132n)
2. Excluded. - .
3. This Regulation does not apply to:
4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.
A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activity carried out in accordance with the legislation of the Russian Federation) for the management needs of a non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.
term beneficial use 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 using this object.
5. Fixed assets include: buildings, structures, 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.
Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).
Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as income investments in material values.
Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value 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. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)
6. 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 are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.
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.
II. Valuation of fixed assets
7. Fixed assets are accepted for accounting at their original cost.
8. The initial cost of fixed assets acquired for a fee 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:
General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
9. The initial cost of fixed assets contributed as a contribution to the authorized (reserve) capital of the organization is recognized as their monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market price on the date of acceptance for accounting as an investment in fixed assets.
11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.
12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.
13. Capital investments in perennial plantations, for radical improvement of land are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).
(As amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)
A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.
15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost.
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
The revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.
The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.
(The paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to financial results as other expenses, is credited to the financial result as other income.
(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)
The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss).
(as amended by the Orders of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, of December 24, 2010 N 186n)
Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to retained earnings organizations.
16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.
III. Depreciation of fixed assets
17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
By fixed assets non-profit organizations depreciation is not charged. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots; objects of nature management; objects classified as museum items and museum collections, etc.).
18. Accrual of depreciation of fixed assets is carried out in one of the following ways:
The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.
19. The annual amount of depreciation charges is determined:
During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.
With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on natural indicator volume of products (works) in reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.
20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:
In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.
21. Accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
22. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of this item or write-off of this item from accounting.
23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.
25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.
IV. Recovery of fixed assets
26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets.
28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
V. Disposal of property, plant and equipment
29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, unit trust; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.
30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.
31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from write-off of fixed assets from accounting shall be credited to the profit and loss account as other income and expenses.
VI. Disclosure of information in financial statements
32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:
"Calculation", N 1, 2002
Some enterprises already in 2001 kept their records in accordance with the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n. But many organizations, citing contradictions in the legislation, ignored this Order. However, from January 1, 2002, everyone is obliged to reckon with PBU 6/01.
The fixed assets are: buildings, structures, working and power machines, equipment, measuring and control instruments and devices, computers, vehicles, tools, working, productive and breeding livestock, perennial plantings, on-farm roads, etc. This is indicated in paragraph. 5 PBU 6/01.
Fixed assets also include capital investments in leased property, land plots, nature management facilities and funds aimed at radical improvement of soils.
The criteria by which assets are classified as fixed assets are specified in clause 4 of PBU 6/01:
All these conditions must be met simultaneously. And only then is the asset a fixed asset.
In this case, the initial cost of the fixed asset is equal to the sum of the actual costs. The list of these costs is given in paragraph 8 of PBU 6/01. It included:
According to paragraph 12 of PBU 6/01, the initial cost of fixed assets also includes the costs of delivering and bringing these assets into a condition suitable for use.
This list is not limited to the above costs, and therefore an enterprise may include in the initial cost of a fixed asset any costs that are directly related to its acquisition, construction or manufacture.
Note. Take into account the acquisition costs on account 08 "Investments in non-current assets". In the accounting of the enterprise, the following posting is made:
Debit 08 Credit 60 (76, 10, 70, 69...)
After the organization puts the fixed asset into operation, these costs must be written off to the debit of account 01 "Fixed assets":
Debit 01 credit 08
Example. Ektis LLC purchased a lathe for 144,000 rubles. (including VAT - 24,000 rubles). The cost of setting up the machine, rendered third party, amounted to 6000 rubles. (including VAT - 1000 rubles).
In the accounting of LLC "Ectis", the accountant must make the following entries:
Debit 08 Credit 60
Debit 19 Credit 60
Debit 60 Credit 51
Debit 08 Credit 60
Debit 19 Credit 60
Debit 60 Credit 51
Debit 68 Credit 19
Debit 01 Credit 08
Fixed assets can be received by the enterprise as a contribution to the authorized capital. According to paragraph 9 of PBU 6/01, such objects must be accounted for at a cost agreed upon by the founders of the organization.
Attention! It should be borne in mind that the price of fixed assets, which is set by the founders, must be confirmed by an independent appraiser. This is stated in paragraph 3 of article 34 federal law dated December 26, 1995 N 208-FZ "On joint-stock companies".
In limited liability companies, an appraiser must be involved only if the nominal value of the share paid by fixed assets exceeds 200 minimum wages (clause 2, article 15 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies" ).
The initial cost of fixed assets received as a contribution to the authorized capital includes the costs of the enterprise for their delivery and installation.
Example. CJSC Nova received a lathe from Diagonal LLC as a contribution to the authorized capital. Its cost, agreed with the founders and confirmed by an independent appraiser, amounted to 144,000 rubles. The machine was transported by a transport company, whose services amounted to 9600 rubles.
In the accounting of CJSC "Nova" these transactions are reflected in the following entries:
Debit 08 Credit 75
Debit 08 Credit 60
Debit 01 Credit 08
Note. Organizations, having received fixed assets free of charge, must account for them at market value (clause 10 of PBU 6/01). First, this cost must be included in the organization's deferred income and attributed to account 98 "Deferred income".
Then, as depreciation is accrued, the corresponding amounts must be written off from this account to non-operating income, that is, to the credit of account 91 "Other income and expenses".
This procedure is provided for in paragraph 47 methodological recommendations on the procedure for the formation of financial statements indicators, which are approved by Order of the Ministry of Finance of Russia dated June 28, 2000 N 60n.
Example. In January 2002 Subscrib LLC received free of charge from individual equipment. Its market value was 60,000 rubles. The monthly depreciation amount for this equipment is 500 rubles.
In January 2002, the following entries are made in the accounting of the enterprise:
Debit 08 Credit 98 sub-account "Free receipts"
Debit 01 Credit 08
In February 2002, the following entries must be made in accounting:
Debit 20 Credit 02
Debit 98 sub-account "Grant-free receipts" Credit 91 sub-account "Other income"
Your company can transfer some property, and for it instead of money to receive, for example, fixed assets. What is their initial cost?
In this case, it is equal to the price of the property that was transferred. And the value of the transferred property corresponds to the price at which, in comparable circumstances, the enterprise determines the cost of similar goods (values).
Note. Often this price cannot be determined. Then the value of the received assets is determined based on the price at which the company usually acquires similar fixed assets.
And if there is a difference between the value of the received and transferred values, reflect it as non-operating income and expenses.
Example. CJSC "Vostok" entered into an exchange agreement with LLC "Zapad". According to this agreement, "Vostok" supplies "West" 400 units of its own products. In exchange for this, the "West" must transfer the machine. Such an exchange was recognized by the parties as equivalent.
CJSC "Vostok" usually sells its products at a price of 600 rubles. (including VAT - 100 rubles). The cost of production - 300 rubles.
A machine of this type costs 288,000 rubles. (including VAT - 48,000 rubles).
The following entries are made in the accounting of Vostok CJSC:
Debit 62 Credit 90 subaccount "Revenue"
Debit 90 subaccount "VAT" Credit 68 subaccount "VAT calculations"
Debit 90 subaccount "Cost of sales" Credit 43
Debit 26 Credit 68 sub-account "Calculations for tax on road users"
Debit 90 subaccount "Cost of sales" Credit 26
Debit 08 Credit 60
Debit 19 Credit 60
Debit 60 Credit 62
Debit 91 sub-account "Other expenses" Credit 62
Debit 01 Credit 08
Debit 68 subaccount "Calculations for VAT" Credit 19
At the beginning of the reporting year, the organization may conduct a revaluation of fixed assets. Moreover, not a separate item of fixed assets should be revalued, but a group of homogeneous items. In this case, the accountant can use two methods: indexing and direct recalculation.
Attention! But keep in mind, if the company revaluates its fixed assets, then in the future it will have to conduct such a revaluation every year. This is indicated in clause 15 of PBU 6/01.
The amount of depreciation of assets primarily reduces the additional capital of the organization, which is created at the expense of the revaluation of this object.
In the accounting of the organization, this is reflected in the following entry:
Debit 83 Credit 01
Debit 02 Credit 83
But sometimes the amount of additional capital is not enough to cover the size of the markdown. Then the amount of the excess should be charged to the profit and loss account as an operating expense.
When revaluing fixed assets, the accountant must make the following entry:
Debit 01 Credit 83
Debit 83 Credit 02
Note. And remember that the amount of the revaluation of the fixed asset, equal to the write-down carried out in previous reporting periods, and which was taken into account in the profit and loss account, is also related to this account - now in the form of income.
Example. In January 2002, Zapad LLC carried out a revaluation of the lathe. As a result, its cost decreased by 75,000 rubles, and the depreciation amount - by 25,000 rubles.
Suppose that at the beginning of 2001 the organization carried out a revaluation, as a result of which the initial cost of the machine increased by 30,000 rubles, and the depreciation amount increased by 10,000 rubles.
At the beginning of 2001, the following entries were made in accounting:
Debit 01 Credit 83
Debit 83 Credit 02
In January 2002, the results of the revaluation are reflected in the following entries:
Debit 83 Credit 01
Debit 02 Credit 83
Debit 91 sub-account "Other expenses" Credit 01
Debit 02 Credit 91 sub-account "Other income"
If the disposal of fixed assets is associated with their sale, then the proceeds are determined based on the price that was determined by the parties to the contract. Income and expenses in this case are operating.
Note. It should be borne in mind that, according to clause 15 of PBU 6/01, the revaluation amounts for retired fixed assets must be transferred from additional capital to the organization's retained earnings. In accounting, this is reflected in the following entry:
Debit 83 Credit 84
Example. In January 2002 ZAO Yuzhny sold a computer for 12,000 rubles. (including VAT - 2000 rubles). The cost of the computer, at which it was registered, is 9,000 rubles, and the amount of accrued depreciation amounted to 1,800 rubles at the time of sale.
In 2001, the organization revalued the computer. As a result, the revaluation amount amounted to 800 rubles.
In accounting, you need to make the following entries:
Debit 76 Credit 91 sub-account "Other income"
Debit 91 sub-account "Other expenses" Credit 68
Debit 01 subaccount "Retirement of fixed assets" Credit 01
Debit 02 Credit 01 sub-account "Retirement of fixed assets"
Debit 91 subaccount "Other expenses" Credit 01 subaccount "Retirement of fixed assets"
Debit 91 sub-account "Balance of other income and expenses" Credit 99
Debit 83 Credit 84
Depreciation of fixed assets is charged in one of the following ways:
Attention! Having chosen one of these methods, the organization must apply it for a group of homogeneous items of property, plant and equipment. And moreover, depreciation will have to be charged in the chosen way during the entire useful life of the objects that are included in this group.
And for fixed assets, the price of which is not more than 2000 rubles. per unit, as well as for books, brochures and other types of printed matter established a different payment procedure. They can be written off immediately.
Example. In 2002, Zigzag LLC purchased a ceramic tile cutting machine. The cost of the machine is 1800 rubles. (including VAT - 300 rubles).
The following entries are made in the accounting of Zigzag LLC:
Debit 08 Credit 60
Debit 19 Credit 60
Debit 60 Credit 51
Debit 01 Credit 08
Since the initial cost of the machine is 1,500 rubles, which is less than 2,000 rubles, Zigzag, putting it into operation, can immediately write off the entire cost of the machine to expenses. In accounting, you need to make the following posting:
Debit 26 Credit 01
Attention! Depreciation is not charged on all fixed assets. Those objects for which it is not charged are indicated in clause 17 of PBU 6/01. These are housing facilities, external improvement, productive livestock, as well as perennial plantations that have not reached their operational age.
In addition, those assets whose consumer properties do not change over time are not subject to depreciation. For example, land plots and nature management objects.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
On approval of the Regulations on accounting "Accounting for fixed assets" PBU 6/01
Document as amended by:
(Rossiyskaya Gazeta, N 108, 06/19/2002) (came into effect starting with the financial statements of 2002);
(Rossiyskaya Gazeta, No. 16, January 27, 2006) (effective from the financial statements of 2006);
(Rossiyskaya gazeta, N 242, 27.10.2006) (came into force starting with the annual financial statements for 2006);
(Rossiyskaya gazeta, N 297, December 31, 2006) (came into force with financial statements since 2007);
(Rossiyskaya gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts federal bodies executive branch, N 13, 03/28/2011) (came into force from the financial statements of 2011);
(Official Internet portal of legal information www.pravo.gov.ru, 06/09/2016, N 0001201606090001).
____________________________________________________________________
In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290),
I order:
1. Approve the attached Regulation on accounting "Accounting for fixed assets" PBU 6/01.
2. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (the order was registered with the Ministry of Justice of the Russian Federation on January 13, 1998 N 1451) and clause 1 of the Amendments to regulatory legal acts on accounting, approved by order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).
3. To put into effect this order starting from the financial statements of 2001.
Minister
A.L. Kudrin
Registered
at the Ministry of Justice
Russian Federation
April 28, 2001
registration N 2689
APPROVED
order of the Ministry of Finance
Russian Federation
dated March 30, 2001 N 26n
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions) (paragraph as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.
2. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..
3. This Regulation does 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.
4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.
A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.
The useful life is the period during which the use of an item of property, plant and equipment 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 using this object.
(Clause 4 as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n
5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).
Fixed assets intended exclusively for provision by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets (the paragraph was additionally included starting from the financial statements of 2006 by order of the Ministry of Finance Russia dated December 12, 2005 N 147n).
Assets, in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
6. 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 are a single whole and 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.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
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.
7. Fixed assets are accepted for accounting at their original cost.
8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding 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:
the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;
amounts paid to organizations for the implementation of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
the paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;
customs duties and customs fees (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;
non-refundable taxes, state duty paid in connection with the acquisition of fixed assets (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;
remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The paragraph has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..
8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:
a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);
b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.
At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in expenses for ordinary species activities in their entirety in the period in which they are incurred.
(The paragraph was additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)
9. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets (the clause was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.
12. The initial cost of fixed assets accepted for accounting in accordance with paragraphs 9, 10 and 11 is determined in relation to the procedure given in paragraph 8 of these Regulations (paragraph as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
13. Capital investments in perennial plantings, for radical land improvement are included in the fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by these and other accounting regulations (standards) (paragraph as amended by the order of the Ministry of Finance of Russia dated 24 December 2010 N 186n.
A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets N 45n.
15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost year N 147n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
The revaluation of an object of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 year N 45n).
The results of the revaluation of fixed assets carried out as of the end of the reporting year are subject to separate accounting records (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 N 45n; in the wording put into effect from the financial statements of 2011 year by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income of Russia dated December 12, 2005 N 147n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses May 18, 2002 N 45n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.
16. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..
17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the organization to provide for a fee for temporary possession and use or for temporary use, depreciation is not charged (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n).
Depreciation is not charged on fixed assets of non-profit organizations. For them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a linear basis in relation to the procedure given in paragraph 19 of this Regulation (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
For housing stock objects that are accounted for as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n).
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots; objects of nature management; objects classified as museum objects and museum collections, etc.) by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
18. Accrual of depreciation of fixed assets is carried out in one of the following ways:
linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).
The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.
The paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..
19. The annual amount of depreciation charges is determined:
with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;
when the method of writing off the cost by the sum of numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item, and in the denominator - the sum of the numbers of years of the useful life of the object.
During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.
With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.
An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:
Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)
charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;
(The paragraph is additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)
charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.
(The paragraph is additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)
20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:
the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the lease term).
In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.
21. Accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
22. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of this item or write-off of this item from accounting.
23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.
25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.
26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets (paragraph in the wording put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
28. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..
29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to debiting from accounting 147n.
Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases (paragraph in the wording put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.
30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.
31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses .
32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:
on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);
on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;
on changes in the value of fixed assets in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the terms of useful life of fixed assets adopted by the organization (by main groups);
about objects of fixed assets, the cost of which is not redeemed;
on fixed assets provided and received under a lease agreement;
on objects of fixed assets accounted for as part of profitable investments in material assets (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n);
on methods of calculating depreciation charges for certain groups of fixed assets;
on real estate objects accepted for operation and actually used, which are in the process of state registration.
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
We talked about the system of regulatory accounting in the Russian Federation in ours and noted that the second level of such a system, among other things, includes PBU, or.
We will tell you more about PBU 6/01 in our consultation.
Regulation on accounting "Accounting for fixed assets" PBU 6/01 - main normative document, in accordance with which, as its name implies, accounting of fixed assets (OS) is carried out.
This Regulation was approved by the Order of the Ministry of Finance of March 30, 2001 No. 26n as one of the elements of the Accounting Reform Program in accordance with (Government Decree of March 6, 1998 No. 283).
PBU 6/01 is applied from the financial statements for 2001 by all organizations, except for credit and state (municipal) institutions (clause 1 PBU 6/01).
Let's present the structure of PBU 6/01, and also give a brief summary of the content of its sections:
| Section PBU 6/01 | What issues are covered |
|---|---|
| I. General provisions | — conditions for recognizing assets as fixed assets; - examples of fixed assets, as well as types of property that are not considered fixed assets; - accounting unit of fixed assets |
| II. Valuation of fixed assets | - the procedure for determining the initial cost, depending on the method of receipt of the OS object; - change in the initial cost of fixed assets; — accounting procedure for the revaluation of fixed assets |
| III. Depreciation of fixed assets | —methods and procedure for calculating depreciation of fixed assets; - the procedure for determining the amount of depreciation for each of the depreciation methods; - the procedure for determining the useful life of OS objects; - a list of fixed assets for which depreciation is not charged |
| IV. Recovery of fixed assets | — methods of restoration of fixed assets; — features of recognition of costs for the modernization and reconstruction of fixed assets |
| V. Disposal of property, plant and equipment | — cases of disposal of fixed assets; — the procedure for recognizing income and expenses from the write-off of fixed assets |
| VI. Disclosure of information in financial statements | - the minimum list of information about fixed assets that must be disclosed in the financial statements of the organization |
At the third level of the regulatory accounting system, there are also Methodological Guidelines for Accounting of Fixed Assets (approved by Order of the Ministry of Finance dated October 13, 2003 No. 91n), which are considered in conjunction with PBU 6/01.
Methodological instructions for fixed assets determine the procedure for organizing fixed asset accounting in accordance with PBU 6/01. They reveal both the issues already covered in PBU 6/01, and those aspects that are not adequately specified by the Regulation on accounting for fixed assets. For example, in Guidelines individual issues are being investigated documentation fixed assets, their classification is given according to some criteria, and the calculation of the depreciation amounts of fixed assets using various methods is also shown on conditional examples.
RAS 6/01 "Accounting for fixed assets".
The concept of fixed assets, their classification and evaluation.
To be accepted for accounting as assets, 4 conditions must be simultaneously met:
1. Use as a means of labor for the production of products, performance of work, provision of services or for management purposes.
2. Useful life exceeds 12 months.
3. Do not assume the subsequent resale of such assets.
4. The acquisition of such assets is associated with the intention to obtain economic benefits in the course of use.
The time during which it is expected to receive income from the operation of a competitive object or the performance of certain functions by it in a given period are considered in accounting as the useful life.
The useful life of the organization determines independently, taking into account:
1) Specific operating conditions of the facility, taking into account the planned number of work shifts, scheduled preventive repairs, the presence of an aggressive environment and other factors.
2) The expected performance of the object, taking into account its technical and economic indicators.
3) The current restriction on explantation.
The fixed asset accounting unit is an inventory item. This is a complete device with all accessories or a separate structurally separate item that independently performs the necessary functions in accordance with its intended purpose.
AT analytical accounting OS reflect in accordance with their classification.
The classification of OS is carried out according to the following criteria:
1) The presence of a real-natural form.
Fixed assets having a material-natural form (material OF).
Intangible OF.
2) According to the degree of human participation in the creation of individual OS objects:
Handmade OS.
Non-handmade OS.
3) By industry National economy: (24industries)
4) By groups:
Buildings, Structures, Dwellings, Machinery and equipment, Means of transport, Industrial and household inventory, Livestock, workers, productive, breeding., Planting perennial., Other material OF.
5) By functional purpose:
Industrial production
Production purposes of other sectors of the national economy
non-production
6) By the degree of use of the OS in the production process:
OS in use
In reserve
Under repair
At the stage of completion, additional equipment, reconstruction, modernization and partial liquidation
On conservation
7) By the presence of existing rights to OS objects:
Objects owned by the organization on the right of ownership
Objects that are under the operational management of the organization or in economic management.
Objects received by the organization for rent.
OS received by the organization free of charge.
Objects received by the organization in trust management.
8) By duration life cycle OS:
Received
Directly involved in the production process
Roaming within the organization
Leased
knocked out
Os are accepted to the BU at the initial cost.
The initial cost of fixed assets acquired for a fee is the sum of the organization's actual costs for the acquisition, construction, and manufacture, excluding value added tax.
The initial cost of the fixed assets contributed to the account of the contribution to the authorized capital of the organization is their monetary value agreed by the founders of the organization.
The initial cost of fixed assets received by the organization under a donation agreement is their current market value as of the date of acceptance to accounting records as an investment in non-current assets.
The initial cost of fixed assets received under contracts providing for the fulfillment of obligations in non-monetary assets is the cost of valuables transferred or to be transferred to the organization.
A change in the initial value of a property during its useful life is not allowed except in the following cases:
1) Additions
2) Additional equipment
3) Reconstructions
4) Upgrades
5) Partial liquidation
6) Revaluations
Replacement cost - the cost of reproduction of operating fixed assets at modern prices and in modern conditions for the manufacture of similar objects.\
Residual value - is considered as the real value of fixed assets on a certain date. It is calculated by subtracting from the initial cost of the object the amount of its depreciation over the period of operation.
Salvage value - the cost of useful waste received after the liquidation or sale of the object and taken into account in the conditional assessment.
Accounting leasing operations at the lessee.
Lessee - a natural or legal person who, in accordance with the leasing agreement, is obliged to accept the leased asset for a certain fee for a certain date and under certain conditions for temporary possession and use in accordance with the leasing agreement.
3. Seller of leased property: a natural or legal person who, in accordance with the purchase and sale agreement, sells to the lessor for a specified period the property that is the subject of leasing.
Leasing payments include total amount payments under the leasing agreement for the entire term of the agreement, which includes reimbursement of the lessor's costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other stipulated by the agreement leasing services; and the income of the lessor.
The subject of leasing transferred to the lessee is recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties. Depreciation deductions are made by the party on whose balance sheet the subject of leasing is located.
Analytical accounting for each object of leased property. In the accounting of the lessor, all costs related to the acquisition of leased property are considered as cap-e with attribution to account 08.
After completion of all operations for the formation of the PS, the leased property is accepted:
Accounting with the lessee (property on the balance sheet of the lessor)
D 001 - 200000
D 20, 23, 25, 26, 44 K 76 - DEBT ON LEASING PAYMENTS - 1413 (PER MONTH) (169492)
D 19 K 76 - 254 (30508)
D 76 K 51 - 1667 (200000)
K 001 - 200000
D 01 K 02 - 120000
D 20 K 76 - 23600
D 19 K 76 - 3600
D 76 K 51 - 23600
Accounting with the lessee (property on the balance sheet of the lessee)
D 08 K 76 LEASE OBLIGATIONS - 169492
D 19 K 76 RENT OBLIGATION - 30508
D 01 K 08 - 169492 (PS)
D 76 rent obligation K 76 debt on lease payments - 200,000
D 76zadol K 56 - 200000
D 20 K 02 - 169492
K 01-2 K 01-1 - 169492
K 02 K 01-2 - 169492
D 20 K 76 ZADOL - 200000
D 19 K 76 back - 26000
D 76zadol K 51 - 23600
RAS 6/01 "Accounting for fixed assets".
The Regulation establishes the requirements for the rules for the formation of information on the fixed assets of an enterprise in accounting. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of valuation of fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivering the object, customs duties and customs fees, interest on loans, etc.) are disclosed. Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, share fund and other cases.
The status of accounting provisions has been clarified
Based on Part 1 of Article 30 of the Federal Law "On Accounting" until the approval of the Federal Accounting Standards by the Ministry of Finance of Russia mandatory application are subject to accounting regulations and other regulatory legal acts approved by the Ministry of Finance of Russia before January 1, 2013.
Federal Law No. 160-FZ of July 18, 2017 "On Amendments to the Federal Law "On Accounting" clarified the status of these accounting provisions. Accounting regulations approved by the Ministry of Finance of Russia in the period from October 1, 1998 to 1 January 2013, recognized federal standards accounting. Thus, from the date of entry into force of Federal Law No.
N 160-FZ, the following accounting provisions are considered federal accounting standards:
PBU 1/2008 "Accounting policy of the organization",
PBU 2/2008 "Accounting for construction contracts",
PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency",
PBU 4/99 "Accounting statements of the organization",
PBU 5/01 "Accounting for inventories",
PBU 6/01 "Accounting for fixed assets",
PBU 7/98 "Events after reporting date",
PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets",
PBU 9/99 "Income of the organization",
PBU 10/99 "Expenses of the organization",
PBU 11/2008 "Information on related parties",
PBU 12/2010 "Information on segments",
PBU 13/2000 "Accounting for state aid",
PBU 14/2007 "Accounting for intangible assets",
PBU 15/2008 "Accounting for expenses on loans and credits",
PBU 16/02 "Information on discontinued activities",
PBU 17/02 "Accounting for the costs of research, development and technological work",
PBU 18/02 "Accounting for corporate income tax calculations",
PBU 19/02 "Accounting for financial investments",
PBU 20/03 "Information on participation in joint activities",
PBU 21/2008 "Change in estimated values",
PBU 22/2010 "Correction of errors in accounting and reporting",
PBU 23/2011 "Report on the movement Money",
PBU 24/2011 "Accounting for the development of natural resources".
According to Part 15 of Article 21 of the Federal Law "On Accounting", industry accounting standards must not contradict federal accounting standards. Federal Law No. 160-FZ of July 18, 2017 provides for an exception to this rule: it does not apply to accounting provisions recognized by federal accounting standards and industry accounting standards approved by the Bank of Russia and other regulatory acts governing accounting in credit and non-credit financial institutions.
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I. General provisions
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).
(as amended by the Order of the Ministry of Finance of the Russian Federation of October 25, 2010 N 132n)
2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
3. This Regulation does not apply to:
4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.
A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.
The useful life is the period during which the use of an item of property, plant and equipment 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 using this object.
(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).
Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.
Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
6. 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 are a single whole and 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.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.
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.
II. Valuation of fixed assets
7. Fixed assets are accepted for accounting at their original cost.
8. The initial cost of fixed assets acquired for a fee 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:
General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.
9. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.
12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.
(clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
13. Capital investments in perennial plantings, for radical land improvement are included in the fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and these Regulations.
A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.
15. A commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
The revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when generating data balance sheet at the beginning of the reporting year.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is credited to the account of retained earnings (uncovered loss).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
The amount of depreciation of an item of fixed assets as a result of revaluation is credited to the account of retained earnings (uncovered loss). The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the retained earnings account (uncovered loss) must be disclosed in the organization's financial statements.
(As amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.
16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.
III. Depreciation of fixed assets
17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
18. Accrual of depreciation of fixed assets is carried out in one of the following ways:
The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.
The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
19. The annual amount of depreciation charges is determined:
During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.
With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.
20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:
In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.
21. Accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
22. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of this item or write-off of this item from accounting.
23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.
25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.
IV. Recovery of fixed assets
26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
V. Disposal of property, plant and equipment
29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.
31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from write-off of fixed assets from accounting shall be credited to the profit and loss account as other income and expenses.
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)
VI. Disclosure of information in financial statements
32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:
Order of the Ministry of Finance of Russia dated 20.12.2007 N 143n amended the Accounting Regulation "Events after the reporting date" (PBU 7/98), which was approved by Order of the Ministry of Finance of Russia dated 25.11.1998 N 56n.
There are only three changes.
The first concerns determining the materiality of an event after the balance sheet date.
The financial statements disclose information only about those events after the reporting date that are significant (clause 6 PBU 7/98). In other words, they are the information without the knowledge of which the users of financial statements will not be able to reliably assess financial condition, cash flow and results financial activities organizations.
Since PBU 7/98 does not establish specific criteria for determining materiality, an entity must determine whether an event after the reporting date is material on its own based on the "requirements of the provisions of accounting regulations." This wording was in the previous edition of PBU 7/98.
Recall that the level of materiality depends on the assessment of the indicator, its nature and the specific circumstances of its occurrence (Letter of the Ministry of Finance of Russia dated 02.11.2004 N 07-05-14 / 286). In other words, materiality in the preparation of financial statements is determined by a combination of qualitative and quantitative factors (Letter of the Ministry of Finance of Russia dated February 7, 2005 N 07-03-01 / 93).
Clause 1 of the Instructions on the procedure for compiling and presenting financial statements, which were approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n, provides recommendations for assessing the quantitative factors of events after the reporting date.
If a valuation events after the reporting date is 5 percent or more in relation to the total of the corresponding data for reporting year, then this amount is recognized as significant and is reflected in the financial statements of the organization.
This percentage is determined both to the total of a group of items, which includes an indicator associated with an event after the reporting date, and to the total balance sheet total. Or to the corresponding line of the Profit and Loss Statement.
Example 1. CJSC Strela at the end of 2007 made significant financial investments in the shares of another company. In the balance sheet of CJSC "Strela" under the item " Financial investments"there is an amount of 100,000 rubles, and the total asset balance is 900,000 rubles. The organization expected to make a profit on these securities.
In February 2008, even before signing the financial statements, the management of the organization learned about the fall in market prices for these shares due to a sharp deterioration in the financial position of the issuing enterprise by 60%, that is, by 60,000 rubles.
Let's evaluate the significance of this event.
The magnitude of the fall in market prices for shares amounted to 60% of the total of the item "Financial investments" of the balance sheet (60,000 rubles : 100,000 rubles x 100%) and 6.67% of the total assets of the balance sheet (60,000 rubles : 900,000 rubles x 100%). Therefore, the event of the reporting date of the second group is recognized as significant and is subject to disclosure in the financial statements for the reporting year.
In addition, no regulatory document establishes the procedure for assessing quality characteristics materiality. This issue is completely at the mercy of the accountant, who will determine the materiality of an event after the reporting date based on his professional judgment.
To date, not a single regulatory document in the field of accounting has established requirements regarding the procedure for determining the materiality of a particular fact. economic activity. There is only general recommendations according to this indicator. Therefore, the specialists of the Ministry of Finance of Russia decided to correct the provisions of paragraph 6 of PBU 7/98.
AT new edition PBU 7/98 states that the organization determines the materiality of the event after the reporting date on its own based on " general requirements to the financial statements.
All events after the reporting date can be divided into two groups.
The events of the first group only confirm those conditions for the economic activity of the organization that already existed at the date of preparation of the financial statements. And the events of the second group confirm the emergence after the preparation of financial statements of new conditions for the economic activity of the organization.
Events after the reporting date of the second group are not reflected in synthetic and analytical accounting. If the event is recognized as material, then information about it is disclosed only in explanatory note in a separate section where short description events and their monetary value. If the consequences of an event after the reporting date cannot be assessed in monetary terms, the organization will write about this in an explanatory note.
In the following year, when the event actually occurs, regular entries are made in accounting based on primary accounting documents.
Events after the reporting date of the first group are reflected in accounting by updating accounting data. In other words, the accountant needs to clarify the relevant accounting data about the assets, liabilities, capital, income and expenses of the organization. For this, the final turnover of the reporting period, that is, December 31 of the reporting year, it is necessary to make entries in synthetic and analytical accounting. In this case, an event after the reporting date is reflected in accounting without documentary evidence. The entry in the accounting accounts precedes the event itself.
In the previous edition of clause 9 of PBU 7/98, it was stated that events after the reporting date should be reflected in analytical and synthetic accounting “before the date of approval of the annual financial statements”. At the same time, an event after the reporting date is recognized as the fact of economic activity that took place between the reporting date and the date of signing the financial statements.
Therefore, legislators have limited the period when an organization can make changes to the accounting of the reporting year, the date of signing.
After this date, no additional entries can be made in synthetic and analytical accounting.
Note that the reporting date is the last day of the reporting period. When preparing annual financial statements, the reporting date is December 31 of the reporting year.
The date of signing the financial statements is the day indicated in the financial statements by the persons who signed them. Only after the reporting is signed, it is submitted for approval to the owners of the organization.
Approval of the annual financial statements of a joint-stock company is carried out at the annual meeting of shareholders, which is held no earlier than two months and no later than six months after the end of fiscal year(Clause 1, Article 47 of the Federal Law of December 26, 1995 N 208-FZ "On Joint Stock Companies"). That is, in the period from March 1 to June 30 of the year following the reporting year.
In limited liability companies, the approval of annual financial statements is carried out general meeting members of the company not earlier than two months and not later than four months after the end of the financial year. That is, in the period from March 1 to April 30 of the year following the reporting year.
Therefore, the date of approval of the annual financial statements is always later than the date of its signing.
During this period (between the date of signing and the date of approval), the organization may receive new information about events after the reporting date, which are reflected in the annual financial statements. Or, in the economic activity of the organization during this period of time, new events may occur that have a significant impact on financial indicators organization's activities.
Clause 12, which is supplemented by PBU 7/98, determines the actions of the organization in these cases. She needs to transfer new information about events that have already taken place after the reporting date and about new facts of economic activity to those users of financial statements to whom it has already been presented.
PBU 7/98 does not say anything about the form and timeframe in which this should be done, how to confirm that additional information has been transmitted.
Example 2. LLC "Mars" has invested in the shares of its subsidiary CJSC "Sirius". At the end of December 2007, the current market value of the shares was 300,000 rubles. At this cost, the securities were reflected in the annual financial statements of LLC "Mars".
In February 2008, before the signing of the annual financial statements, it became known from the funds mass media that the market value of the shares of CJSC "Sirius" decreased to 200,000 rubles. The fact of cost reduction valuable papers subsidiary was deemed material. Therefore, Mars LLC reflected it in accounting and reporting as an event after the reporting date.
Debit 91-2 Credit 58
100 000 rub. (300,000 rubles - 200,000 rubles) - an event after the reporting date is reflected - a decrease in the current market value of a block of shares.
These data were included in the annual financial statements for 2007, compiled as of December 31, 2007, which on March 3, 2008 was signed by the head of the organization, and on March 10 transferred to tax authorities and company owners.
In the period from the date of signing the annual financial statements and prior to its approval, the organization received information that the market value of the shares of CJSC Sirius had decreased to 50,000 rubles.
The management of Mars LLC sent a letter to the owners of the organization and to tax office at the place of registration of the organization, which provided new information about the event after the reporting date.
Order of the Ministry of Finance of Russia dated December 20, 2007 N 143n does not establish a special procedure for the entry into force of this document. Therefore, it will enter into force 10 days after its official publication. This procedure is established by paragraph 12 of the Decree of the President of the Russian Federation of 05/23/1996 N 763.
Recall that the regulatory legal acts of federal executive bodies are subject to official publication in " Russian newspaper"within ten days after the day of their registration. Order of the Ministry of Finance of Russia N 143n was registered with the Ministry of Justice on January 21, 2008. It turns out that no later than February 10, this document will enter into force. This means that the changes made to PBU 7/98 , will have to be taken into account when compiling the annual financial statements for 2007.
Please note that everyone should apply PBU 7/98 commercial organizations(except for credit), including small businesses.
O.A. Kurbangaleeva
Expert Consultant
in accounting
and taxation
