PBU 1/2008 "Accounting policy" defines accounting policy.

Accounting policy- the set of methods of conducting management adopted by the organization accounting- primary observation, value measurement, current grouping and final generalization of facts economic activity.

Accounting methods include methods for grouping and evaluating the facts of economic activity, repaying the value of assets, organizing workflow, inventory, using accounting accounts, organizing accounting registers, and processing information.

Main elements accounting policy

Working chart of accounts bu containing synthetic and analytical accounts necessary for maintaining bu;

Forms of primary accounting documents, registers bu, as well as documents for internal bo;

The procedure for conducting an inventory of the assets and liabilities of the organization;

Methods for assessing assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization of accounting.

Accounting policy of the organization formed chief accountant or by another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting records of the organization, and is approved by the head of the organization.

The principles on which the accounting policy should be based:

Assumption of property isolation (the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations)

Assumption of going concern (the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be settled at in due course)

The assumption of the sequence of application of accounting policies (the accounting policies adopted by the organization are applied consistently from one reporting year to another)

Assumption of temporal certainty of the facts of economic activity (the facts of the economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment Money associated with these facts)

Requirement of completeness (completeness of reflection in accounting of all facts of economic activity)

Timeliness requirement ( timely reflection facts of economic activity in accounting and financial statements)

The requirement of prudence (greater willingness to recognize expenses and liabilities in accounting than possible income and assets, not allowing the creation of hidden reserves)

The requirement for the priority of content over form (reflection in accounting of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions)

Consistency requirement (identity of data analytical accounting turnover and account balances synthetic accounting on the last calendar day of each month)

The requirement of rationality (rational accounting, based on business conditions and the size of the organization)

When forming the accounting policy of an organization on a specific issue of organizing and maintaining a boo, one of several methods allowed by law is selected. If, on a specific issue, the NLA does not establish methods for maintaining accounting records, then when forming an accounting policy, the organization develops an appropriate method based on PBU, as well as IFRS.

The accounting policy adopted by the organization is subject to registration by the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.

The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. A newly created organization, an organization that has arisen as a result of reorganization, draws up the chosen accounting policy no later than 90 days from the date of state registration legal entity. The accounting policy adopted by the newly created organization is considered applicable from the date of state registration of the legal entity.

A change in the accounting policy of an organization can be made in the following cases:

Legislative changes;

Development by the organization of new ways of maintaining accounting records (more reliable presentation of the facts of economic activity in the accounting records of the organization or less laboriousness of the accounting process without reducing the degree of reliability of information)

a significant change in business conditions (reorganization, change in the type of activity, etc.)

It is not considered a change in the accounting policy to approve the method of accounting for the facts of economic activity that differ in essence from the facts that took place earlier, or arose for the first time in the activities of the organization.

Changes in accounting policies must be justified and documented as acceptances. A change in accounting policy is made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.

Consequences of changes in accounting policies that have, or may have, a significant effect on financial position organizations, financial results its activities and (or) cash flow are evaluated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.

If the reason for changing the UE is a change in legislation, then the consequences are reflected in the manner established by law or, if not established, then in general order.

The consequences of changes in the CP that have had or are able to have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are reflected in the financial statements retrospectively. An exception is when a monetary assessment of such consequences in relation to periods preceding the reporting period cannot be made with sufficient reliability.

When reflecting retrospectively the consequences of a change in accounting policy, it is assumed that the changed method of accounting has been applied since the occurrence of facts of economic activity of this type.

In cases where a monetary assessment of the consequences of a change in accounting policies in relation to periods preceding the reporting period cannot be made with sufficient reliability, the changed method of accounting is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively). SMEs, except for issuers of publicly placed valuable papers, has the right to reflect prospectively, except for cases when a different procedure is established by law Russian Federation and (or) regulatory legal act on accounting.

The organization should disclose accounting methods adopted in the formation of accounting policies that significantly affect the assessment and decision-making interested users accounting reporting. Methods of accounting are recognized as essential, without knowledge of the application of which by interested users, a reliable assessment of the financial position of the organization, the financial results of its activities and (or) cash flows is impossible.

In the event of a change in accounting policy, an entity shall disclose the following information:

The reason for the change in accounting policy;

The procedure for reflecting the consequences of changes in accounting policies in the financial statements;

The amount of adjustments associated with a change in accounting policy for each item of the financial statements for each of the reporting periods presented, and if the organization is required to disclose information on earnings per share, also according to data on basic and diluted earnings (loss) per share;

The amount of the corresponding adjustment relating to the reporting periods preceding those presented in the financial statements, to the extent that this is practicable.

If the change in accounting policy is due to the application of a regulatory legal act for the first time or a change in a regulatory legal act, the fact of reflecting the consequences of a change in accounting policy in accordance with the procedure provided for by this act is also subject to disclosure.

Significant methods of accounting, as well as information on changes in accounting policies, are subject to disclosure in an explanatory note that is part of the financial statements of the organization.

In the case of presentation of interim financial statements, it may not contain information about the accounting policy of the organization, if the latter has not changed since the preparation of the annual financial statements for the previous year, in which the accounting policy is disclosed.

Changes in the accounting policy for the year following the reporting year are announced in the explanatory note to the financial statements of the organization.

Responsibility for the organization of boo in organizations, compliance with the law in the implementation business transactions carried by the leaders of the organizations. Heads of organizations can, depending on the volume of accounting work:

Establish an accounting department structural subdivision headed by the chief accountant;

Enter in the state accountant position;

Transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or a specialist accountant;

News Accounting personally.

The chief accountant (accountant in the absence of the position of chief accountant in the staff) is appointed to the position and dismissed by the head of the organization. He reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements. The chief accountant ensures that the ongoing business operations comply with the law, control over the movement of property and the fulfillment of obligations.

Requirements of the chief accountant for documenting business transactions and submission to the accounting department required documents and information are mandatory for all employees of the organization. Without the signature of the chief accountant, cash and settlement documents, financial and credit obligations considered invalid and should not be accepted for execution.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

In accordance with paragraph 4 of Art. 9 of Law N 57-З, the accounting policy of the organization includes:

Chart of accounts of the organization's accounting;

Developed by the organization for the application of the form of primary accounting documents;

The form of accounting used by the organization;

The procedure for conducting inventories of assets and liabilities of the organization;

Types of accounting estimates applied by the organization;

Other ways of organizing and maintaining accounting records.

The organization's chart of accounts is a systematic list of synthetic and analytical accounts necessary for accounting and financial reporting. It is also called the working chart of accounts. It includes absolutely all accounting accounts, as well as sub-accounts and analytical accounts, off-balance accounts used in a particular organization. The working chart of accounts is developed by the organization independently, taking into account industry and other features of its financial and economic activities on the basis of a standard chart of accounts. At the same time, the organization has the right to clarify the content of individual sub-accounts given in the standard chart of accounts, excluding or combining them, and also to introduce additional sub-accounts. The introduction of additional accounts (using free account numbers) must be previously agreed with the Ministry of Finance of the Republic of Belarus (clause 3 of the Instruction on the procedure for applying a standard chart of accounts of accounting, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 29.06.2011 N 50 (hereinafter - the Instruction No. 50)).

The accounting policy may provide for the maintenance of analytical accounting for accounts in a manner different from that established by Instruction N 50. The main condition: analytical accounting must be organized in such a way as to provide information on the presence and movement of assets, liabilities, equity, income and expenses in organization required for the preparation of financial statements. For example, in addition to the name of the sign, in accordance with which analytical accounting is carried out (by type of cost, by place of occurrence, by place of storage, by contracts, etc.), an organization can also provide for a specific list of items in accordance with which analytical accounting will be carried out accounting. So, production organizations taking into account the specifics of their activities, they can establish lists of cost items for which costs will be taken into account on accounts 25 "General production costs", 26 "General business costs", 44 "Sales costs" (in terms of costs for the sale of products). Trade organizations can provide for account 44 "Sales costs" lists of cost items associated with managing the organization and costs associated with the sale of goods (clauses 23, 24, 26 - 30, 35 of Instruction N 50, clause 10 - 12 of the Instruction on accounting of income and expenses, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated September 30, 2011 N 102 (hereinafter - Instruction N 102)).

Forms of primary accounting documents developed for application. The primary accounting document is understood as a document on the basis of which a business transaction is reflected in the accounting accounts, drawn up at the time of its completion, and if this is not possible, immediately after its completion (paragraph 13, article 1, clause 5, article 10 of the Law N 57-З). Each business transaction is drawn up as a primary accounting document (clause 1, article 10 of Law N 57-З).

List of primary accounting documents that are mandatory for use and approved by authorized persons government bodies, established by the Decree of the Council of Ministers of the Republic of Belarus of March 24, 2011 N 360 (hereinafter - Decree N 360). This is a bill of lading, waybill, incoming and outgoing cash orders, acts of acceptance and transfer of fixed assets, intangible assets, handover and acceptance of completed construction and other special installation work, on the transfer of an unfinished construction object, on the transfer of costs incurred during the creation of an engineering and (or) transport infrastructure. Since these forms of documents are mandatory, there is no need to reflect them in the accounting policy.

Forms of other primary accounting documents may be approved by the republican bodies government controlled in agreement with the Ministry of Finance of the Republic of Belarus or the head of the organization.

If the forms of primary accounting documents approved by the republican government bodies are used by the organization unchanged, their forms may not be indicated in the accounting policy. It is enough to point out the fact of their use.

If the organization adds additional details to the forms of documents established by the republican government bodies or uses documents whose form is not legally defined (for example, an act to write off materials, an accounting statement-calculation, an act on the work performed (services rendered)), then it must fix in the accounting policy, such applicable documents with the application of the developed forms.

Independently developed primary accounting documents must contain all the mandatory information provided for in paragraph 2 of Art. 10 of Law N 57-З. Depending on the nature of business transactions and the characteristics of the organization's activities, other information may be included in the primary accounting documents, the presence of which is not mandatory.

Note. When developing forms of primary accounting documents, you can

use the forms of documents located in the systems of the family

"Consultant Plus" / reference Information/ Forms of accounting

documentation / List of accounting forms accounting documentation.

Timely and correct execution of primary accounting documents, their transfer to deadlines for reflection in accounting, as well as the reliability of the information contained in them, is ensured by the persons who compiled and signed these documents (clause 9, article 10 of Law N 57-З).

Note. On the need to make changes to the accounting policy when

changing the forms of independently developed primary accounting documents

see advice.

Applicable form of accounting. The form of accounting refers to the procedure for making and summarizing entries in accounting accounts and the totality of registers in which such entries are made. At the same time, the registers themselves are documents in which registration, accumulation and systematization of accounting information contained in primary accounting documents, in natural and cost indicators or cost indicators are carried out (paragraphs 18, 23, article 1 of Law N 57-З). In fact, these are tables of a certain form and type used by the organization to reflect entries in the relevant accounting accounts. The main requirements for accounting registers are contained in Art. 11 of Law N 57-З.

The totality of all registers used by the organization determines the form of accounting used by it.

The most commonly used are journal-order, memorial-order, as well as automated forms of accounting. Depending on the specifics of the activity (the size and structure of the organization, the volume of accounting work, the degree of automation), the organization independently determines the form of accounting that it will use and fixes its decision in the accounting policy.

Note. Additionally on this issue see advice.

The procedure for conducting an inventory of assets and liabilities. The assets and liabilities of the organization are subject to inventory, during which their actual availability is compared with accounting data (clause 1, article 13 of Law N 57-Z).

The unified procedure for conducting an inventory of assets and liabilities of organizations that maintain accounting records in accordance with the law, processing the results of the inventory and reflecting them in accounting is established by the Instruction on the inventory of assets and liabilities, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 N 180 (hereinafter referred to as the Instruction N 180).

Cases when an inventory is mandatory are listed in paragraph 2 of Art. 13 of Law N 57-З. Such cases in the accounting policy can not be listed. It is important to fix the inventory procedure for situations when it is carried out by decision of the organization's management.

In the accounting policy, it is advisable to provide a schedule for conducting an inventory of the assets and liabilities of the organization, indicating the terms and conditions for the conduct, a list of assets and liabilities to be checked, etc. (parts 2, 3, paragraph 8 of Instruction No. 180). The inventory schedule can be drawn up as an appendix to the accounting policy.

Applied types of accounting estimates. Accounting valuation refers to the valuation of assets, liabilities, equity, income, expenses of an organization in accounting and (or) reporting. It is produced in Belarusian rubles.

The procedure for recalculating the value of assets and liabilities denominated in foreign currency, in Belorussian rubles, as well as the procedure for accounting for differences arising from such recalculation, are established by the legislation of the Republic of Belarus.

The initial, present (discounted), revalued cost, as well as other types of accounting estimates are used for accounting estimates. The procedure for their application is established by the legislation of the Republic of Belarus (paragraph 21, article 1, article 12 of Law No. 57-З).

Note. On the indication in the accounting policy of the types of accounting estimates

additionally see interview "Online-conference" New law about accounting

accounting and reporting.

Other ways of organizing and maintaining accounting records.

Other methods of organizing and maintaining accounting include methods:

Grouping facts of economic activity;

Applications of accounting accounts;

Document management organizations. The movement of primary accounting documents is regulated by a schedule (document flow scheme), drawn up based on the optimal number of departments and performers who must go through primary accounting documents, and determining minimum term location of primary accounting documents in subdivisions;

Information processing;

When determining the types of accounting estimates, as well as developing accounting methods (including methods for using accounting accounts), an organization should proceed from several basic rules:

1) on issues in respect of which the legislation allows the use of several methods of accounting, the organization selects and fixes in the accounting policy the method that it will use (paragraph 16 of article 1 of Law N 57-З);

2) on issues in respect of which the accounting methods are not legally defined, the organization independently develops the appropriate methods (clause 5, article 9 of Law N 57-З);

3) in relation to the ways of keeping records unambiguously defined by regulatory enactments, one should be guided by the current legislation of the Republic of Belarus. In this case, the norms of legislative acts can not be duplicated in the accounting policy.

The procedure for reflecting business transactions in accounting and reporting, fixed in the accounting policy, is a professional judgment of the person who manages accounting in the organization (paragraph 16, article 1 of Law N 57-Z).

Note. See the interview for more on professional judgment

"Online-conference "New Law on Accounting and Reporting".

The accounting methods adopted in the organization in accordance with the accounting policy are reflected in the explanatory note (clause 108 of Instruction N 111).

Below are examples of forms for processing orders for accounting policies.

Order "On Approval of Changes and Additions to the Regulation on Accounting Policy"

__________________________

(name of company)

"__" ____________ 2014 N ___

Place of compilation (publication)

On approval of changes and additions

in the Accounting Policy

taxation,

I ORDER:

1. Approve the changes and additions made to the Regulations on Accounting

politics.

2. State the Regulations on Accounting Policy in a new edition.

3. This order comes into force on 01/01/2015.

Order "On approval of the Regulations on accounting policies" (for organizations that form accounting policies in 2015 for the first time)

"__" ____________ 2015 N ___

Place of compilation (publication)

On approval of the Regulations

about accounting policy

Pursuant to Art. 9 of the Law of the Republic of Belarus dated 12.07.2013 N 57-З "О

accounting and reporting" and on the basis of regulatory legal

acts regulating the issues of accounting, reporting and

taxation,

I ORDER:

1. Approve the Regulation on Accounting Policy.

2. This order comes into force from __.__.2015.

Head of the organization Signature Signature transcript

When studying such an area as the examination of accounting policies, you should familiarize yourself with the main approaches to it. According to the officially adopted system of regulatory accounting of the Russian Federation, it is possible to single out the importance of the 4th (lowest) level regarding economic entities. It is to him that the work with the documentation of the company (economic entity) belongs, which makes up the accounting policy mainly in the following areas - technical, methodological and organizational.

To date, the Accounting Regulation “Accounting Policy of the Organization” (PBU 1/2008) is valid, which was officially approved by order of the Ministry of Finance of the Russian Federation dated October 06, 2008 No. 106n. It formed the basis for developing and making public a certain accounting policy for companies that are legally classified as legal entities (not included credit organizations). Based on the accounting policy, it is possible to single out the current combination of several methods of accounting in accounting - primary observation, price measurement, current grouping, final generalization of household facts. activities.

An accounting policy review usually precedes other steps. audit. Thus, it is the auditor who needs to find out whether the order of the company's management on accounting has been given.

The concept of "accounting policy" can be seen in some of the main documents on regulation accounting, including in such as the Law on Accounting, in addition - in the Regulation on accounting and financial statements in the Russian Federation, as well as in the Regulation on accounting "Accounting policy of the organization" (PBU 1/2008).

Definition 1

The main provisions of the accounting policy relate to various audit documentation, and, first of all, to the correct methods of conducting an audit and the rules (standards) adopted at the federal level for the activities of the auditor, which contain links directly to the accounting policy of an economic entity (company). Similar links can be found in federal standards auditor's activities.

The marked references are united by a clear instruction to auditors to pay attention to the accuracy of the formation and application of the provisions of the accounting policy by the economic entity. It follows from this that the immediate task of the auditor is to analyze and evaluate the general and particular elements of the accounting policy, as well as display this in the analytical part of the full audit report.

Taking into account the chapter of the Tax Code “Income Tax” that has been in force since 2002, article 313 of which states that it is the taxpayer who establishes the algorithm for maintaining tax accounting in a specific accounting policy for tax purposes, previously approved by a specific order of the head. Tax authorities and other authorities cannot independently establish mandatory types of tax accounting documents for taxpayers. It turns out that in the accounting policy the taxpayer undertakes to single out the most important provisions by which he will be guided.

As stated in Chapter 25 of the Tax Code, persons undergoing an audit have the right to draw up an accounting policy in the following way:

as single document, which includes provisions on accounting by an accountant and on taxation;
in the form of two independent accounting policies, the first of which is intended for accounting purposes, the second - for taxation purposes.

Whatever option is used, the auditor should check the legality of using its provisions for both taxation and accounting purposes.

Conducting an examination of the main elements of the accounting policy of an economic entity

As mentioned above, usually technical, methodological and organizational are considered to be the main elements of accounting policy. To conduct an examination, it is worth developing a certain algorithm, which should be followed during the audit. A typical variant can be seen in the table.

After the table is filled in, you should analyze the information displayed in it, and then draw conclusions about the level of accounting policy used for accounting purposes. The level can be unsatisfactory, satisfactory, good. If an unsatisfactory level is identified, it means that there is no competent accounting policy, no compliance with accounting policies and regulations has been identified, and current accounting methods are not given.

Table of basic elements of the accounting policy of the company

	Accounting policies	Normative act, which granted the right to choose	Alternatives

Methodological aspect of accounting
	Depreciation MAIN	Guidelines for accounting of fixed assets Decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in depreciation groups" Regulation on accounting and financial reporting in the Russian Federation (and. 48) Articles 256-259, 322, 323 of the Tax Code	Linear way The method of writing off the cost in proportion to the volume of production Decreasing balance method The method of writing off the cost by the sum of the numbers of the leg of the term beneficial use
	Amortization of intangible assets	PBU 14/2007 "Accounting for intangible assets" Articles 256-259, 322, 323 of the Tax Code	Linear method based on the norms calculated by the organization on the basis of their useful life The method of writing off the cost in proportion to the volume of products (works)
	Grade production stocks		By actual cost
	Finished product evaluation	Regulation on accounting and financial reporting in the Russian Federation (clause 59)	At actual cost At standard cost According to the planned production cost For direct cost items
	Product valuation	Regulation on accounting and financial reporting in the Russian Federation (and. 60)	By purchase price
	Valuation of work in progress	Regulation on accounting and financial reporting in the Russian Federation (p. 64)	At actual production cost According to the standard (planned) production cost For direct cost items At the cost of raw materials, materials and semi-finished products Based on actual costs incurred
	Future expenses	Regulation on accounting and financial reporting in the Russian Federation (clause 65) Industry guidance materials on planning, accounting and costing	In the order established by the organization during the period to which they relate: evenly, in proportion to the volume of production, etc.
	Reserves for future expenses and payments	Instructions for using the chart of accounts	Created by types of reserves and accumulated on account 96 and other accounts
	Grouping and writing off production costs	Industry guidance materials on planning, accounting and costing of products (works, services) Instructions for the chart of accounts, explanations for account 26	Installed by the company: according to costing items; by types of products; overhead (indirect) costs are distributed in proportion to the direct wages basic workers, etc.
	Recognition of profit from the sale of products (works, services)	Articles 271-273 of the Tax Code	accrual basis On a cash basis
	Allowance for doubtful debts	Regulation on accounting and financial reporting in the Russian Federation (p. 70) Article 266 PC	Created upon recognition accounts receivable doubtful with attribution of the amount of reserves to the financial results of the organization
	Estimation of indebtedness on received loans	Regulation on accounting and financial reporting in the Russian Federation (p. 73) RAS 15/01 "Accounting for credits and loans"	Balances are shown taking into account interest payable at the end of the reporting period
The technical aspect of accounting
	Chart of Accounts	Chart of accounts and instructions for its use, approved. by order of the Ministry of Finance dated October 31, 2000 No. 94n	In accordance with the current chart of accounts, the organization draws up a working chart of accounts, sub-accounts and ciphers of analytical accounting
	Form of accounting	Regulation on accounting and financial reporting in the Russian Federation (clause 19) Letter of the Ministry of Finance of Russia dated July 24, 1992 No. 59 "On recommendations for the use of accounting registers at enterprises" Guidelines of the Ministry of Finance of the USSR and the CSB of the USSR of February 20, 1981 No. 35 "On the organization of accounting using computer technology"	Journal-order Memorial-order Simplified Magazine-main With the use of computer technology (automated)
	Accounting for the repair of fixed assets	Article 260 of the Tax Code PBU 6/01 "Accounting for fixed assets"	A repair fund is being created Actual costs are included in the cost of products (works, services) as repairs are made Attribution of actual costs to account 97 with subsequent equal write-off
	Analytical traffic accounting material assets	Regulation on accounting and financial reporting in the Russian Federation (p. 58) PBU 5/01 "Accounting for inventories"	Using the operational accounting method Using the card-documentation method (revolving sheet method) Using the cardless method
	Write-off of materials	Regulation on accounting and financial reporting in the Russian Federation (p. 58)	At the cost of a unit of inventory By average cost By cost of first-time acquisitions (FIFO method)
	Production accounting	Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of enterprises, explanations to account 40 "Output of products (works, services)", approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94p	Using accounts 40 and 20, 43, 90, etc. Without using account 40, only account 20, 43, 90, etc.
	Accounting exchange differences but currency accounts		Maintained on account 91 "Other income and expenses"
	Accounting for production costs and calculation of the cost of products (works, services)	Chapter 25NK PBU 9/99 "Income of the organization" PBU 10/99 "Expenses of the organization"	Normative custom Made-to-measure Transverse
	Distribution of indirect costs	Chart of accounts and instructions for its use	Distributed in proportion to the conditional basis (direct wages of production workers, expenses material costs and etc.)
	Consolidated cost accounting for production		By product By product groups By order per-process
	Inventory of property and liabilities	Regulations on Accounting and Reporting in the Russian Federation (clause 16) Guidelines for the inventory of property and financial obligations, approved Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49	The composition of the types of property and liabilities subject to inventory is given in the order
	Date of submission of financial statements	Regulation on Accounting and Reporting in the Russian Federation (p. 76)
	Procedure for consideration and approval of annual financial statements	Regulation on Accounting and Reporting in the Russian Federation (p. 80)	Approved by the board of directors
Organizational aspect of accounting
	Organizational form of the accounting service	Regulations on Accounting and Reporting in the Russian Federation (p. 20) Article 6 of the Accounting Law	Bookkeeping is organized Accounting is maintained by the chief accountant (accountant) Recorded by a third party Accounting is maintained by the head of the organization
	Accounting centralization level		Accounting is centralized There are accounting departments in branches
	The structure of the accounting service	Regulations on Accounting and Reporting in the Russian Federation (clause 3)	Two-level Three-level
	Allocation of divisions of the enterprise to a separate balance sheet	Regulations on accounting and reporting in the Russian Federation (and. 4)	Without allocating branches to a separate balance sheet With the allocation of branches to a separate balance sheet
	In-house control	Regulations on Accounting and Reporting in the Russian Federation (clause 3)	The Control and Auditing Commission was organized There is an internal control unit

Examination of accounting policies used for tax purposes

The basic provisions that must be included in the accounting policy of a particular organization for tax purposes can be seen below.

Elements of the accounting policy of a company or organization for tax purposes

Accounting Policy Statement	Article NC	Option for organizing accounting for tax purposes
Income accrual method for income tax purposes		accrual method cash method
Calculation of depreciation on depreciable property		Linear non-linear
In relation to the group of fixed assets used to work in an aggressive environment and (or) increased shifts, to the basic depreciation rate		Apply factor 2 Do not apply factor 2
For depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), to the basic depreciation rate (the article is applied)		Special factor 3 Special factor 2 The increase factor does not apply
For depreciable fixed assets Reducing factor		Applies Not applicable
When determining the depreciation rate for depreciable property, it is determined		Taking into account the useful life, reduced by the number of months of operation of this property by previous owners Without taking into account the number of months of operation of this property by previous owners
Organization of a reserve for doubtful debts		Creates Doesn't create
Organization of a reserve for future expenses for vacation pay		Doesn't create
Organization of a reserve for future expenses for the payment of annual remuneration for the length of service		Doesn't create Creates. The maximum amount of deductions; monthly interest deductions
Organization of a reserve for future expenses for the payment of remuneration based on the results of work for the year		Doesn't create Creates. The maximum amount of deductions; monthly interest rate
Organization of a reserve for warranty repairs and warranty service		Doesn't create Creates
When determining the amount of material costs when writing off raw materials and materials used in the production of goods (performance of work, provision of services), the assessment method is applied		By average cost By cost per unit of inventory
Provision for expenses for the repair of fixed assets		Not created Created. The reserve for the repair of fixed assets is created on the basis of: the total value of fixed assets at the beginning of the tax period; the maximum amount of deductions to the reserve for the repair of fixed assets the average value of actual expenditures over the past three years
Accumulation of funds for carrying out particularly complex and expensive sports overhaul fixed assets during more than one tax period		Produced Not produced
When attracting borrowed funds (loans, commodity and commercial loans, loans, bank deposits) and the provision of loans on comparable terms, interest accrued on a debt obligation is included in non-operating expenses		Within the limits of the expenditure standard - the refinancing rate of the Central Bank of the Russian Federation 1.1 (for debt obligations in rubles / 15% - for debt obligations in foreign currency) Within the amount of interest accrued on a debt obligation, if their amount does not significantly deviate from the average level of interest charged on debt obligations
The cost of purchased goods sold is estimated by the following method		By cost of first-in-time acquisitions (FIFO) By average cost(in cases where, considering technological features FIFO cannot be applied) By unit price
When selling or otherwise disposing of securities, the value of the retired securities is determined		By cost of first-in-time acquisitions (FIFO) By unit cost
The company pays advance income tax payments		Monthly based on the calculation for the previous quarter Monthly based on the actual profit received Quarterly on grounds (underline): Do not exceed 3 million rubles. public sector entity: Foreign organization operating through a permanent establishment Non-profit organization with no sales revenue Member of a simple partnership in relation to income from it Production sharing agreement investor Beneficiary under the contract trust management property
Evaluation of work in progress is carried out according to the methodology		For industries whose production is associated with the processing and processing of raw materials For taxpayers whose production is related to the performance of work (provision of services) For other taxpayers
The tax base at the end of each reporting tax period for each type of tax is determined on the basis of tax accounting data		By compiling independent tax accounting registers Based on the data of accounting registers, supplemented by missing details Based on the data of accounting registers and their adjustments

Based on the above points, the auditor can draw conclusions about the level of the system of accounting policies for tax purposes. The level can be unsatisfactory, satisfactory, good. An unsatisfactory level indicates the absence of a competent accounting policy for tax purposes, a discrepancy between the accounting policy regulations, necessarily set out in the Tax Code (in particular, in chapter 25), about the absence of most of the provisions.

Based on the information received, the auditor makes any general conclusions regarding the accounting policy for accounting purposes, as well as with regard to taxation, together with the subject, further methods of conducting work on the correct verification of the audited entity or LLC are determined.

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So the time has come to write the main document of any organization - the accounting policy. We bring to your attention a brief instruction on its preparation for the purposes of accounting and tax accounting.

Trebisova Ksenia Aleksandrovna, chief expert-consultant of PRAVOVEST company

Accounting policies for accounting purposes

General provisions

Under accounting policy is understood as the set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting methods provided for by the accounting policy of the organization are applied by all its branches, representative offices and other divisions (including those allocated to a separate balance sheet), regardless of their location.

When drawing up the accounting policy, organizations are guided by the legislation of the Russian Federation, the regulations of the bodies regulating accounting, as well as the requirements of PBU 1/98 "Accounting Policy of the Organization", approved. Order of the Ministry of Finance of the Russian Federation dated 09.12.1998 No. 60n, which establishes the basis for the formation and disclosure of the accounting policy of organizations that are legal entities. However, each organization draws up an accounting policy "independently based on its structure, industry and other characteristics of its activities."

The accounting policy of the organization for accounting purposes is formed by the chief accountant (accountant) of the organization and approved order or order her leader.

The adopted accounting policy is applied by the organization consistently from year to year3. Changes are allowed in cases determined by the current legislation of the Russian Federation.

At the same time, the approval of the method of accounting for facts of economic activity that are essentially different from the facts that occurred earlier, or that arose in the organization's activities for the first time, is not considered a change in accounting policy.

In the accounting policy of the organization must be approved:

A working chart of accounts, forms of primary accounting documents drawn up in any form, as well as a developed workflow schedule, it is more expedient to draw up in the form of annexes to the order of the organization on accounting policies for accounting purposes.

1. Classification and procedure for recognition of income by an organization When compiling this section, it must be taken into account that the organization's income, according to the amendments made to PBU 9/997, is divided into income from common species activities and other income.

2. Accounting for fixed assets An organization should indicate such elements of accounting for property, plant and equipment, such as:

3. Accounting for inventories This section of the accounting policy should contain elements of accounting for materials (raw materials), goods and finished products.

For example, for materials (raw materials), the following accounting methods are prescribed in the accounting policy:

definition of a unit of materials (or item number, or batch, etc.);
assessment of incoming materials;
accounting and write-off of transportation and procurement costs for materials;
assessment of materials released into production;
creation of a reserve for depreciation of material assets.

The receipt of materials in the organization can be reflected or at planned (accounting) prices using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", or without their use at actual acquisition costs.

Valuation of materials during their release into production and other disposal can be carried out in one of the following ways:

at the cost of each unit;
at an average cost;
at the cost of the first acquisition of inventories (IPZ) - the FIFO method;
at the cost of the latest acquisition of inventories - the LIFO method.

The current accounting legislation of the Russian Federation provides for the possibility of the organization creating a reserve for the reduction in the cost of inventories. The corresponding operations are reflected on account 14 "Reserves for the depreciation of material assets".

The expediency of creating this reserve, each organization determines independently and fixes decision in accounting policies.

As for the accounting of finished products, then in the accounting policy it is necessary to prescribe the procedure for its evaluation:

or at actual cost with reflection on account 43 "Finished products";
or according to the standard (planned) cost (with separate accounting for deviations from the actual cost) using account 40 "Release of finished products".

As a rule, the above is reflected in the accounting policy of organizations that are engaged in industrial, agricultural and other production activities.

The next element of accounting policy usually applies to trading organizations.

Here it is necessary to provide:

the procedure for evaluating purchased goods;
way to write off goods when they are retired.

Goods as part of the inventory are accepted for accounting at actual cost.

If the organization is engaged retail, then it is necessary to reflect the method of valuation of goods when they are purchased at actual cost or at selling prices.

4. Accounting for intangible assets In this section of the accounting policy of the organization, you must specify:

5. Accounting for production costs and calculation of the cost of products (works, services) First of all, it is advisable for the organization to provide for the following division of costs:

costs directly related to production process(performance of work, provision of services) with their subdivision by elements16 and reflected in accounts 20 "Main production" and (or) 23 " Auxiliary production";
for costs not directly related to the production process and reflected in the accounts 26 " General running costs" and 25 "General production costs".

To accounting policy elements also include: a) The procedure for the formation of the cost of products (works, services).

Organizations have the right to form in accounting:

complete production cost products (works, services);
reduced production cost of products (works, services), that is, by the "direct costing" method.

b) Valuation of work in progress (WIP).

WIP is understood as products (works) that have not passed all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed tests and technical acceptance.

The balance of accounts 20 "Main production" and 23 "Auxiliary production" at the end of the month shows the cost of work in progress.

Therefore, in the accounting policy, one of the ways to evaluate WIP should be indicated:

according to the actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.

6. Accounting for loans, credits and the cost of servicing them Typically, organizations have debentures. Therefore, the accounting policy should reflect:

the procedure for converting long-term debt into short-term debt;
the procedure for writing off additional borrowing costs;
the procedure for recognition by the organization of interest on loans and credits received.

When writing the above elements of accounting policies, organizations should be guided by PBU 15/01 "Accounting for loans and credits and the costs of servicing them", approved. Order of the Ministry of Finance of the Russian Federation dated 02.08.2001 No. 60n.

7. Accounting for deferred expenses This section deals with expenses incurred by an entity in reporting period but related to the following reporting periods. Accounting for these expenses is carried out on account 97 "Deferred expenses".

In the accounting policy, you need to specify the procedure for writing off these expenses (for example, evenly, in proportion to the volume of production, etc.), as well as accounting elements:

Accounting policy for tax purposes

General provisions

Tax accounting - a system for summarizing information for determining the tax base for income tax based on data primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

The tax accounting system is determined by the taxpayer independently based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.

The taxpayer changes the procedure for tax accounting of certain business transactions and (or) objects if:

The tax accounting system includes:

consolidated register of tax accounting by calculation tax base on income tax containing required details established by Art. 315 of the Tax Code of the Russian Federation;
analytical tax accounting registers containing indicators of income and expenses accepted for the purposes of taxation of profits in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation;
primary tax accounting documents in which tax accounting data is generated.

It should be noted that tax accounting registers, their forms and the procedure for reflecting in them analytical data of tax accounting, data from primary accounting documents are developed by the taxpayer independently and are established by the annexes to the accounting policy of the organization for tax purposes.

As a rule, the tax accounting program used in the organization includes analytical tax registers, which is referred to in the accounting policy.

The entity must then reflect the following elements of the tax accounting policy.

1. Tax accounting of depreciable property in the form of fixed assets:

the procedure for the formation of the initial cost of fixed assets;
depreciation method for fixed assets;
the procedure for reflecting in tax accounting expenses for the repair of fixed assets.

The initial cost of a fixed asset is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, excluding VAT and excises, except as provided for by the Tax Code of the Russian Federation.

Therefore, in this section of the accounting policy, for example, a position regarding the inclusion or non-inclusion of customs duties in the initial cost of a fixed asset can be reflected.

For the purpose of taxation of profits, organizations have the right to include in the expenses of the reporting (tax) period the costs of capital investments in the amount of not more than 10% of the initial cost of fixed assets and (or) expenses incurred in cases of completion, additional equipment, modernization, technical re-equipment, partial liquidation of fixed assets, the amounts of which are determined in accordance with Art. 257 of the Tax Code of the Russian Federation.

Thus, if the taxpayer decides to use this provision, then this will be an element of his accounting policy.

In tax accounting, the taxpayer has the right to create a reserve for upcoming expenses for the repair of fixed assets. He must fix the corresponding decision in his accounting policy.

2. Tax accounting of depreciable property in the form of intangible assets This section of the accounting policy should reflect information on the procedure for the formation of the initial cost and the depreciation method for intangible assets.

3. Method for assessing raw materials and materials when they are written off to production

The taxpayer must indicate:

- the procedure for the formation of the cost of inventory;
- the selected method for assessing raw materials and materials when they are written off to production.

When determining the amount of material expenses when writing off raw materials and materials used in the production of goods (performance of work, provision of services) for the purposes of taxation of profits, the taxpayer may apply one of the following assessment methods: 4. Method for evaluating purchased goods during their sale

When selling purchased goods, the taxpayer may use one of the following methods for assessing purchased goods:

- at the cost of the first in terms of acquisition time (FIFO);
- at the cost of the latest acquisitions (LIFO);
- at the average cost;
- at the cost of a unit of goods.

5. Tax accounting of income

An important element of accounting policy is the method of recognition of income.

For taxation of income, income from the sale of goods (works, services) accounted for under Art. 249 of the Tax Code of the Russian Federation, and non-operating income accounted for under Art. 250 of the Tax Code of the Russian Federation are recognized as a taxpayer on an accrual basis34 or on a cash basis.

When choosing the cash method of income recognition, it is necessary to remember the restriction provided for in paragraph 1 of Art. 273 of the Tax Code of the Russian Federation.

Organizations have the right to determine the date of receipt of income on a cash basis, if, on average for the previous four quarters, the amount of revenue from the sale of goods (works, services) excluding VAT did not exceed one million rubles for each quarter.

6. Tax accounting of expenses

First of all, here it is necessary to provide for the method of recognition of expenses for the purposes of taxation of profits.

If the taxpayer recognizes income on a cash basis, then expenses will be recognized in tax accounting on this method, and if on an accrual basis, then in accordance with Art. 272 of the Tax Code of the Russian Federation.

The following item of accounting policy refers to organizations that recognize income and expenses in tax accounting on an accrual basis.

For the purposes of taxation of profits, the taxpayer's expenses for production and sale, carried out during the reporting (tax) period, are divided into direct and indirect.

Taking into account the requirements of the Tax Code of the Russian Federation, the taxpayer must fix the list of direct costs in the accounting policy.

Then it is necessary to bring the procedure for the distribution of direct costs for WIP and for products manufactured in the current month (work performed).

We would like to remind you that at this stage, the taxpayer independently determines such a procedure for the distribution of direct costs38 (formation of the cost of WIP), which is to be applied for at least two tax periods.

In turn, the assessment of the balances of the shipped, but not sold at the end current month products is carried out in accordance with paragraph 3 of Art. 319 of the Tax Code of the Russian Federation.

7. The procedure for the formation of the cost of purchasing goods This section of the accounting policy is of interest, as a rule, to taxpayers - trade organizations. Based on the requirements of Art. 320 of the Tax Code of the Russian Federation, they should give here a list of expenses that form the cost of purchased goods.

8. Creating a reserve for doubtful debts The procedure for forming a reserve for doubtful debts is voluntary for the taxpayer.

For the purpose of taxation of profits, "doubtful debt is recognized as any debt to the taxpayer that has arisen in connection with the sale of goods, the performance of work, the provision of services, if this debt is not repaid within the time limits established by the agreement and is not secured by a pledge, surety, bank guarantee"

In the accounting policy for accounting purposes, several groups of elements can be conditionally distinguished. Let's put this in the form of a table.

Name of groups of accounting elements	Composition of accounting elements
Mandatory elements	A working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements for the timeliness and completeness of accounting and reporting; - forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting; - the procedure for conducting an inventory and methods for assessing types of property and liabilities; - ways to evaluate assets and liabilities; - rules of workflow and technology for processing accounting information; - the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting
Variant elements	Paragraph 7 of PBU 1/2008 allows, when forming the accounting policy of an organization in a specific area of accounting and organization of accounting, to choose one method from several allowed by the legislation and regulations on accounting. As an example, we can cite the Accounting Regulation "Accounting for inventories" (PBU 5/01), approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n. In accordance with paragraph 16 of this PBU, the release of inventories (except for goods accounted for at the sale value) into production and other disposal are carried out in one of the following ways: - at the cost of each unit; - at the average cost; - at the cost of the first acquisition of inventories (FIFO method)
Elements missing from the regulatory framework	If, on a specific issue, the regulatory documents do not establish accounting methods, then when forming an accounting policy, the organization develops an appropriate method based on the accounting provisions (clause 7 PBU 1/2008). One example is the purchase of an apartment by a legal entity for subsequent donation to its employee. The legislative framework does not answer the question: on which account should this object be taken into account - 01 "Fixed assets", 41 "Goods" or 91 "Other income and expenses"? The organization must itself prescribe similar situations for accounting
The elements are spelled out in the regulatory framework, but the enterprise can apply its own options permitted by law	According to paragraph 10 of PBU 1/2008, a change in the accounting policy of an organization can be made in cases where the organization develops new methods of accounting. The use of a new accounting method implies a more reliable presentation of the facts of economic activity in the accounting and reporting of an organization or a lower labor intensity of the accounting process without reducing the degree of information reliability. An example is the operation of lease agreement. According to the Instructions on the reflection in accounting of operations under a leasing agreement, approved by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15, as part of information on the accounting policy of the lessor and lessee in the financial statements in without fail The following information is subject to disclosure in terms of the organization's operations under a leasing agreement: - on the selected conditions for putting the leased property on the balance sheet; - about upcoming lease payments in the next reporting period and until the end of the lease agreement. It is also necessary to register the issue of the redemption price of the leased property.
Operations that are treated differently in the regulatory framework	In this case, the legislation does not provide the right to make a choice, as in the situation with variant elements. But the regulatory framework sets out different approaches to the problem. An example is the accounting for interest on borrowed funds when acquiring fixed assets. According to the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, interest on borrowed funds paid before the object is registered as a fixed asset is included in the initial cost of the object. In accordance with clauses 6 and 7 of the Accounting Regulation "Accounting for expenses on loans and credits" (PBU 15/2008), borrowing expenses should be recognized as expenses of the period in which they were incurred, with the exception of the part that is subject to included in the value of the investment asset. The cost of an investment asset includes interest payable to the lender (creditor) directly related to the acquisition, construction and (or) manufacture of the investment asset. An investment asset is an object of property, the preparation of which for the intended use requires a long time and significant costs for the acquisition, construction and (or) manufacture. To investment assets include objects of work in progress and construction in progress, which will subsequently be accepted for accounting by the borrower and (or) the customer (investor, buyer) as fixed assets (including land), intangible assets or other non-current assets. Thus, if a fixed asset is acquired for the purpose of sale, then interest on borrowed funds is not included in the initial cost, but is accounted for as current expenses.

In the accounting policy for accounting purposes, several groups of elements can be conditionally distinguished:

mandatory elements;

variant elements;

elements that are not in the regulatory framework;

elements that are prescribed in the regulatory framework, but for which the enterprise can apply its options permitted by law;

operations, which are reflected in the regulatory framework by different approaches.

Mandatory elements. These include:

a working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;

the procedure for conducting an inventory and methods for assessing types of property and liabilities;

the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

Variant elements. Paragraph 7 of PBU 1/2008 allows, when forming an accounting policy for a specific area of accounting and organization of accounting, to choose one method from several allowed by the legislation and regulations on accounting.

As an example, we can cite the Regulation on accounting "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n. In accordance with paragraph 16 of this PBU, the release of inventories (except for goods accounted for at the sale value) into production and other disposal is carried out in one of the following ways:

at the cost of each unit;

at an average cost;

at the cost of the first acquisition of inventories (FIFO method).

Note. From January 1, 2008, the Order of the Ministry of Finance of Russia dated March 26, 2007 N 26n excluded the LIFO method, but for tax accounting purposes it remains valid.

To optimize the accounting process, it is better to choose the same method of writing off inventories to production for the purposes of accounting and tax accounting.

The use of one of the indicated methods for the group (type) of the inventory is based on the assumption of the sequence of applying the accounting policy. This note gives the right to change the chosen method only if the legislation changes (for example: LIFO was canceled, which means that a different method must be applied from the new year).

Elements missing from the regulatory framework. If, on a specific issue, the regulatory documents do not establish accounting methods, then when forming an accounting policy, the organization develops an appropriate method based on the accounting provisions (clause 7 PBU 1/2008).

One example is the purchase of an apartment by a legal entity for subsequent donation to its employee. The legislative framework does not answer the question on which account this object should be taken into account - will it be account 01 "Fixed assets" or account 41 "Goods" or account 91 "Other income and expenses". The organization must itself prescribe similar situations for accounting. For "simplisticians" this issue may become important when taking into account the residual value of fixed assets.

The elements are spelled out in the regulatory framework, but the enterprise can apply its own options permitted by law. According to paragraph 10 of PBU 1/2008, a change in the accounting policy of an organization can be made in cases where the organization develops new methods of accounting. The use of a new accounting method implies a more reliable presentation of the facts of economic activity in the accounting and reporting of an organization or a lower labor intensity of the accounting process without reducing the reliability of information. As a rule, such elements of accounting policy are associated with a decrease in the complexity of the accounting process without compromising reliability, while it is possible to provide for the development of their own options that are most beneficial to the organization in this particular case.

An example is the operation of a lease agreement. According to the Guidelines on the reflection in accounting of transactions under a leasing agreement, approved by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15, as part of information on the accounting policies of the lessor and the lessee in the financial statements, the following information must be disclosed in terms of the organization's operations under the leasing agreement :

about the chosen conditions for putting the leased property on the balance sheet;

on upcoming lease payments in the next reporting period and until the end of the lease agreement.

It is also necessary to resolve the issue of the redemption price of leasing property. AT this example it is also important to take into account the residual value of fixed assets for all organizations using the simplified taxation system, regardless of the object of taxation. Thus, the choice remains with the organization.

Operations that are reflected in the regulatory framework in different ways. In this case, the law does not provide the right to make a choice, as in the case of variant elements. But the regulatory framework sets out different approaches to the problem.

An example is the accounting for interest on borrowed funds when acquiring fixed assets. According to the Accounting Regulation "Accounting for Fixed Assets" RAS 6/01, interest on borrowed funds paid before the object is registered as a fixed asset is included in the initial cost of the object.

According to paragraphs 12 and 13 of the Accounting Regulations "Accounting for loans and credits and the costs of servicing them" (PBU 15/01) (new PBU 15/2008 comes into force in 2009), the costs of loans and credits received should be recognized as expenses of the period in which they are incurred, with the exception of their part, which is to be included in the cost of the investment asset. The cost of an investment asset includes interest payable to the lender (creditor) directly related to the acquisition, construction and (or) manufacture of the investment asset. An investment asset is an object of property, the preparation of which for the intended use requires a long time and significant costs for the acquisition, construction and (or) manufacture. Investment assets include objects of work in progress and construction in progress, which will subsequently be accepted for accounting by the borrower and (or) the customer (investor, buyer) as fixed assets (including land), intangible assets or other non-current assets. Thus, if the fixed asset is acquired for the purpose of sale, then the interest on borrowed funds are not included in the initial cost, but are accounted for as current expenses.

The answers to these questions will affect the residual value of fixed assets "simplifiers".

At the end of the year, each organization reviews its accounting policy: to make changes or leave everything as it is in the new year? In 2008, a number of documents were issued that changed tax legislation, as well as new PBUs. What needs to be corrected in the order on accounting policy in connection with these innovations?

Do "simplifiers" need an accounting policy? Should an enterprise issue an order on accounting policy when applying the USNO? Today, tax legislation provides the right to choose the elements of tax accounting that directly affect the formation and, accordingly, the size of the taxable base. Let's consider the features of the formation of an accounting policy for the purposes of accounting and tax accounting of the "simplifiers", we note what should be paid attention to when compiling it, what elements we can change and when.

Gone are the days when an organization could work quite successfully with just one order on accounting policies. Today, the enterprise, regardless of tax regime, must have at least two orders:

on accounting policies for accounting purposes;

on accounting policy for the purposes of tax accounting (for "simplifiers" this means single tax with USNO).

It is quite possible that there is one order on accounting policy, but with applications. The essence of the matter does not change.

The value of the order on accounting policy for the purposes of tax accounting is especially large for "simplistic" people who use the object of taxation "income minus expenses".

Why is accounting necessary when applying the USNO?

The organization applying the USNO, in accordance with paragraph 3 of Art. four federal law dated November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ) is exempt from accounting. She keeps records of income and expenses in accordance with Ch. 26.2 of the Tax Code of the Russian Federation. The basis for making entries in the book of income and expenses are primary documents. However, in our opinion, "simplified" people need to keep accounting records in full - as practice shows, many organizations that use the simplified taxation system do so, in particular, for the following reasons:

paragraph 3 of Art. 4 of Law N 129-FZ obliges "simplifiers" to keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting, and in accordance with paragraphs. 16 p. 3 art. 346.12 of the Tax Code of the Russian Federation, organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceed 100 million rubles, are not entitled to apply the simplified taxation system. Thus, if an enterprise operates under the simplified taxation system, then it is obliged not only to keep records of fixed assets, but also to track their residual value so as not to exceed the established limit;

an organization may lose the right to apply the simplified taxation system for reasons other than exceeding the residual value of assets (for example, the income limit has been exceeded). In this case, since the transition to common mode taxation, there is an obligation to keep accounting records in full. As a rule, this happens in the middle of the year, so you have to restore accounting, enter the opening balances. In practice, this creates serious problems;

the organization makes settlements with various counterparties: other organizations, personnel, tax authorities, off-budget funds, founders, etc. When conducting accounting in full, she does not have problems taking into account settlements with the specified counterparties;

an entity may pay income in the form of dividends to entities and individuals, place bonds and issue papers. The norms of the legislation on LLCs (Clause 3, Article 91 of the Civil Code of the Russian Federation, Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies") oblige LLCs to keep accounting records and draw up financial statements of the company, as well as approve the distribution of profits and losses . The norms of the legislation on joint-stock companies (clause 1, article 97 and clause 1, article 103 of the Civil Code of the Russian Federation, Federal Law No. 208-FZ of December 26, 1995 "On Joint-Stock Companies") oblige JSCs to keep accounting records and draw up financial statements of the company, as well as approve the distribution of profits and losses based on the results of the financial year. The specified norms of the legislation of the Russian Federation are subject to application by all joint-stock companies and limited liability companies, including those that have switched to a simplified taxation system (Letter of the Ministry of Finance of Russia dated September 22, 2008 N 07-05-06 / 203);

bookkeeping allows the organization to have complete and reliable information about economic activity and property status. Without full-fledged accounting, it is impossible to see a complete picture of the financial condition of the organization. Such information can be useful both for internal users - managers, founders, participants and owners of the organization's property for adoption management decisions and external - investors, creditors, etc.

In addition, in practice, a combination of modes is often encountered. When combining the USNO and the special regime in the form of UTII, taxpayers have a question: should accounting be kept?

The Ministry of Finance in the Letter dated 05.20.2008 N 03-11-04 / 3/251 indicated: an organization applying according to different types activities, two special tax regimes, one of which, according to Law N 129-FZ, is not exempt from accounting, must keep accounting records, draw up and submit financial statements as a whole for the entire organization (see also Letters of the Ministry of Finance of Russia dated 19.03.2007 N 03 -11-04/3/70, dated 10/31/2006 N 03-11-04/2/230, dated 12/16/2005 N 03-11-04/2/156, Federal Tax Service for Moscow dated 06/06/2007 N 18 -11/3/ [email protected]).

In our opinion, this point of view can be recognized as justified, therefore, taking into account the above arguments, accounting in this situation is mandatory: even if the taxpayer is released from this obligation, it is advisable to keep accounting records.

Accounting policy for tax purposes

Legal basis for the formation of accounting policies

for the purposes of tax accounting for 2009

Since January 1, 2007, the Tax Code has included the concept of "accounting policy for taxation purposes" - it was introduced by Federal Law No. 137-FZ of July 27, 2006 (Clause 2, Article 11 of the Tax Code of the Russian Federation). This is a set of methods (methods) allowed by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, evaluation and distribution, as well as taking into account other indicators of the financial and economic activity of the taxpayer necessary for taxation purposes. The accounting policy adopted by the organization for tax purposes is approved by the relevant orders or orders of the head of the organization. An accounting policy for tax accounting must be mandatory in an organization, but with annual reporting it is not submitted to the tax authorities.

New tax documents

When drawing up an accounting policy for the purposes of tax accounting for 2009, the following new federal laws should be taken into account:

dated 22.07.2008 N 121-FZ "On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation";

No. 155-FZ of July 22, 2008 "On Amendments to Part Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 155-FZ);

dated 22.07.2008 N 158-FZ "On amendments to chapters 21, 23, 24, 25 and 26 of the second part of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation on taxes and fees";

dated November 24, 2008 N 208-FZ "On Amendments to Article 346.14 of Part Two of the Tax Code of the Russian Federation" (hereinafter - Law N 208-FZ);

dated November 26, 2008 N 224-FZ "On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation".

Making changes to the accounting policy for tax accounting purposes

Let us dwell on the accounting policy for the purposes of tax accounting, or rather, on when changes can be made to it. Unlike an order on accounting policy for accounting, this accounting policy can be adopted annually in compliance with the principle of consistency in the application of tax accounting rules and regulations.

In accordance with paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period for tax paid under the simplified taxation system.

The accounting policy for taxation purposes is applied from January 1 of the year following the year of its approval by the relevant order, order of the head of the organization. Thus, the accounting policy for tax accounting purposes for 2009 must be approved by order of the head no later than December 31, 2008. For a newly created organization, the accounting policy for tax purposes is approved no later than the end of the first tax period and is considered applicable from the day the organization was created.

Forms of tax accounting registers and the procedure for reflecting in them analytical data of tax accounting, data from primary accounting documents are developed by the taxpayer independently and approved by the annexes to the accounting policy of the organization for tax purposes (Article 314 of the Tax Code of the Russian Federation). Main tax register"simplified" is a book of accounting for income and expenses, but, for example, for accounting for expenses for goods and for maintaining separate accounting when combining USNO and UTII, special tax registers are required.

Tax legislation provides for the taxpayer to choose the methods and forms of tax accounting. Thus, the accounting policy of an organization for tax purposes can be represented as a set of methods for maintaining tax records in an organization.

According to Art. 313 of the Tax Code of the Russian Federation, you can change the accounting procedure for tax purposes:

when changing the applied accounting methods - from the beginning of a new tax period;

when changing the legislation on taxes and fees - not earlier than from the moment the changes in the norms of the said legislation come into force.

In this case, when the organization began to carry out new types of activities, it is obliged to determine and reflect in the accounting policy for tax purposes the relevant principles and procedure for reflecting these types of activities. This can be done during the tax period as well.

The choice of accounting policy elements for the purposes of tax accounting "simplifiers"

When drawing up an accounting policy, it is necessary to take into account the choice that Ch. 26.2 of the Tax Code of the Russian Federation. Let's name some elements of the accounting policy for the purposes of tax accounting, in respect of which the organization can and must make a choice, regardless of the object of taxation:

organization and individual entrepreneur voluntarily in the manner prescribed by Ch. 26.2 of the Tax Code of the Russian Federation, carry out the transition to the USNO or return to other taxation regimes (clause 1 of article 346.11 of the Tax Code of the Russian Federation);

the choice of the object of taxation (income or income minus expenses) is carried out by the taxpayer, with the exception of the case provided for in paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation, - participants in a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property. According to the changes introduced by Law N 208-FZ, the object of taxation can be changed by the taxpayer annually from the beginning of the tax period;

the form of keeping a book of income and expenses (paper or electronic version) is chosen by the taxpayer.

If the object of taxation is income minus expenses:

Previously, when determining the amount of material costs when writing off raw materials and materials used in the production (manufacturing) of goods (performance of work, provision of services), in accordance with the adopted accounting policy for tax purposes, an organization had to choose one of the methods for assessing such raw materials and materials provided for paragraph 8 of Art. 254 of the Tax Code of the Russian Federation. Since 2009, in accordance with the amendments made by Law N 155-FZ in paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, material costs are taken into account after payment and posting, regardless of the write-off to production, that is, it is necessary to make changes to the accounting policy for the taxation of the previous year;

an enterprise can take into account the interest paid for the provision of funds (credits, loans) for use, based on the average interest on loans or on the refinancing rate (clause 1, article 269 of the Tax Code of the Russian Federation), that is, it must be reflected in the accounting policy;

in accordance with the amendments made by Law N 155-FZ in paragraphs. 13 p. 1 art. 346.16 of the Tax Code of the Russian Federation, since 2009, restrictions on daily allowances for business trips have been removed, that is, it is necessary to establish the amount of daily allowances for tax purposes by a local act of the organization;

the taxpayer has the right for taxation purposes to take into account the costs of payment for goods purchased for further sale (reduced by the amount of VAT), for which it is necessary to choose one of the following methods for assessing purchased goods (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation):

at the cost of the first by the time of acquisition (FIFO);

at an average cost;

at the cost of a unit of goods;

the taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of clause 7 art. 346.18 of the Tax Code of the Russian Federation (clause 6 of article 346.18). It is a right of the organization, not a duty;

the taxpayer has the right to reduce the amount calculated at the end of the tax period tax base by the amount of the loss received as a result of the previous tax periods in which the taxpayer applied the simplified taxation system and used income reduced by the amount of expenses as an object of taxation. This is also a right, not an obligation of the enterprise;

taxpayers transferred by certain types of activity to payment of UTII for certain types activities in accordance with Ch. 26.3 of the Tax Code of the Russian Federation are required to keep separate records of income and expenses for various special tax regimes(clause 8 of article 346.18 of the Tax Code of the Russian Federation). The organization must prescribe the principles of separate accounting between the activities of the simplified taxation system and the activities of UTII (accounting for income and expenses, as well as fixed assets).

Thus, based on the specific conditions of the financial and economic activities of the organization and the individual entrepreneur, it is worth revising the accounting policy for tax purposes, taking into account significant changes. tax legislation which come into force in 2009.

ACCOUNTING POLICY FOR 2009 FOR ACCOUNTING PURPOSES

The Ministry of Finance of Russia, by Order No. 106n dated 06.10.2008, approved the new RAS 1/2008 "Accounting Policy of the Organization". Consider what rules should be followed when forming an accounting policy for accounting purposes for 2009.

According to paragraph 2 of PBU 1/2008, the accounting policy is understood as the set of accounting methods adopted by the organization regarding primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The provisions of the accounting policy must be observed by all branches, representative offices and separate divisions of the company, regardless of their location.

Note that newly created organizations or firms that have arisen as a result of reorganization draw up the chosen accounting policy no later than 90 days from the date of state registration of the legal entity. Moreover, it is considered that the organization applies the accounting policy from the moment of state registration.

The formed accounting policy is applied by organizations consistently from one reporting year to another. Therefore, it is not necessary to approve it every year. This document is amended as necessary. As a rule, changes in accounting policies are made from the beginning of the reporting year. However, it is now permissible to adjust its provisions during the year, if there are reasons for this (paragraph 12 of PBU 1/2008).

Based on clause 10 of PBU 1/2008, an organization can make changes to its accounting policy if:

the legislation of the Russian Federation or regulatory legal acts accounting;

The firm has developed new ways of doing accounting. The new method of accounting should provide a more reliable presentation of the facts of economic activity or a lower labor intensity of the accounting process without reducing the degree of reliability of information;

business conditions have changed significantly (in particular, there has been a reorganization or the organization has begun to conduct new types of business activities).

If during 2009 you encounter facts of economic activity that you have not encountered before (for example, in connection with the opening of a branch or the acquisition of fixed assets), you can make additions to the accounting policy. That is, to add ways to reflect such facts of economic activity in accounting. This is not considered a change in accounting policy. By the way, you can supplement the accounting policy at any time during the reporting year. Additions will take effect as soon as they are issued.

Note. Since January 1, 2009 PBU 1/98 "Accounting policy of the organization", approved by the Order of the Ministry of Finance of Russia dated 09.12.1998 N 60n, is not applied.

All changes and additions to the accounting policy are made out by the relevant order or order of the head of the organization.

So, the order to enter into the accounting change policy related to the approval of RAS 1/2008 must be issued no later than December 31, 2008.

Formation of accounting policy

According to paragraph 4 of PBU 1/2008, accounting policies can now be formed not only by the chief accountant, but also by another person who is entrusted with accounting responsibilities.

Recall that on the basis of paragraph 2 of Art. 6 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), depending on the volume of accounting work, the head of the organization can establish an accounting service as a structural unit headed by the chief accountant, introduce the position of an accountant into the staff , to transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or a specialist accountant, or to conduct accounting personally.

When forming an accounting policy, the following are approved:

a working chart of accounts of accounting, which contains synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents, accounting registers and documents for internal accounting reporting. Please note: now you need to reflect all types of primary documents and accounting registers that will be used when registering the facts of economic activity. Recall: earlier in the accounting policy it was necessary to indicate only the forms of primary accounting documents, for which there are no standard forms;

the procedure for conducting an inventory of the assets and liabilities of the organization;

methods of valuation of assets and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions;

other solutions necessary for the organization of accounting.

Note. Accounting registers are mentioned in Art. 10 of Law N 129-FZ.

Choosing the way of accounting

Of course, if the legislation provides for a single accounting procedure for a particular operation, then it is mandatory for all organizations and does not require reflection in the accounting policy. But often in regulations accounting provides for several acceptable ways to reflect certain business transactions. In this case, the firm needs to choose one method and specify it in the accounting policy.

Sometimes the method of keeping records of individual business transactions is not fixed by law. AT similar situation the organization has the right to independently develop and approve the accounting policy for these transactions. Moreover, now it can rely not only on accounting provisions, but also on International Standards financial reporting(clause 7 PBU 1/2008).

So, here are the main accounting provisions reflected in the accounting policy (see table)

Table. The main elements of accounting policy for "imputation"

		Base
Organization of accounting	1. Head of the organization. 2. Staff accountant. 3. Accounting service organization headed by a chief accountant. 4. Centralized accounting, specialized company or specialist accountant	Paragraph 2 of Art. 6 Law N 129-FZ
Limit on the value of assets with a useful life of more than 12 months, included in inventories	Any, but not more than 40,000 rubles.	Clause 5 PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n
The method of calculating depreciation of fixed assets	1. Linear. 2. Reducing balance. 3. Write-off of the cost by the sum of the numbers of years of the useful life. 4. Write-off of cost in proportion to the volume of products (works)	Clause 18 PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n
Method of calculating depreciation of intangible assets	1. Linear. 2. Reducing balance. 3. Write-off of cost in proportion to the volume of products (works)	Clause 28 PBU 14/2007, approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n
Method of valuation of inventories (except for goods accounted for at selling cost)	1. At the cost of each unit. 2. At the average cost. 3. At the cost of the first acquisition of inventories (FIFO method)	Clause 16 PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n
Method for evaluating goods in retail organizations	1. By acquisition cost. 2. At the selling price with a separate allowance for markups (discounts)	Clause 13 PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n
The procedure for recognizing revenue from the performance of work (rendering services, sales of products with a long production cycle)	1. Upon completion of the work (provision of services for the manufacture of products in general). 2. As soon as the work is ready (services, parts of products). When choosing this method, the methods for determining the readiness of works (services, products) are indicated.	Paragraphs 13 and 17 of PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n
Working Chart of Accounts	Own chart of accounts with the necessary sub-accounts (most often issued as a separate application)	The Standard Chart of Accounts was approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n
Workflow rules	The procedure, schedule for the passage of documents and the persons responsible for their execution are approved	Law N 129-FZ and the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n
The procedure for conducting an inventory of assets and liabilities<*>	The frequency of the inventory, the list of property and financial obligations that are subject to inventory, and the list of officials responsible for its implementation are reflected.	Article 12 of Law N 129-FZ and clause 2.1 of the Guidelines approved by Order of the Ministry of Finance of Russia dated 13.06.1995 N 49

We reflect the consequences of changes in accounting policies

The consequences of changes in accounting policies that have affected or are likely to significantly affect the financial position, cash flows and (or) financial performance of the entity must be estimated in monetary terms. This assessment is made on the date from which the changed method of accounting is applied. Such a requirement is contained in clause 13 of PBU 1/2008.

Until January 1, 2009, the consequences of a change in accounting policies assessed in this way were reflected in the financial statements in accordance with the requirement to present numerical indicators for at least two years (paragraph 21 of PBU 1/98).

One of the innovations of PBU 1/2008 is the introduction of a retrospective method of reflecting in accounting the consequences of changes in accounting policies that are not related to changes in the legislative and regulatory framework for accounting.

When using the retrospective method of reflecting the consequences of a change in accounting policy, it is assumed that the changed method of accounting has been applied since the occurrence of facts of economic activity of this type.

The essence of this method is to adjust the incoming balance for the item " Undestributed profits(uncovered loss)" section III "Capital and reserves" of the liability balance sheet for the earliest period presented in the financial statements, as well as the values of related items of the financial statements disclosed for each period presented in the financial statements.

Adjustments must be made to comply with the principle of comparability of financial statements. Therefore, the indicators subject to adjustment should be formed as if the new accounting policy had been applied since the occurrence of the facts of economic activity of this type.

Note that it is possible not to monetary value the consequences of a change in accounting policy in relation to periods preceding the reporting period, if this assessment cannot be carried out with sufficient reliability (paragraph 15 of PBU 1/2008). In this case, the changed method of accounting is applied only to the relevant facts of economic activity that took place after its introduction (prospectively).

Note. PBU 4/99 "Accounting statements of the organization" and the forms of financial statements were approved by Orders of the Ministry of Finance of Russia dated 07/06/1999 N 43n and dated 07/22/2003 N 67n, respectively.