It is no secret that some companies (and not only in our country but all over the world) resort to concluding imaginary and sham deals in order to achieve certain economic benefits, personal enrichment of top management.
Such misconduct may:
Federal Law No. 357-FZ of December 21, 2013 “On Amending the Federal Law “On Accounting” and Recognizing Article 1 as Invalid federal law“On Amendments to Certain Legislative Acts Russian Federation”” (hereinafter referred to as Law No. 357-FZ), amendments were made to Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ).
Prohibition 1. Accept for accounting documents that document facts of economic life that did not take place, including those underlying imaginary and sham transactions (part 1 of article 9 of Law No. 402-FZ, subparagraph “a”, paragraph 1 of article 1, article 3 of Law No. 357-FZ).
Note!
Are not imaginary objects accounting reserves, funds provided for by the legislation of the Russian Federation, and the costs of their creation.
Prohibition 2. Register imaginary and sham accounting objects in accounting registers (part 2 of article 10 of Law No. 402-FZ, subparagraph “a” of paragraph 2 of article 1, article 3 of Law No. 357-FZ).
Prohibition 3. Keep double bookkeeping: accounting accounts should not be kept outside the accounting registers used by the economic entity (part 3 of article 10 of Law No. 402-FZ, subparagraph “b” of paragraph 2 of article 1, article 3 of Law No. 357-FZ).
The following new terms have also been introduced, which are actively used in everyday life (part 2 of article 10 of Law No. 402-FZ, subparagraph "a" of paragraph 2 of article 1 of Law No. 357-FZ).
An imaginary object of accounting is a non-existent object reflected in accounting only for the sake of appearance (including unfulfilled expenses, non-existent obligations, facts of economic life that did not take place).
A sham accounting object is an object reflected in accounting instead of another in order to cover it up (including sham transactions).
So, the introduction into Law No. 402-FZ of a direct ban on the reflection of imaginary and sham objects in accounting consolidates the well-known norms of domestic civil and international law in relation to the principles of accounting and delineates responsibility for the reflection of such objects. This will make accounting more reliable and expand the principle of reliability already incorporated in it. At the same time, the implementation of Law No. 357-FZ may also affect arbitration practice, which will not be in favor of unscrupulous taxpayers and one-day firms.
By the way, the terms “sham transaction” and “sham transaction” in Law No. 357-FZ are used in the meaning given to them by the Civil Code of the Russian Federation, recognizing such transactions as null and void (Article 170 of the Civil Code of the Russian Federation). The concepts of imaginary and sham transactions have long been used in civil law governing relations between persons engaged in entrepreneurial activity. And they are inextricably linked with the principles of accounting for such activities.
It should be noted that non-existent transactions could not be reflected in accounting earlier (before January 1, 2014), because the indication of fabricated, that is, forged documents on imaginary and sham transactions in accounting registers, as a result, affects the reliability of the company's financial statements and distorts it financial position.
Accounting (financial) statements must give a true picture of the financial position economic entity on the reporting date, the financial result of its activities and the movement Money per reporting period necessary for users of these statements to accept economic decisions. So, the principle of reliability of the data of primary accounting documents, accounting and financial statements has already been laid down:
The Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”” also indicates the inadmissibility of accepting for accounting documents that facts of economic life that did not take place, including those underlying imaginary and feigned transactions, are drawn up.
Until January 1, 2013, the chief accountant was responsible for the formation accounting policy, bookkeeping, preparation of reliable financial statements, compliance business transactions organizations to the legislation of the Russian Federation and control over the movement of property. Currently, the chief accountant is only responsible for the performance of those duties that are provided for in his employment contract and detailed in job description. Law No. 402-FZ also abolished the obligation for all employees of the requirements of the chief accountant for documentation business transactions and submission to accounting required documents and information.
What new responsibilities are established for those employees of the company who work with primary accounting documents?
Part 3 of Art. 9 of Law No. 402-FZ now expressly provides that the person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data.
At the same time, the person who is entrusted with accounting is not responsible for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life (subparagraph “c”, paragraph 1, article 1 of Law No. 357-FZ).
The introduction by Law No. 357-FZ of the concepts of “imaginary accounting object” and “sham accounting object” is not accompanied by the establishment of any new types of liability or additional sanctions.
In a situation where a sales specialist forged or incorrectly executed primary accounting documents for sale, they will be asked for it from him. If these actions were allowed by the accountant, who is entrusted with the obligation to draw up the facts of economic life, he will be responsible.
As you can see, chief accountants have been relieved of responsibility for primary accounting documents compiled by other persons, confirming fictitious transactions. Employees of the company, who are responsible for formalizing the facts of economic life with primary accounting documents in connection with the conclusion and implementation of contracts, should be responsible for these offenses (part 3 of article 9 of Law No. 402-FZ, subparagraph "c" of paragraph 1 of Art. 1 of Law No. 357-FZ).
Corruption is the abuse of official position, giving and receiving a bribe, abuse of power, commercial bribery or other illegal use by an individual of his official position contrary to the legitimate interests of society and the state in order to obtain benefits in the form of money, valuables, other property or services of a property nature, other property rights for themselves or third parties, or illegal provision of such benefit to the specified person by others individuals. Corruption is also the commission of the listed acts on behalf of or in the interests of legal entity(Clause 1, Article 1 of the Federal Law of December 25, 2008 No. 273-FZ “On Combating Corruption”, clause 2 methodological recommendations on the development and adoption by organizations of measures to prevent and combat corruption, approved. Ministry of Labor of Russia 08.11.2013).
In accordance with Federal Laws No. 3-FZ of 01.02.2012 “On the Accession of the Russian Federation to the Convention against Bribery of Foreign Public Officials in International Commercial Transactions”, No. 40-FZ of 08.03.2006 “On Ratification of the United Nations Convention against Corruption”, dated July 25, 2006 No. 125-FZ “On Ratification of the Criminal Law Convention on Corruption”, Russia has acceded to the following international anti-corruption standards:
These Conventions take precedence over national legislation (Part 4, Article 15 of the Constitution of the Russian Federation).
Paragraph 1 of Art. 8 of the OECD Convention obliges each signatory state to take all necessary measures, in accordance with domestic laws and regulations governing the maintenance of accounting and other records, disclosure of information in financial statements, as well as accounting and auditing standards, in order to prevent double-entry bookkeeping, unrecorded transactions, misrepresenting non-existent expenses and liabilities by falsely identifying their source, and using forged documents by companies that are subject to these laws and regulations to bribe foreign officials or conceal the fact of such bribery.
In order to prevent corruption, paragraph 3 of Art. 12 of the UN Convention establishes an obligation for all States Parties to take such measures as may be necessary, in accordance with domestic laws and regulations governing accounting, financial reporting, and accounting and auditing standards, to prohibit the following activities carried out in for the purpose of committing any of the offenses established in accordance with the UN Convention:
Thus, the OECD and UN Conventions oblige Russia to introduce regulations aimed at tightening measures regarding the organization of accounting by preventing the registration of hidden accounts, the conclusion and conduct of unrecorded or dubious transactions and the use of falsified documents.
In turn, Art. 14 "Offences in the field of accounting" of the Convention on Criminal Law on Corruption of 27.01.1999 obliges each signatory state to take such legislative and other measures as may be necessary in order to recognize as offenses subject to criminal or other penalties in accordance with its internal law, the following deliberate acts or omissions with a view to committing, concealing or misrepresenting the offenses set forth in articles 2 to 12 of this Convention, unless a State Party has made an appropriate reservation or declaration:
Are there situations in which the head of the company is responsible for the reliability of financial statements?
A closed list of situations in which the head of the company is solely responsible for the data reflected in accounting registers, and the reliability of financial statements, is given in Part 8 of Art. 7 of Law No. 402-FZ.
Such liability arises in case of disagreement regarding accounting between the head and the chief accountant (another person who is entrusted with accounting), when the accountant acts on the written order of the head (part 8 of article 7 of Law No. 402-FZ):
The financial statements of an organization are a unified system of data on the property and financial position of an organization and on the results of its economic activity, which is compiled on the basis of accounting data in accordance with established forms (clause 4 PBU 4/99). What are the requirements for accounting?
General requirements to the financial statements are contained in the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (Article 13), Order of the Ministry of Finance of July 29, 1998 No. 34n (clauses 29 - 40), PBU 4/99 “Accounting reporting of the organization "(clauses 6-17):
Here are the main ones:
In the Federal Law "On Accounting", the Regulation on Accounting and Accounting in the Russian Federation, the Regulation on Accounting "Accounting Statements of an Organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n, as well as in the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n "On the forms of financial statements of an organization" the main requirements for financial statements are formed.
The financial statements prepared by the organization must meet the following requirements:
Accounting statements should give authentic and complete an idea of the financial position of the organization, the financial results of its activities and changes in its financial position. Accounting statements formed on the basis of the rules established by regulatory acts on accounting are considered reliable and complete. To ensure the reliability of accounting (financial) reporting data, organizations are required to conduct an inventory of the organization's property and liabilities. Before drawing up the annual accounting (financial) statements, an inventory is mandatory.
Requirement neutrality means that when preparing financial statements, the neutrality of the information contained in it must be ensured, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
Requirement integrity means the need to include in the financial statements data on all business transactions carried out both by the organization as a whole and by its branches, representative offices and other divisions, including those allocated to separate balance sheets.
Requirement sequences means the need to maintain consistency in the content and forms of the balance sheet, income statement and explanations to them from one reporting year to another.
As per requirement comparability the financial statements must contain data that allow their comparison with similar data for at least three years. Comparability of information means the ability for reporting users to compare the performance of an enterprise for different periods of time in order to determine trends and patterns in the financial position of the organization and the financial results of its activities. Users should also be able to compare information about different organizations to compare their financial and property status.
As per requirement materiality indicators of individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are significant, if without knowledge of them by interested users it is impossible to assess the financial position of the organization or financial results her activities.
An indicator is considered qualitatively significant if its undisclosed or incomplete disclosure may affect the economic decisions of interested users taken on the basis of reporting information.
The threshold of materiality in quantitative terms is defined as the amount, the ratio of which to the total of the relevant data for reporting year is at least 5%.
As per requirement compliance with the reporting period when preparing financial statements, an organization must adhere to the content and forms of financial statements adopted by it in the prescribed manner from one reporting year to another.
Information reflected in the reporting timely, if it can best meet the user's decision-making needs, i.e. if a balance is struck between its relevance and reliability.
In addition to the above requirements, when preparing financial statements, the following requirements for its execution must be observed:
When compiling financial statements, the requirements of PBU and other regulatory documents on accounting for the disclosure of information in the financial statements must be observed:
A general requirement for all forms of financial statements is the mandatory indication at the top of these forms of identification information and data about the organization, indicating the type of activity of the organization, its legal form and other information necessary for the full identification of the organization.
Accounting financial statements- a unified system of data on the property and financial position of the organization and the results of its economic activity, compiled on the basis of accounting data for the reporting period in accordance with established forms.
The data contained in primary documents are accepted or not accepted for accounting by a written order of the head of the organization. The object of accounting is reflected or not reflected in accounting and financial statements on the basis of a written order of the head of the organization. Thus, the head of the economic entity bears sole responsibility for the reliability of the provision financial information. Accounting financial statements should give a true view of the financial position of an economic entity at the reporting date. Statements as of the same date also disclose information on the financial result of activities and cash flows for the reporting period. Accounting statements are compiled by each economic entity for the reporting year (unless otherwise provided by regulatory enactments).
In accordance with the Federal Law, accounting financial statements are divided into 2 types:
1) annual reporting;
2) interim reporting (compiled for a period of less than 1 year).
Interim reporting does not have strictly defined deadlines, therefore, in without fail compiled only on an annual basis. Reporting should include performance indicators of all departments of the organization, regardless of their location. With regard to financial statements, a trade secret regime cannot be established, i.e. the information contained in the reporting is open and can be presented to all interested users.
Accounting statements are considered compiled after they are signed by the head. A number of organizations are required to publish reports in the media (before July 1).
Accounting financial statements consists from the balance sheet, income statement and appendix to them. If the reporting structures are not established by regulatory enactments, then all organizations draw up accounting financial statements and provide users with the following composition:
1. Balance sheet.
2.Report on financial results.
3. Report on changes in equity. Statement of changes in capital - in the context of 3 reporting periods, discloses the change in each element of the organization's equity capital and the reasons for these changes.
4. Cash flow statement. Statement of cash flows - discloses cash balances and non-cash money(in aggregate) at the beginning and end of the reporting period, as well as positive and negative cash flows in the context of 3 types of activities (current activities, financial activities, investment activities).
5. Report on the intended use of funds (only those organizations that received targeted funding or state assistance during the reporting period are compiled).
6.Explanatory note(in the absence of significant changes in the activities of the organization, an explanatory note may not be drawn up). Explanatory note - in any form contains a textual, tabular or numerical description of the most significant changes in the activities of the organization, which allows you to correctly interpret the information contained in the reporting.
7.Auditor's report (compose audit organizations and in it they express their professional opinion on the reliability of the information contained in the BFO of an economic entity.
AT general view The content of all reporting forms can be represented in the form of 5 elements:
·
assets - funds or resources of the organization, which are the result of past events and future economic benefits, controlled by the enterprise;
liabilities-debts of the organization, which are the results of past events, the repayment of which will lead to an outflow of resources;
· own capital (SK=Assets-Liabilities);
income;
· expenses.
All reporting forms disclose relevant indicators as of the reporting date for 3 reporting periods.
Balance sheet - basic the form reporting in the Russian Federation, disclosing the property and financial situation in the organization. All indicators are grouped into 5 sections:
I. Assets:
1.non-current assets;
2. current assets.
II. Liabilities:
3.capital and reserves;
4. long-term obligations;
5.short-term obligations.
Reporting date of provision financial statements is December 31, interim reporting- the date stipulated by the Federal Law or other regulatory documents. The reporting period is the period from January 1 to December 31 inclusive, and for newly created organizations:
1) from date state registration by December 31 of this year, if the organization was established before September 31;
2) from the date of state registration to December 31 of the next year, if the organization was established after September 30.
Prior to reporting, preparatory work which includes:
· 1. Carrying out an inventory and reflecting its results on the accounts;
2.Closing accounts:
· 2.1 accounts of auxiliary productions (sch23);
· 2.2. Collection and distribution accounts (SC25,26,97);
2.3. accounts of service industries (sch29);
· 2.4. financially effective accounts (schch90,91,99).
Accounting (financial) reporting- information necessary for users of these statements to make economic decisions about the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for, systematized in accordance with the requirements established by the Law "On Accounting", presented in a user-friendly, standardized format (Clause 1, Article 3, Clause 1, Article 13 of Federal Law No. 402-FZ of December 6, 2011.
An economic entity must draw up annual accounting (financial) statements (clause 2, article 13 of the Federal Law of December 6, 2011 N 402-FZ).
Interim accounting (financial) statements (for a reporting period of less than a year) are compiled by an economic entity in cases where legislation, agreements, constituent documents or decisions of the owner of an economic entity establish the obligation to submit it (clause 4, article 13 of the Federal Law of 06.12.2011 N 402 -FZ).
Interim accounting (financial) reporting consists of a balance sheet and a statement of financial results, unless otherwise provided by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; p 49 PBU 4/99).
The composition of the annual accounting (financial) statements depends on the category of economic entity:
other organizations, including organizations whose accounting (financial) statements are subject to mandatory audit, housing cooperatives, credit consumer cooperatives, microfinance organizations, organizations public sector, political parties, their regional branches or other structural subdivisions, bar associations, law firms, legal consultation offices, bar associations, notary chambers, non-profit organizations included in the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations" registry non-profit organizations performing the functions of a foreign agent - must prepare accounting (financial) statements in general order(Clause 5, Article 6 of the Federal Law of December 6, 2011 N 402-FZ).
The simplified annual accounting (financial) statements consist of (clause 6 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n):
balance sheet;
applications to balance sheet, report on financial results, report on the intended use of funds, which contain only the most important information, without knowing which it is impossible to assess the financial position of the organization or the financial results of its activities.
The general procedure provides for registration as part of the annual accounting (financial) statements (paragraphs 1 and 2 of article 14 of the Federal Law of December 6, 2011 N 402-FZ; paragraphs 28 - 31 PBU 4/99):
balance sheet;
statement of financial results;
report on the intended use of funds (only for NCOs);
statement of changes in equity;
cash flow statement;
appendices to the balance sheet, income statement, report on the intended use of funds, which contain information without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.
Forms of annual accounting (financial) statements are established:
for simplified accounting (financial) statements - Appendix No. 5 to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n;
for accounting (financial) statements compiled in the general manner - appendices No. 1 and 2 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n.
Interim financial statements are prepared in accordance with the forms established by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; clause 49 PBU 4/99).
The rules for making corrections to the financial statements are established by PBU 22/2010.
Features of the preparation and presentation of accounting (financial) statements
Accounting (financial) statements are considered drawn up after signing a hard copy of it by the head of the economic entity (clause 8, article 13 of the Federal Law of December 6, 2011 N 402-FZ).
Interim accounting (financial) statements are approved in the manner prescribed by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; clause 49 PBU 4/99).
In most cases, annual accounting (financial) statements are subject to approval by the supreme management body of the company, and in some cases, mandatory publication (clause 9, article 13 of the Federal Law of December 6, 2011 N 402-FZ; clause 6, clause 2, art. 33 of the Law "On LLC", paragraph 11, paragraph 1, article 48 of the Law "On JSC", etc.).
With regard to accounting (financial) statements, a trade secret regime cannot be established (clause 11, article 13 of the Federal Law of December 6, 2011 N 402-FZ).
Features of the preparation and presentation of accounting (financial) statements:
when reorganizing a legal entity, Art. 16 of the Federal Law of December 6, 2011 N 402-FZ;
upon liquidation of a legal entity - Art. 17 of the Federal Law of December 6, 2011 N 402-FZ;
the composition, features of the preparation and presentation of accounting (financial) statements of public sector organizations are established by the Budget Code, Order of the Ministry of Finance of Russia of December 28, 2010 N 191n (clause 4 of article 14 of the Federal Law of December 6, 2011 N 402-FZ);
the composition, features of the preparation and presentation of the accounting (financial) statements of the Central Bank are established by the Federal Law of July 10, 2002 N 86-FZ (clause 5 of article 14 of the Federal Law of 06.12.2011 N 402-FZ).
Interim accounting (financial) statements are submitted to interested parties within the time limits established by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; clause 49 PBU 4/99) .
Annual accounting (financial) statements are submitted by all organizations (with the exception of public sector organizations and the Central Bank of the Russian Federation):
to the state statistics body at the place of state registration no later than three months after the end of the reporting period in the manner established by the Order of Rosstat dated March 31, 2014 N 220. When submitting a mandatory copy of the prepared annual accounting (financial) statements, which are subject to mandatory audit, an audit report submitted together with such reporting or no later than 10 working days from the day following the date auditor's report, but no later than December 31 of the year following the reporting year (paragraphs 1 and 2 of article 18 of the Federal Law of December 6, 2011 N 402-FZ);
to the tax authority at the location of the organization no later than three months after the end of the reporting year (clause 5 clause 1 article 23 of the Tax Code of the Russian Federation).
For violation of the deadline for submitting annual accounting (financial) statements to the tax authority, a fine is imposed under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. for each non-submitted (lately submitted) form (component) of accounting (financial statements). Also, an administrative fine in the amount of 300 to 500 rubles may be imposed on an official of such an organization. according to paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation.
For violation of the deadline for submitting annual accounting (financial) statements to the state statistics body, an administrative fine may be imposed on the organization under Art. 19.7 of the Code of Administrative Offenses of the Russian Federation from 3,000 to 5,000 rubles, for an official of such an organization - in the amount of 300 to 500 rubles.
Distortion of any article (line) of the form of financial statements by at least 10 percent entails the imposition administrative fine for officials in the amount of 2 to 3 thousand rubles, except for the case of correcting an error in the prescribed manner (including the submission of revised financial statements) before the approval of financial statements in accordance with the procedure established by the legislation of the Russian Federation (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).
The accounting (financial) statements of organizations are collected and published by Rosstat. The site has a special section on the site where you can get financial statements of more than 2 million Russian organizations, just enter the TIN of the company you are looking for.
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For financial analysis according to the financial statements, there is a tool "". The program produces a ready-made report on financial condition enterprises, analyzing the key forms of financial statements: Balance sheet and Statement of financial results.
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