Government Decree of 29.07.1998. On approval of the regulation on accounting and financial reporting in the Russian Federation. The objects of assessment are

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON THE APPROVAL OF THE REGULATION

Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by the Decree of the Government of the Russian Federation of March 6, 1998 N 283, and the order of the Government of the Russian Federation of March 21, 1998 N 382-r I order:

1. Approve the attached Regulation on accounting and financial statements In Russian federation.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";

clause 3 of the Order of the Ministry of Finance of the Russian Federation dated February 3, 1997 N 8 "On the organization's quarterly financial statements".

M.M.Zadornov

Approved

Order of the Ministry of Finance

Russian Federation

POSITION

FOR ACCOUNTING AND ACCOUNTING

REPORTING IN THE RUSSIAN FEDERATION

I. General provisions

1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting".

2. The regulation defines the procedure for organizing and maintaining accounting, compiling and submitting financial statements legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship of the organization with external consumers accounting information.

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict the International Financial Reporting Standards developed by the Committee for international standards financial reporting.

3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves accounting regulations (standards), other regulatory legal acts and accounting guidelines that form the system of regulatory accounting regulation and are binding on organizations in the territory Russian Federation, including when carrying out activities outside the Russian Federation.

4. In accordance with the Federal Law "On Accounting":

a) accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions;

b) the objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities;

c) the main tasks of accounting are:

formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

prevention of negative results economic activity organization and identification of on-farm reserves to ensure its financial stability.

5. An organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, independently forms its accounting policy, based on its structure, industry affiliation and other features of the activity.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer on a contractual basis the accounting of centralized accounting, specialized organization or an accountant

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

It affirms:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

document flow rules and accounting information processing technology;

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

II. Basic accounting rules

Accounting requirements

9. The organization keeps accounting records of property, liabilities and economic transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounting accounts.

The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

Accounting records of property, liabilities and economic transactions (facts of economic activity) are kept in the currency of the Russian Federation - in rubles. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.

10. For accounting in the organization, an accounting policy is formed that implies property isolation and continuity of the organization's activities, the sequence of application accounting policy, as well as the temporal certainty of the facts of economic activity.

The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

11. In the accounting of the organization, current costs for the production of products, performance of work and provision of services and costs associated with capital and financial investments are taken into account separately.

Documentation of business transactions

12. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood to be persons who maintain accounting records in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) on documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.

13. Primary accounting documents must contain the following mandatory details: name of the document (form), form code; date of compilation; the name of the organization on behalf of which the document is drawn up; the content of the business transaction; business transaction meters (in physical and monetary terms); the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution, personal signatures and their transcripts (including cases of creating documents using computer technology).

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation, and for documents whose form is not provided for in these albums and approved by the organization, must contain mandatory details in accordance with the requirements of paragraph one of this paragraph.

Depending on the nature of the operation, the requirements of regulatory enactments, methodological guidelines for accounting and the technology for processing accounting information, additional details may be included in the primary documents.

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to process business transactions in cash, are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the financial investments of the organization, loan agreements, loan agreements and agreements concluded on commodity and commercial credit.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the completion of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

The creation of primary accounting documents, the procedure and terms for their transfer for reflection in accounting are carried out in accordance with the workflow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

16. Making corrections to cash and banking documents not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.

17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.

Accounting registers

19. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and financial statements.

Accounting registers can be maintained in special books (journals), on separate sheets and cards, in the form of machinograms obtained using computer technology, as well as on computer media. When maintaining accounting registers on machine media, the possibility of their output to paper media should be provided.

Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that have been granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of the general methodological principles of accounting.

20. Business operations should be reflected in the accounting registers in chronological order and grouped according to the corresponding accounting accounts.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

21. When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial and state secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Valuation of property and liabilities

23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to valuation in monetary terms.

Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on the date of posting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).

The actual costs incurred include, in particular, the costs of acquiring the property itself, interest paid on a commercial loan granted upon acquisition, markups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.

The formation of the current market value is based on the price in force on the date of posting the property received free of charge for this or a similar type of property. Data on the current price must be documented or confirmed by experts.

The cost of manufacturing is recognized as actually incurred costs associated with the use in the process of manufacturing property of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of an object of property.

The use of other valuation methods, including by way of reservation, is allowed in cases provided for by the legislation of the Russian Federation, as well as by the regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.

24. Entries in accounting on the organization's currency accounts, as well as on operations in foreign currency, are made in rubles in amounts determined by converting foreign currency at the exchange rate Central Bank Russian Federation, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.

25. Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. The sum differences arising in this case are attributed to the financial results of a commercial organization or an increase in income (decrease in expenses) of a non-profit organization.

Inventory of property and liabilities

26. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The procedure (number of inventories in the reporting year, dates of their conduct, list of property and liabilities checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

27. Conducting an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library collections- once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

in case of reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:

b) the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

III. Basic rules for compiling and presenting

financial statements

Primary requirements

29. The organization must prepare financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. At the same time, monthly and quarterly financial statements are interim.

30. Accounting statements of organizations consist of:

a) the balance sheet;

b) income statement;

c) annexes to them, in particular the cash flow statement, annexes to balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;

d) explanatory note;

e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n.

31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.

Other bodies that have been granted the right to regulate accounting by federal laws approve, within their competence, the forms of accounting statements and instructions on the procedure for filling them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.

32. Accounting statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.

When compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards).

33. The financial statements of the organization should include performance indicators of branches, representative offices and other structural units, including those allocated to separate balance sheets.

35. In the financial statements, data on numerical indicators are given for at least two years - the reporting and preceding the reporting year (except for the report compiled for the first reporting year).

If data for the period preceding the reporting year are not comparable with data for reporting period, then the first of the named data is subject to adjustment based on the rules established by regulatory enactments. Each material adjustment must be disclosed in explanatory note along with the reasons for it.

36. Accounting statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.

The first reporting year for a newly created or reorganized organization is the period from the date of its state registration to December 31 inclusive, and for an organization newly created after October 1 (including October 1) - from the date of state registration to December 31 of the next year inclusive.

Data on the facts of economic activity carried out prior to the state registration of a newly created organization are included in its financial statements for the first reporting year.

37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.

38. Financial statements are signed by the head and chief accountant of the organization.

In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization, the head of a specialized organization (centralized accounting) or an accounting specialist.

The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.

39. Changes in the financial statements relating both to the reporting year and to previous periods (after its approval) are made in the statements compiled for the reporting period in which distortions of their data were discovered.

40. Accounting statements do not allow for a set-off between the items of assets and liabilities, items of profit and loss, except in cases where such a set-off is provided for by the rules established by regulatory enactments.

Rules for evaluating accounting items

Capital investments in progress

41. Unfinished capital investments include the costs of construction and installation work, acquisition of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design and survey, exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations and others).

, dated 03/29/2017 N 47n , dated 04/11/2018 N 74n)

I. General provisions

1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting".

In connection with the loss of force of the Federal Law of November 21, 1996 N 129-FZ, one should be guided by the Federal Law of December 6, 2011 N 402-FZ adopted instead.

2. The regulation defines the procedure for organizing and maintaining accounting records, compiling and submitting financial statements by legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship of the organization with external consumers accounting information. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.

4. In accordance with the Federal Law "On Accounting":

a-b) subparagraphs are no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

c) the main tasks of accounting are:

prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

It affirms:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

document flow rules and accounting information processing technology;

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

II. Basic accounting rules

Accounting requirements

The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

10. To maintain accounting records in an organization, an accounting policy is formed, which implies the property isolation and continuity of the organization's activities, the sequence of application of the accounting policy, as well as the temporal certainty of the facts of economic activity.

The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

Documentation of business transactions

12. First paragraph. - Lost power. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

13. Paragraphs one - two. - Lost power. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the completion of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

16. Making corrections to cash and bank documents is not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.

17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.

Accounting registers

Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on computer media. When maintaining accounting registers on machine media, the possibility of their output to paper media should be provided.

20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant accounting accounts.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

22. The content of accounting registers and internal accounting reports is a commercial secret, and in cases provided for by the legislation of the Russian Federation - a state secret.

Valuation of property and liabilities

23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to valuation in monetary terms.

24. Entries in accounting on the organization's currency accounts, as well as on transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.

Inventory of property and liabilities

27. Conducting an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

in case of reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:

a) the surplus of property is accounted for at market value on the date of the inventory and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

III. Basic rules for the preparation and presentation of financial statements

Primary requirements

29. Clause is no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of 04/11/2018 N 74n)

30. Accounting statements of organizations, consists of: (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

a) the balance sheet;

b) income statement;

c) appendices to them, in particular the statement of cash flows, appendices to the balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;

d) explanatory note;

e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.

32. Accounting statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.

When compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards). (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

34. The content and forms of the balance sheet, income statement, other reports and applications are applied consistently from one reporting period to another.

If the data for the period preceding the reporting year are incomparable with the data for the reporting period, then the first of the named data shall be subject to adjustment based on the rules established by regulatory enactments. Each significant adjustment must be disclosed in an explanatory note, along with an indication of its reasons.

36. Accounting statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.

Data on the facts of economic activity carried out prior to the state registration of a newly created organization are included in its financial statements for the first reporting year.

37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.

38. Financial statements are signed by the head and chief accountant of the organization.

The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.

Rules for evaluating accounting items

Capital investments in progress

41. Incomplete capital investments include the costs of construction and installation works, purchase of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design - prospecting, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, and others). (As amended by the Orders of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n, dated December 24, 2010 N 186n)

Paragraph two. - Lost power. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

Financial investments

43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (share) capital of other organizations, as well as loans granted to other organizations.

44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed to be evenly attributed to the financial results of a commercial organization or an increase in expenses of a non-commercial organization as the income due on them accrues. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Organizations acting as professional participants in the securities market may re-evaluate investments in securities acquired with the aim of obtaining income from their sale, as the quotation changes by stock exchange.

Objects of financial investments (except loans) that have not been paid in full are shown in the assets of the balance sheet in the full amount of the actual costs of their acquisition under the contract with the assignment of the outstanding amount under the item of creditors in the liabilities of the balance sheet in cases where the rights to the object have been transferred to the investor. In other cases, the amounts paid on account of the objects of financial investments to be acquired are shown in the assets of the balance sheet as debtors.

45. The organization's investments in shares of other organizations listed on the stock exchange, the quotation of which is regularly published, are reflected at the end of the reporting year at market value when compiling the balance sheet. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

fixed assets

46. Fixed assets as a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months, include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.

Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

Fixed assets include those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

47. Completed capital investments in leased items of fixed assets are credited by the lessee organization to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by depreciation during their useful life.

Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:

method of writing off the cost in proportion to the volume of products (works, services);

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life.

Paragraph seven. - Lost power. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

Objects of fixed assets of non-profit organizations are not subject to depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n)

49. Fixed assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Changes in the initial cost of fixed assets in cases of completion, additional equipment, reconstruction and partial liquidation, revaluation of the relevant objects are disclosed in the appendices to the balance sheet. A commercial organization has the right not more than once a year (at the end of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of the resulting differences to the account of the additional capital of the organization, unless otherwise established by regulatory legal acts on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

50- 53. The clauses are no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

54. Material values, remaining from the write-off of fixed assets unsuitable for restoration and further use, are accounted for at market value on the date of write-off. (as amended by the Orders of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n, of December 24, 2010 N 186n)

Intangible assets

55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from: (as amended by the Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n)

from patents for inventions, industrial designs, selection achievements, from certificates for utility models, trademarks and service marks or license agreements for their use;

from the rights to "know-how", etc.

In addition, intangible assets include the business reputation of the organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

56. The cost of intangible assets is repaid by depreciation over the established period of their useful life.

For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:

linear way based on the norms calculated by the organization on the basis of their useful life;

method of writing off the cost in proportion to the volume of products (works, services).

Depreciation is not charged on intangible assets of non-profit organizations. (as amended by the Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n)

Amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization must be adjusted within twenty years (but not more than the life of the organization). (as amended by the Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n)

Depreciation deductions for the positive business reputation of the organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization is written off in full to the financial results of the organization as other income. (As amended by the Orders of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n, dated September 18, 2006 N 116n, dated December 24, 2010 N 186n)

57. Intangible assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of acquisition, manufacture and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Raw materials, materials, finished products and goods

58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.

The actual cost of material resources is determined based on the actual costs incurred for their acquisition and manufacture.

It is allowed to determine the actual cost of material resources written off to production using one of the following methods for estimating reserves:

at the cost of a unit of inventory;

at an average cost;

at cost of first-in-time acquisitions (FIFO);

Paragraph 7 - Deleted. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 26, 2007 N 26n)

60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.

When selling (dispensing) goods, their value may be written off using the valuation methods set out in paragraph 58 of this Regulation.

When accounting for an organization engaged in retail, goods at sales prices, the difference between the purchase price and the cost at sales prices (discounts, capes) is reflected in the financial statements as a value that corrects the cost of goods. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

61. Goods shipped, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual (or standard (planned)) full cost, including, along with production cost price related to the sale (sales) of products, works, services reimbursed by the contractual (contract) price. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

62. The values provided for in paragraphs 58 - 60 of this Regulation, for which the price has decreased during the reporting year, or which have become morally obsolete or have partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, if it is lower than the original cost procurement (acquisition), with attributing the difference in prices to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

Work in progress and prepaid expenses

63. Products (works) that have not passed all the stages (phases, redistributions) provided for technological process, as well as incomplete products that have not passed tests and technical acceptance, refer to work in progress.

64. Work in progress in mass and serial production may be reflected in the balance sheet:

according to the actual or standard (planned) production cost;

by direct cost items;

at the cost of raw materials, materials and semi-finished products.

With a single production of products, work in progress is reflected in the balance sheet at actually incurred costs.

65. The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

Capital and reserves

66. As part of the organization's own capital, the authorized (share), additional and reserve capital, retained earnings and other reserves are taken into account.

67. The balance sheet reflects the value of the authorized (share) capital, registered in the constituent documents as a set of contributions (shares, shares, share contributions) of the founders (participants) of the organization.

The authorized (reserve) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (reserve) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized fund formed in the prescribed manner.

68. The amount of revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding shares (share premium joint-stock company), and other similar amounts are accounted for as additional capital and are reflected in the balance sheet separately. (As amended by the Orders of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n, dated December 24, 2010 N 186n)

69. A reserve fund created in accordance with the legislation of the Russian Federation to cover the losses of the organization, as well as to redeem the organization's bonds and redeem own shares reflected in the balance sheet separately.

70. The organization creates reserves for doubtful debts in the event that receivables are recognized as doubtful with the allocation of the amounts of reserves to the financial results of the organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

Doubtful is the receivables of the organization, which is not repaid or with a high degree of probability will not be repaid within the terms established by the contract, and is not provided with appropriate guarantees.)

75. Foreign currency balances on the organization's foreign currency accounts, other funds (including money documents), short-term securities, accounts receivable and accounts payable in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the exchange rate of the Central Bank of the Russian Federation in force on the reporting date.

76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery, are attributed to the financial results of a commercial organization or an increase in income (reduction of expenses) of a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and payer according to the items of debtors or creditors. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

77. Accounts receivable, for which the term limitation period has expired, other debts that are unrealistic to collect are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization, and are attributed accordingly to the account of the reserve for doubtful debts or to the financial results of a commercial organization, if during the period prior to the reporting period, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 of these Regulations, or for an increase in expenses from a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt should be reflected off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtor.

78. The amounts of accounts payable and depository debts for which the limitation period has expired are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization, and are attributed to the financial results of a commercial organization or an increase in income of a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Profit (loss) of the organization

79. Accounting profit(loss) is the final financial result (profit or loss) identified for the reporting period based on the accounting of all business operations of the organization and the assessment of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

80. Profit or loss identified in the reporting year, but related to operations of previous years, are included in the financial results of the organization of the reporting year.

81. The paragraph is no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is attributed to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), i.e. the final financial result revealed for the reporting period, minus taxes due from profits established in accordance with the legislation of the Russian Federation and other similar obligatory payments, including sanctions for non-compliance with taxation rules.

IV. The procedure for submitting financial statements

84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, participants of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit accounting reports to the bodies authorized to manage state property. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

The organization is obliged to submit financial statements to the specified addresses in one copy free of charge.

85. Organizations are required to submit annual financial statements in the amount of forms provided for in paragraph 30 of this Regulation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an appendix to the balance sheet, other attachments and an explanatory note.

86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly, in cases provided for by the legislation of the Russian Federation, within 30 days after the end of the quarter.

If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.

89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can familiarize themselves with the annual financial statements and receive copies of them with reimbursement for copying costs. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

The organization should provide an opportunity for interested users to familiarize themselves with the financial statements.

Accounting statements containing indicators classified as state secrets under the laws of the Russian Federation shall be submitted subject to the requirements of the said legislation.

90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an audit report. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

Publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.

V. Basic rules of consolidated financial statements

91. If the organization has subsidiaries and affiliates, in addition to its own accounting report, a consolidated financial statement is also prepared, including the indicators of the reports of such companies located on the territory of the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.

99. The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were used for the preparation of financial statements for the last time.

100. Primary accounting documents can be withdrawn only by bodies of inquiry, preliminary investigation and prosecutors, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

1. The article refers to cases of mandatory assessment. At the same time, a general rule is immediately established that an appraisal is mandatory if appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities are involved in the transaction. And this means that before carrying out any transaction with any object of assessment, the Russian Federation, its subject or municipality must evaluate the subject of the transaction. Lack of valuation may result in the transaction being declared null and void. In this case, each of the parties is obliged to return to the other everything received under the transaction. Further, the specific types of transactions that can be carried out by these entities are determined, in particular:

privatization of appraisal objects, their transfer to trust management or lease;

pledge;

any disposal, including sale;

assignment of debt obligations;

transfer of objects of assessment to the authorized capital or fund of a legal entity.

2. Another general rule, which is established by the commented article: an assessment is obligatory in the event of a dispute about the value of the object of assessment. Among specific cases disputable situations are:

nationalization;

mortgage lending to assess the value of the subject of mortgage;

drafting marriage contracts and division of property;

redemption or other seizure of property from owners for state or municipal needs;

assessment of objects of assessment in order to control the correctness of tax payment in the event of a dispute on the calculation of the taxable base.

3. It is clear that the list of transactions indicated by us is open. It may be continued by other transactions involving the Russian Federation, constituent entities of the Russian Federation, or municipalities. There may also be other instances of contention and/or where an assessment is required. Let us cite cases from other sources of Russian legislation, when the assessment of objects of assessment in accordance with the commented Law is mandatory.

1. Article 15 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies", which states that if the nominal value (increase in the nominal value) of the share of a company member in the authorized capital of the company, paid by a non-monetary contribution, is more than two hundred minimum wages established by federal law as of the date of submission of documents for state registration of the company or the corresponding changes in the charter of the company, such a contribution must be evaluated by an independent appraiser. At the same time, the nominal value (increase in the nominal value) of the share of a member of the company paid by such a non-monetary contribution cannot exceed the amount of the assessment of the specified contribution, determined by an independent appraiser. In the event that non-cash contributions are made to the charter capital of the company, the participants in the company and an independent appraiser within three years from the date of state registration of the company or the relevant changes in the charter of the company jointly and severally bear subsidiary liability for its obligations in the event of insufficiency of the company's property in the amount of overestimation of the value of non-cash contributions.

2. Article 34 of the Federal Law of December 26, 1995 N 208-FZ "On Joint Stock Companies", which states that when paying for shares in non-monetary funds, an independent appraiser must be involved to determine the market value of such property, unless otherwise established by federal law. The value of the monetary valuation of property made by the founders of the company and the board of directors (supervisory board) of the company cannot be higher than the value of the valuation made by an independent appraiser.

3. Article 75 of the same Federal Law says that the buyback of shares by a company is carried out at a price determined by the board of directors (supervisory board) of the company, but not lower than the market value, which must be determined by an independent appraiser without taking into account its change as a result of the actions of the company that led to the occurrence the right to demand valuation and repurchase of shares.

4. Article 77 of the same Federal Law says that the involvement of an independent appraiser to determine the market value is mandatory for determining the price of the company's redemption from shareholders of their shares. But in the case of determining the placement price of securities, the purchase price or the ask price and the offer price of which are regularly published in the press, it is not necessary to involve an independent appraiser, and to determine the market value of such securities, this purchase price or the ask price and the offer price must be taken into account. .

5. Article 84.2 of the same Federal Law states that the monetary value of securities that can be used to pay for the acquired securities must be no higher than the weighted average price determined based on the results of trading by trade organizers on the securities market for six months preceding the date of sending a mandatory offers to an open company, and if the securities are not circulated at the auctions of trade organizers on the securities market or are circulated at the auctions of trade organizers on the securities market for less than six months - not higher than their market value determined by an independent appraiser. Documents confirming the monetary value of the said securities shall be attached to the mandatory offer.

6. Article 110 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" - the initial sale price of an enterprise put up for auction is established by a decision of a meeting of creditors or a committee of creditors based on the market value of the property, determined in accordance with the report of an independent an appraiser engaged by an external manager.

7. Article 111 of the same Federal Law - the property of a debtor - a unitary enterprise or a debtor - a joint-stock company subject to sale in accordance with the external management plan, more than 25% of the voting shares of which are in state or municipal ownership, is evaluated by an independent appraiser with the presentation of the conclusion of the state financial control assessment body.

8. Article 115 of the same Federal Law - the external management plan may provide for the creation of several open joint-stock companies with payment for their authorized capital with the debtor's property intended for the implementation of certain types of activities. The amount of the authorized capital of the said companies is determined on the basis of the market value of the contributed property, determined on the basis of the report of an independent appraiser, taking into account the proposals of the debtor's management body, authorized in accordance with the constituent documents to decide on the conclusion of the relevant transactions of the debtor.

9. Article 129 of the same Federal Law - the bankruptcy trustee is obliged to engage an independent appraiser to assess the debtor's property, except for the cases provided for by this Federal Law.

10. Article 130 of the same Federal Law - in the course of bankruptcy proceedings, the bankruptcy trustee makes an inventory and appraisal of the debtor's property. To carry out this activity, the bankruptcy trustee engages independent appraisers. The property of a debtor - a unitary enterprise or a debtor - a joint-stock company, more than 25% of the voting shares of which are in state or municipal ownership, is assessed by an independent appraiser with the presentation of the conclusion of the state financial control body on the assessment. Based on the decision of the meeting of creditors or the committee of creditors, the assessment movable property debtor, the book value of which as of the last reporting date preceding the debtor's bankruptcy is less than one hundred thousand rubles, can be carried out without the involvement of an independent appraiser.

11. Article 132 of the same Federal Law - the sale price of socially significant objects (preschool educational institutions, educational institutions, medical institutions, sports facilities, utility infrastructure related to life support systems) is determined by an independent appraiser.

12. Article 139 of the same Federal Law - the initial sale price of the debtor's property put up for auction is determined by an independent appraiser, unless otherwise provided by this Federal Law.

13. Federal Law of 02.10.2007 N 229-FZ "On Enforcement Proceedings" - the bailiff is obliged to involve an appraiser to evaluate real estate, securities that are not traded on the organized securities market (with the exception of investment shares of open and interval investment shares funds), property rights (except for receivables not sold at auction), precious metals and precious stones, products from them, as well as scrap of such products, collectible banknotes in rubles and foreign currency, items of historical or artistic value, things, the value of which, according to a preliminary estimate, exceeds thirty thousand rubles. The bailiff is also obliged to involve an appraiser to assess the property if the debtor or claimant does not agree with the property valuation made by the bailiff. The party of enforcement proceedings contesting the assessment of property made by the bailiff-performer shall bear the costs of attracting an appraiser.

14. Article 38.1 of the Land Code of the Russian Federation - the seller of a land plot or the right to conclude a lease agreement for such a land plot determines the initial price of the subject of the auction, the amount of the deposit and the essential terms of the agreement. The initial price of the subject of the auction (the initial price of a land plot or the initial amount of rent) is determined in accordance with the legislation of the Russian Federation on appraisal activities.

15. Article 66 of the Land Code of the Russian Federation - the market value of a land plot is established in accordance with the Federal Law on Appraisal Activities.

16. Article 95 of the RF LC - forest valuation (valuation of forest plots and valuation of property rights arising from the use of forests) is carried out in accordance with Federal Law No. 135-FZ of July 29, 1998 "On Valuation Activities in the Russian Federation".

17. Article 37 of the Federal Law of November 29, 2001 N 156-FZ "On Investment Funds" - valuation of real estate, rights to real estate, other property provided for by regulatory legal acts of the federal executive body for the securities market, belonging to a joint-stock investment fund or constituting a unit investment fund is carried out by an appraiser determined by the board of directors (supervisory board) of a joint-stock investment fund or specified in the rules for trust management of a unit investment fund.

18. Article 27.3 of Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market" - property that is the subject of pledge for bonds with collateral is subject to appraisal by an appraiser.

19. Article 14 of the Federal Law of July 16, 1998 N 102-FZ "On Mortgage (Pledge of Real Estate)" - a mortgage at the time of its issuance to the initial pledgee by the body carrying out state registration of rights must contain a monetary value of the property on which the mortgage is established, and in in cases where the establishment of a mortgage is obligatory by virtue of law, - a monetary valuation of the property, confirmed by the conclusion of the appraiser.

20. Article 8 of the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises" - the value of property assigned to a unitary enterprise on the right of economic management or on the right of operational management, upon its establishment, is determined in accordance with the legislation on appraisal activities.

21. Article 50.21 of Federal Law No. 40-FZ of February 25, 1999 "On the Insolvency (Bankruptcy) of Credit Institutions" - the bankruptcy commissioner is obliged to engage an independent appraiser to assess the property of a credit institution, except for the cases provided for by the said Federal Law.

22. Article 35 of Federal Law No. 193-FZ of 08.12.1995 "On Agricultural Cooperation" - if land plots are paid as a share contribution, their monetary valuation is carried out in accordance with the legislation of the Russian Federation on valuation activities.

23. Article 10 of the Federal Law of 08.05.1996 N 41-FZ "On Production Cooperatives" - the assessment of a share contribution exceeding 250 minimum wages established by federal law must be made by an independent appraiser.

24. Article 3 of the Federal Law of November 11, 2003 N 152-FZ "On Mortgage Securities" - claims on mortgage-backed obligations may be included in mortgage coverage only if they meet the following conditions: the principal amount of debt on a mortgage-backed obligation under each agreement or the mortgage must not exceed 70% of the market value (monetary value) of the immovable property that is the subject of mortgage determined by an independent appraiser.

25. Article 25 of Federal Law No. 75-FZ of May 7, 1998 “On Non-State pension funds"- the valuation of real estate, as well as other property provided for by the regulatory legal acts of the authorized federal body, in which the funds of pension reserves are placed, is carried out on the basis of an agreement with a person determined by the council of the fund. A copy of the report on the valuation of the said property is submitted to the specialized depository of the fund and authorized federal body The contract for the assessment of property provided for in this clause can only be concluded with individuals and legal entities that meet the requirements of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation" and are not affiliated with the fund, his management company(management companies), a specialized depository and an auditor. At the same time, the assessment of property must be carried out upon its acquisition, as well as at least once a year, unless a different frequency is established by regulatory legal acts of the authorized federal body. The person with whom the contract for the assessment of the property provided for in this paragraph has been concluded shall be liable to the fund for the losses caused to him, which have arisen in connection with the use of the final value of the market or other value of the object of assessment indicated in the report signed by this person.

26. Article 12 of the Federal Law of April 25, 2002 N 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners" - in case of damage to property, the victim, who intends to exercise his right to insurance payment, is obliged to present the damaged property or its remains to the insurer for inspection and organization of an independent examination (assessment) in order to clarify the circumstances of the damage and determine the amount of losses subject to compensation.

27. Article 18 of the Federal Law of November 29, 2007 N 286-FZ "On Mutual Insurance" - monetary valuation of property contributed to pay the entrance fee may be carried out by the board of the company based on the market value of such property. In case of disagreement of the person contributing the property to pay the entry fee, with the assessment of the property, an independent appraiser is involved to determine the market value of such property on the terms provided for by the charter of the company. The value of the monetary valuation of property carried out by the board of the company cannot be higher than the value of the valuation carried out by an independent appraiser. If the value of the property contributed in non-monetary form to pay the entrance fee is more than three hundred thousand rubles, an independent appraiser is involved in determining the market value of such property on the terms provided for by the charter of the company.

28. Article 25 of the Federal Law of July 21, 2007 N 185-FZ "On the Fund for Assistance to the Reform of the Housing and Communal Services" - the initial price of the property put up for auction is set by an appraiser, determined in the manner established by the liquidation commission.

29. Article 14 of the Federal Law of December 30, 2004 N 215-FZ "On Housing Savings Cooperatives" - in the event of the liquidation of the cooperative, a mandatory assessment of the property (movable and immovable property, rights of claim, debts) of the liquidated cooperative is carried out in accordance with the legislation of the Russian Federation governing appraisal activity. This assessment should precede the approval of the interim liquidation balance sheet. The liquidation commission, at the request of the members of the cooperative, is obliged to provide them with a report on the valuation of the property of the liquidated cooperative for review.

4. After the emergence of many contentious issues, relating mainly to the part of the execution of paragraphs from the first to the sixth of the commented article, and in connection with the adoption of the Federal Law of December 21, 2001 N 178-FZ "On the privatization of state and municipal property", this article was supplemented by the second part, which states that that this article does not apply to relations arising from the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management, except in cases where the disposal of property in accordance with the legislation of the Russian Federation is allowed with the consent of the owner of this property, as well as relations arising in the event of disposal of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions. And then already in February 2003, in connection with the appearance of the Federal Law "On the Peculiarities of Management and Disposition of Property railway transport"and in February 2007, in connection with the advent of the Federal Law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation", this part was supplemented with the appropriate phrases:

"And in the cases established by the Federal Law "On the Peculiarities of the Management and Disposition of the Property of Railway Transport";

"And the Federal Law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation."

Thus, this article of the Law does not apply to the following cases:

on relations arising from the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management, except for cases where the disposal of property in accordance with the legislation of the Russian Federation is allowed with the consent of the owner of this property;

on relationships that arise in the following cases:

disposal of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;

established by the Federal Law "On Peculiarities of Management and Disposition of Railway Transport Property";

established by the Federal Law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation".

5. It is clear that state and municipal unitary enterprises and institutions cannot dispose of all property independently. So, according to Art. 295 of the Civil Code of the Russian Federation, an enterprise is not entitled to dispose of property belonging to it on the right of economic management real estate without the consent of the owner. The rest of the property belonging to the enterprise, it manages independently, with the exception of cases established by law or other legal acts. Naturally, this does not require a mandatory evaluation. As for the enterprise, to which the property is assigned on the basis of the right of operational management (state-owned enterprise). According to Art. 297 of the Civil Code of the Russian Federation, a state-owned enterprise has the right to dispose of any property assigned to it only with the consent of the owner of this property. A state-owned enterprise independently sells its products, unless otherwise established by law or other legal acts. Here, apparently, a mandatory assessment should not be required for the sale by a state-owned enterprise of its products.

As for institutions, state and municipal institutions are divided into budgetary and autonomous. Based on Art. 298 of the Civil Code of the Russian Federation state-financed organization(as well as private) is not entitled to dispose of any property assigned to it by the owner or acquired by this institution at the expense of funds allocated to it by the owner for the acquisition of such property. An autonomous institution, without the consent of the owner, is not entitled to dispose of immovable property and especially valuable movable property assigned to it by the owner or acquired by the autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property. The autonomous institution has the right to dispose of the rest of the property assigned to it independently, unless otherwise provided by law. If, in accordance with the constituent documents, an institution (both budgetary and autonomous) is granted the right to carry out income-generating activities, then the income received from such activity and the property acquired at the expense of these incomes shall be at the independent disposal of the institution and are accounted for on a separate balance sheet. All institutions may independently dispose of property acquired from income received from income-generating activities in accordance with the constituent documents, and an autonomous institution may independently dispose of all property, with the exception of immovable and especially valuable movable property. And all this property, which institutions have the right to independently dispose of, does not require a mandatory assessment.

6. With regard to the reorganization, in accordance with Art. 57 of the Civil Code of the Russian Federation, the reorganization of a legal entity may be carried out by decision of its founders (participants) or by a body of a legal entity authorized to do so by constituent documents. The reorganization may be carried out in the form of a merger, acquisition, division, separation or transformation. During reorganization, property always passes to successors with the drawing up of a deed of transfer or a separation balance sheet. And if we talk about the reorganization of a state or municipal autonomous enterprise or a state or municipal institution, then during their reorganization, in order to draw up a deed of transfer or separation balance sheet, there is no requirement for a mandatory valuation of the property included in the deed of transfer or separation balance sheet.

7. The federal law "On the Peculiarities of Management and Disposition of Railway Transport Property" establishes the organizational and legal features of the privatization of federal railway transport property, as well as the management and disposal of railway transport property. This Law defines a single economic entity - open joint-stock company "Russian railways", created in the process of privatization of the property of the federal railway transport. According to Article 8 of this Law, cases are defined when the property of a single economic entity cannot be disposed of, cases when this property can be disposed of only with the permission of the Government of the Russian Federation, and cases when a single economic entity has the right independently dispose of the property, but in any case no mandatory appraisal is required for conducting transactions permitted by the said Federal Law.

8. Regarding the Federal Law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation". This Law carries out legal regulation of the peculiarities of relations arising in the process of management and disposal (including during privatization) of property and shares of organizations of the nuclear energy complex of the Russian Federation. This Federal Law does not apply to organizations of the nuclear weapons complex of the Russian Federation, the list of which is approved by the President of the Russian Federation. In the Law itself, only in parts 3 and 4 of Art. 4 shows two cases of mandatory evaluation. In particular, paragraph 3 states that in the event that federal property, the book value of which has not been determined, is contributed to the authorized capital of the main joint-stock company, when calculating the amount authorized capital of the main joint-stock company, the value of this property, determined in accordance with the valuation standards approved by the Government of the Russian Federation, is taken into account as the value of the object of valuation in the current use. And paragraph 4 of the same article states that payment for additional shares placed by the main joint-stock company at the expense of federal property, the book value of which is not determined, is carried out based on the value of this property, determined in accordance with the valuation standards approved by the Government of the Russian Federation as the value of the object of valuation when existing use. In all other cases, in the process of managing and disposing (including during privatization) the property and shares of organizations of the nuclear power industry complex of the Russian Federation, no mandatory assessment is required.

Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On Approval of the Regulation on Accounting and Accounting in the Russian Federation" is valid as amended by orders of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, dated March 24, 2000 No. 31n, dated September 18, 2006 No. 116n, dated March 26, 2007 No. 26n, dated October 25, 2010 No. 132n, dated December 24, 2010 No. 186n, dated March 29, 2017 No. 47n, dated April 11, 2018 No. 74n.

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, and Order of the Government of the Russian Federation of March 21, 1998 N 382-r, I order:

Approve the attached Regulations on accounting and financial reporting in the Russian Federation.
Recognize invalid:
- Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";
- clause 3 of the Order of the Ministry of Finance of the Russian Federation dated February 3, 1997 N 8 "On the organization's quarterly financial statements".
This Order shall enter into force on January 1, 1999.

Minister
A.G.M.M. Zadornov

Approved
order of the Ministry of Finance of Russia
dated July 29, 1998 No. 34n
as amended by orders from:
December 30, 1999 No. 107n; 03/24/2000 No. 31n; September 18, 2006 No. 116n;
03/26/2007 No. 26n; October 25, 2010 No. 132n; December 24, 2010 No. 186n;
03/29/2017 No. 47n; 04/11/2018 No. 74n.

Regulation on accounting and financial reporting in the Russian Federation

I. General provisions

1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting".

(As amended by the orders of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, dated October 25, 2010 No. 132n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.

3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves accounting regulations (standards), other regulatory legal acts and accounting guidelines that form a system of regulatory accounting regulation and are mandatory for organizations in the territory Russian Federation, including when carrying out activities outside the Russian Federation.

4. In accordance with the Federal Law "On Accounting":

a) - b) are no longer valid. - order of the Ministry of Finance of Russia dated March 29, 2017 No. 47n;

c) the main tasks of accounting are:

prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

It affirms:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

document flow rules and accounting information processing technology;

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

II. Basic accounting rules

Accounting requirements

The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

Documentation of business transactions

12. The paragraph is no longer valid. - Order of the Ministry of Finance of Russia dated March 29, 2017 No. 47n.

The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood to be persons who keep accounting records in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) on documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.

13. Paragraphs one - two are no longer valid. - Order of the Ministry of Finance of Russia dated March 29, 2017 No. 47n.

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the completion of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.

Accounting registers

20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant accounting accounts.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

Valuation of property and liabilities

23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to valuation in monetary terms.

The actual costs incurred include, in particular, the costs of acquiring the property itself, interest paid on a commercial loan granted upon acquisition, mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.

Inventory of property and liabilities

27. Conducting an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

in case of reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

III. Basic rules for the preparation and presentation of financial statements

Primary requirements

(Clause 29 is no longer valid. - Order of the Ministry of Finance of Russia dated April 11, 2018 No. 74n.

30. Accounting statements of organizations consist of:

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

a) the balance sheet;

b) income statement;

c) appendices to them, in particular the statement of cash flows, appendices to the balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;

d) explanatory note;

e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n.

31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.

32. Accounting statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.

When compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards).

(the paragraph was introduced by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

36. Accounting statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.

Data on the facts of economic activity carried out prior to the state registration of a newly created organization are included in its financial statements for the first reporting year.

37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.

38. Financial statements are signed by the head and chief accountant of the organization.

The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.

Rules for evaluating accounting items

Capital investments in progress

41. Unfinished capital investments include the costs of construction and installation works, purchase of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design -surveying, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, and others).

42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

Financial investments

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

fixed assets

46. To fixed assets as a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months, include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.

As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.

48. The cost of fixed assets of the organization is repaid by depreciation during their useful life.

Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:

linear way;

method of writing off the cost in proportion to the volume of products (works, services);

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life.

The paragraph is invalid. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

Objects of fixed assets of non-profit organizations are not subject to depreciation.

The cost of land plots, objects of nature management is not repaid.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

50 - 53. Lost their power. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

54. Material values remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value on the date of write-off.

(As amended by the orders of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, dated December 24, 2010 No. 186n)

Intangible assets

55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:

from patents for inventions, industrial designs, selection achievements, from certificates for utility models, trademarks and service marks or license agreements for their use;

from know-how rights, etc.

In addition, intangible assets include the business reputation of the organization.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

56. The cost of intangible assets is repaid by accruing depreciation over the established period of their useful life.

For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:

a linear method based on the norms calculated by the organization on the basis of their useful life;

method of writing off the cost in proportion to the volume of products (works, services).

The paragraph is invalid. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

Depreciation is not charged on intangible assets of non-profit organizations.

(As amended by the order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n)

Amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization must be adjusted within twenty years (but not more than the life of the organization).

(the paragraph was introduced by order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n)

(The paragraph was introduced by order of the Ministry of Finance of Russia dated 03.24.2000 No. 31n, as amended by orders of the Ministry of Finance of Russia dated 18.09.2006 No. 116n, dated 12.24.2010 No. 186n)

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

Raw materials, materials, finished products and goods

The actual cost of material resources is determined based on the actual costs incurred for their acquisition and manufacture.

It is allowed to determine the actual cost of material resources written off to production using one of the following methods for estimating reserves:

at the cost of a unit of inventory;

at an average cost;

at cost of first-in-time acquisitions (FIFO);

59. Finished products is reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources in the production process, and other costs for production or by direct cost items.

60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.

When selling (dispensing) goods, their value may be written off using the valuation methods set out in paragraph 58 of this Regulation.

When an organization engaged in retail trade takes into account goods at sale prices, the difference between the acquisition cost and the cost at sale prices (discounts, capes) is reflected in the financial statements as a value that corrects the cost of goods.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

61. Shipped goods, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual (or standard (planned)) full cost, which includes, along with the production cost, the costs associated with the sale (marketing) of products, works, services reimbursed by the agreed (contract) price.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

62. The values provided for in paragraphs 58 - 60 of this Regulation, for which the price has decreased during the reporting year or which have become obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, if it is lower than the initial cost of procurement (acquisition), with attributing the difference in prices to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

Work in progress and prepaid expenses

63. 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 testing and technical acceptance, are referred to as work in progress.

64. Work in progress in mass and serial production may be reflected in the balance sheet:

according to the actual or standard (planned) production cost;

by direct cost items;

at the cost of raw materials, materials and semi-finished products.

With a single production of products, work in progress is reflected in the balance sheet at actually incurred costs.

65. Expenses incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

Capital and reserves

66. As part of the organization's own capital, the authorized (share), additional and reserve capital, retained earnings and other reserves are taken into account.

The authorized (reserve) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (reserve) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized fund formed in the prescribed manner.

68. The amount of revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding shares (share premium of the joint-stock company), and other similar amounts are accounted for as additional capital and are reflected in the balance sheet separately.

(As amended by the orders of the Ministry of Finance of Russia dated March 24, 2000 No. 31n, dated December 24, 2010 No. 186n)

69. The reserve fund created in accordance with the legislation of the Russian Federation to cover the losses of the organization, as well as to redeem the organization's bonds and buy back its own shares, is reflected in the balance sheet separately.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

The paragraph is invalid. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

The amount of the provision is determined separately for each doubtful debt, depending on financial condition(solvency) of the debtor and assessment of the probability of repayment of the debt in full or in part.

If by the end of the reporting year following the year of the creation of the reserve for doubtful debts, this reserve is not used in any part, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.

71. Excluded. - Order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n.

72. Lost power. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

Settlements with debtors and creditors

73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable at the end of the reporting period.

74. The amounts reflected in the financial statements for settlements with banks, the budget must be agreed with the relevant organizations and are identical. Leaving unsettled amounts on the balance sheet for these calculations is not allowed.

75. The balance of foreign currency on the organization's foreign currency accounts, other funds (including monetary documents), short-term securities, receivables and payables in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank of the Russian Federation in force at the reporting date.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

77. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are attributed, respectively, to the account of the reserve for doubtful debts or to financial the results of a commercial organization, if in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by clause 70 of this Regulation, or to increase expenses from a non-profit organization.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

78. The amounts of accounts payable and depository debts for which the limitation period has expired are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are attributed to the financial results of a commercial organization or an increase in income of a non-profit organization.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

Profit (loss) of the organization

79. Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting of all business operations of the organization and evaluation of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

80. Profit or loss identified in the reporting year, but related to operations of previous years, are included in the financial results of the organization of the reporting year.

81. Lost power. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

IV. The procedure for submitting financial statements

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

The organization is obliged to submit financial statements to the specified addresses in one copy free of charge.

85. Organizations are required to submit annual financial statements in the amount of the forms provided for in paragraph 30 of this Regulation.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases provided for by the legislation of the Russian Federation - within 30 days after the end of the quarter.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

Within the specified terms, the specific date for the submission of financial statements is established by the founders (participants) of the organization or the general meeting.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

The paragraph is invalid. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

87. Lost power. - Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n.

88. The day the organization submits financial statements is determined by the date of its mailing or the date of actual transfer by ownership.

If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.

(As amended by the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n)

The organization should provide an opportunity for interested users to familiarize themselves with the financial statements.

Accounting statements containing indicators classified as state secrets under the laws of the Russian Federation shall be submitted subject to the requirements of the said legislation.

90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an audit report.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

Publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.

(as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.

V. Basic rules of consolidated financial statements

92 - 94. Lost their power. - Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

95. Lost power. - Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n.

96. Consolidated financial statements are signed by the head and chief accountant of the organization.

97. The liability of the persons who signed the consolidated financial statements is determined in accordance with the legislation of the Russian Federation.

VI. Storage of accounting documents

98. The organization is obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.

100. Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecution, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

Registered in the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER

List of changing documents

dated December 24, 2010 N 186n,

as amended by decisions Supreme Court RF

dated 08/23/2000 N GKPI 00-645, dated 07/08/2016 N AKPI16-443)
In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, and Order of the Government of the Russian Federation of March 21, 1998 N 382-r, I order:

1. Approve the attached Regulation on accounting and financial reporting in the Russian Federation.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";

clause 3 of the Order of the Ministry of Finance of the Russian Federation dated February 3, 1997 N 8 "On the organization's quarterly financial statements".

M.M.Zadornov
Approved

Order of the Ministry of Finance

Russian Federation

FOR ACCOUNTING AND ACCOUNTING

REPORTING IN THE RUSSIAN FEDERATION

List of changing documents

(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n,

dated 03/24/2000 N 31n, dated 09/18/2006 N 116n,

dated 03/26/2007 N 26n, dated 10/25/2010 N 132n,

dated December 24, 2010 N 186n,

as amended by the Decision of the Supreme Court of the Russian Federation

dated 08.07.2016 N AKPI16-443)
I. General provisions
1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) was developed on the basis of the Federal Law "On Accounting".

(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n, of October 25, 2010 N 132n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

4. In accordance with the Federal Law "On Accounting":

ConsultantPlus: note.

Subparagraph "a" of paragraph 4 was declared invalid from January 1, 2013 by the Decision of the Supreme Court of the Russian Federation of July 8, 2016 N AKPI16-443.

ConsultantPlus: note.

Subparagraph "b" of paragraph 4 was declared invalid from January 1, 2013 by the Decision of the Supreme Court of the Russian Federation of July 8, 2016 N AKPI16-443.

b) the objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities;

c) the main tasks of accounting are:

prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

B) introduce the position of an accountant;

C) to transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or a specialist accountant;

D) keep personal records.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

It affirms:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.
II. Basic accounting rules
Accounting requirements
9. The organization keeps accounting records of property, liabilities and economic transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounting accounts.

The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

The first paragraph of clause 12 was declared invalid from January 1, 2013 by the Decision of the Supreme Court of the Russian Federation of July 8, 2016 N AKPI16-443.

ConsultantPlus: note.

The first paragraph of paragraph 13 was declared invalid from January 1, 2013 by the Decision of the Supreme Court of the Russian Federation dated July 8, 2016 N AKPI16-443.

ConsultantPlus: note.

The second paragraph of paragraph 13 was declared invalid from January 1, 2013 by the Decision of the Supreme Court of the Russian Federation dated July 8, 2016 N AKPI16-443.

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the completion of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.

18. Primary and consolidated accounting documents can be drawn up on paper and machine media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
Accounting registers
19. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and financial statements.

20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant accounting accounts.