Reporting on International Financial Reporting Standards. IFRS - what is it? IFRS: Reporting, Standards. A complete list of these legal entities, now looks like

IN " Russian newspaper", N 64, 03/23/2012 The order of the Ministry of Health and Social Development of the Russian Federation dated 12.03.2012 N 216n" On approval of the settlement form on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on mandatory social Insurance from industrial accidents and professional diseases, as well as expenses for the payment of insurance coverage and the procedure for its filling "(together with" the procedure for filling out the form of calculation on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against accidents on production and occupational diseases, as well as expenses for the payment of insurance provision (form - 4 FSS).

The document begins to act from 03.04.2012. In accordance with clause 2, this document applies from the presentation of the calculation on the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment Insurance, starting from the 1st quarter of 2012. Registered in the Ministry of Justice of the Russian Federation 20.03.2012 N 23544.

Ministry of Health and Social Development
RUSSIAN FEDERATION

On approval of the form of calculation
On accrued and paid insurance premiums
For compulsory social insurance in case
Temporary disability and due to motherhood
And on compulsory social insurance against unfortunate
Cases in production and occupational diseases,
As well as expenses for the payment of insurance
Ensuring and order it fill

In order to implement paragraph 2 of Part 9 of Article 15 Federal Law July 24, 2009 N 212-FZ "On Insurance Contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund medical insurance"(Meeting of the legislation of the Russian Federation, 2009, N 30, Art. 3738; 2010, N 31, Art. 4196; N 49, Art. 6409; N 50, Art. 6597; 2011, N 1, Art. 40; N 29 , Art. 4291; N 49, Article 7057) and paragraph 1 of Article 24 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 1998 , 31, Art. 3803; 2003, N 6, Art. 508, N 17, Art. 1554; 2009, N 30, Art. 3739) I order:

1. Approve:

the form of calculation on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance provision (form - 4 FSS) according to Appendix N 1;
the procedure for filling out the calculation form on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance provisions (Form - 4 FSS ) According to Appendix N 2.

2. To establish that this order applies from the presentation of the calculation on the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with the motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment Insurance, starting from the first quarter of 2012.

3. Recognize invalid:

order of the Ministry of Health and Social Development of the Russian Federation "On approval of the form of calculation on the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses on the payment of insurance support, and the order of its completion "(registered by the Ministry of Justice of the Russian Federation on March 16, 2011 N 20129);
order of the Ministry of Health and Social Development of the Russian Federation of November 22, 2011 N 1385n "On Amendments to Filling the Form of Calculation on the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against accidents at the production and occupational diseases, as well as expenses for the payment of insurance support (form - 4 FSS), approved by the Order of the Ministry of Health and Social Development of the Russian Federation

If you are going to make reporting under IFRS, it is worth understanding the basic principles of its action. And for this, we will focus on the main legislative Regulationswho regulate this issue.

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Often the companies account for conventional financial statements, the preparation of which is carried out in accordance with the requirements of Russian legislation.

If there is a need to submit reports according to IFRS, then you need to adhere to several other rules.

Highlights

The supervisor who plans to prepare IFRS reports need to know not only the definition and value of such reporting, but also the norms to which you can refer.

What it is?

Decoding IFRS - International Standards financial statements. In view of accounting reports, the finance of which includes the forms of the report, reports on financial results, etc.

RAS standards differ from IFRS standards. What are IFRS standards?

IFRS is international financial reporting standards developed to identify the preparation rules. financial reports.

It is considered that it is included in financial reports when and in which estimates certain accounting objects are taken into account, which information is disclosed in.

What do they regulate?

Submitting reports in accordance with IFRS, our enterprises will be able to enter stock market in different countries. Yes, and cheaper beyond the Russian Federation.

Foreign Bank will not accept reports that were compiled with accounting russian standards. And in such cases, IFRS reports will be useful.

The advantage is also that such reporting is necessary to gain reliable information about borrower companies.

Large russian bank Also will require providing reporting precisely such a format. The original IFRO text is available in English.

Existing standards

The chief legislative document on which you can rely on improving accounting reporting In accordance with the requirements of IFRS - (edition).

It is also worth relying on the position as well.

Features of the formation of documents

IFRS reports are not compiled in obligatory. The company itself decides on their application.

When moving to international standards, it is worth recognizing general principles Filling out financial reports that are the nature of individual documents. But they do not have mandatory requirements.

Standards are based on 2 major assumptions:

In order for the data to be used at international IFRS levels, a number of conditions are observed:

IFRS elements are economic categoriesWhat is associated with the application of data in the financial position of the company and the result of its work.

There are 5 elements:

assets;
responsibilities;
equity;
profit;
expenses.

The procedure for creating an international standard

The 1st standard was developed back in 1974. All standards should include such elements:

objects for registration of IFRS - definition;
recognition of accounting objects - descriptions of the criterion to afford the object to a specific element;
evaluation of accounting objects;
reflection B. financial reports.

Main standards action

Imagine the IFRS table:

IAS 1.	On filing financial reports
	In stock

	On net profit and loss in the period
	According to conditional events and events that happened after reporting dates


	By segment reports
	According to information that reflects the impact of value change
	On OS.
	By
	By revenue
	Remuneration to employees
	According to the government subsidy and disclosure of government assistance
	According to the effect of changing the exchange rate
IAS 22.	On the unification of enterprises
	According to expenses on
	To disclose these related parties
	According to the accounting and reporting under the Pension Program
	According to summary reports
	On investment accounting in an associate enterprise
IAS 29.	Financial reports for hyperinflation
IAS 30.	To disclose information about participation in working together
	Fin. Reports of participation in working together
	On financial instruments - disclosure and submission
	According to arrivals for stocks
	According to the financial reports of intermediate
IAS 35.	Under the terminated financial statements
IAS 36.	When depreciating assets
	On reserves, conditional obligations and conditional assets
	For intangible assets
	According to financial instruments
	On investment property
	Relative to agriculture

IFRS 29 in hyperinflation

The goal is to establish rules for recalculating financial reporting indicators for hyperinflation.

There are a number of criteria so that the economy of hyperinflation can be called:

Inflation exposure expressed in fall purchasing power money and equivalent.

And so arises income and loss in net monetary positions (on a positive and negative difference of monetary assets and enterprise's obligations).

Financial reports of the company, which conducts reporting in currency with hyperinflation, is recalculated in units that act at the time of compilation. Such reports will replace the usual fin.

Methods for accounting inflation inflation:

straight;
indirect.

Data that should be disclosed in the reports:

the fact about recalculating reporting;
degree of index prices for reporting dates;
change in the price index in the current and preceding period;
ways to prepare reports.

IFRS 10 Consolidated Financial Documentation

The goal is to determine the principles for submitting and drawing up consolidated financial statements in the situation when a firm is monitored by several enterprises.

So that the goal is achieved, it is worth:

firm to submit a consolidated type of reporting;
give the definition of control principles and establish control as a basis for consolidation;
specify how to use control principles to establish whether investors are controlled by investment objects;
establish the requirements of the accounting organization to prepare consolidated reporting;
to define an investment enterprise.

This standard does not consider the requirements for the accounting of associations and their impact on consolidation.

Standard applies to all organizations except:

Maternal firm that does not seem this reporting, if a

the company itself is a subsidiary organization, and this property of another firm, whose owners know that the company is not going to represent a consolidated reporting type;
the debt and equity tool of the head company does not appeal in open markets;
the parent company has not filed and is not at the stage of submission of the reports of the Commission on shares or other regulatory structures in order to issue a tool of some class;
submitted reporting is available for open use and compiled according to IFRS

Invested enterprise

It is not obliged to file consolidated reports if, in accordance with paragraph 31 of the standard, it is estimated by subsidiaries at a fair price through income and loss.

The parent company must compile consolidated reports using a unified accounting policy for such operations. Consolidation begins when investors will receive control over investment objects.

IAS 1 reporting reports

This standard establishes the basis for filing financial reports general purpose - To ensure comparability with the reports of the company for the previous period and with reports of other companies.

The standard contains reporting data, the recommendations of the structure and content. Reports are on the basis of the assumption of continuous operation, besides the case when the firm is going to be eliminated.

The principle of accrual is used. The purpose of the reports is to provide information on the financial situation and the result of the organization, as well as the movement of money.

Reflects the result when managing resources, which is entrusted by the leaders. Reflection of such indicators:

assets;
obligations;
capital;
profit and costs;
contributions and distribution among owners and individuals that act on behalf of the owners;
money movement.

Reporting is submitted at least once a year. Financial years can begin with any date. International standards do not prohibit the establishment of various dates.

Reporting periods can last less than a year if it is advisable. Report forms reflect:

company name;
currency;
accuracy indicators;
reporting date and period, etc.

Intermediate IFRS 34

All enterprises apply that place reporting publications for the periods of less than full calendar year.

This standard does not establish which organizations should publish their interim reports. Revealing information, take into account how much it is essential.

The profit that the company does not receive constantly is not reflected in the preparation of the reporting of this type, if there is no justification. Uneven expenditures are reflected in intermediate reports, if it is negotiated.

Interim financial statements refer to reports that contain full or compressed information for the period, which is less than a year.

This standard is determined by the minimum of the content of the reports, and the principles of recognition and evaluation in accounting are indicated. Information that may be included:

terms of use;
explanations about the frequency of operations;
characteristics and summary of position, which affect assets, capital, etc.;
event that occurred after reporting dates;
dividend amounts that were listed;
data on purchases and sales of a subsidiary, investments that are long-term, termination of the enterprise;
change in the conditional obligation or conditional asset;
change regarding shares, taking into account the facts on outstanding obligations;
revenue and result by industry and geographical segment.

If estimated amounts change during the final intermediate periods of the year, the nature is disclosed in a note to reporting, which is presented for the year.

Interim reports are necessary in order to submit updated information in comparison with the latest annual reporting.

The standard does not limit the right to prepare interim reports to the full. In such situations, form and content must fulfill the requirements.

IAS 16 IFRS fixes

This is the main international standard, which regulates the accounting of the OS. The company may select a certain model for accounting for subsequent estimates:

at the initial price;
at revalued prices.

It is possible to use the OS accounting model to separate OS groups.

The essence is as follows, after the OS objects are initially recognized, accounting is carried out at their initial price with a deduction of accumulated depreciation and the depreciation loss, which is recognized in accordance with the depreciation of assets.

In Bubalance, OS object reflects in non-current assets with certain positions on the book price, which is equal:

initial with deductions of depreciation and depreciation losses;
revalted with deduction of depreciation and loss.

Standards of this type are intended to be disclosed as information:

method of assessing the cost of balance to depreciation deductions;
used method of depreciation;
useful service life and depreciation standards;
oS movement;
pure coursework difference;
method and date of revaluation;
reflection of the fact about attracting an independent expert to evaluate;
the method is used to determine the reducing price indicator and so on.

Report users are given data on the balance sheet value of the OS, which are not temporarily used, fully amortized, but used, OS, which should be removed.

IFRS 14 segment reporting

The standard apply public enterprises if their shares are freely addressed, as well as enterprises, which are issued in the appeal of the action.

Scope of use - diversified enterprises with different species Activities, each division of which works in another region.

The user needs differentiated information that will reveal financial results Works for each direction.

This standard indicates that when submitting financial statements, information needs to generalize information regarding different types of manufactured goods and services and the geographical region, where the firm functions.

Reports help:

deal with the performance of the enterprise in the preceding periods;
evaluate the risk and profit of the organization;
take more informed solutions regarding enterprises in general and their divisions.

Data segmentation - detailing, broken down information, which is presented in the reports:

by type of goods and services;
geographical area where the company works.

The concept of sectoral and geographical segments is introduced. If consolidated reporting and separate reports of the parent company segment data should be presented on the basis of consolidated reports.

Reveal information on profits, costs, assets, commitment and result of segments.

Such data will be reliable and comparable when accounting policies will not have differences from the organization's accounting policy.

In assessing the asset and duties of the segments include changes that are associated with revaluation and other types of procedures, which provide for IFRS. When consolidating, mutual tests will not be taken.

It is not necessary to include in the profit of segments the result of an emergency event, profits from dividend sums and interest, if segments do not conduct financial plan operations.

Criteria, according to which reporting segments are recognized:

Segment information have the basis of such a plan:

Cumulative income report

Reporting includes articles in which:

revenue;
financing costs;
the company's share in the income or loss of the associated enterprise and collaboration, which is taken into account on the methods of equity participation;
tax costs;
profit and losses;
components of other income, taking into account nature;
general aggregate profit.

In the case when articles on revenues and costs are essential, the company is disclosed by their nature and amounts separately.

Implemented under such circumstances:

reserves are discarded until the amount of net sales value or the cost of the OS to the recoverable prices;
the restructuring of the company's work is carried out;
reach OS objects;
termination of activities;
disputes are settled.

The reporting does not disclose the data on an emergency article, do not reflect pure profit and losses from the operations carried out.

Separately, the amounts of profit and costs are shown, which relate to activities that stop.

Distributing profits for the period, the company discloses income and losses, which relate to an uncontrolled share, as well as on the owner of the head firm.

Transformation in accordance with IFRS formats

There are 2 methods of compiling reports in accordance with IFRS - method of adjustment or transformation of Russian reports, as well as maintaining parallel accounting and forming reports based on it.

The transformation of accounting reports is a procedure for preparing reports in accordance with IFRS with the help of regrouping of accounting information and changes in reports, which was created in accordance with the procedure for the Russian accounting system.

Additional postings make adjustments and additional wiring to bring assets, commitments and capital to the size for which the IFRS is reflected.

Transform Russian reporting difficult. For this it is worth knowing international standards for accounting for assets, obligations, etc.

IFRS 1 "Adoption of IFRS for the first time" and IAS 29 "Financial statements in a hyperinflation economy" must be respected.

Preparatory methodical and organizational work is carried out. Transformation is a periodic process.

There are several stages of transformation:

preparatory;
main;
technical.

At the first stage, the IFRS account policy is being developed, the requirements of IFRS 1 are being implemented, the initial balance is drawn up, the assessment currency is selected, the incoming residues are calculated as the basis of transformation, etc.

At the second stage, it is searched and determined by differences in the approach to maintaining accounting and reports of IFRS and RPBU, correction records based on differences in accounting are preparing, which exist.

At the last stage, transformational records are preparing, correction wiring is prepared, a working transformational table is created, report forms are filled in accordance with IFRS requirements.

On the this moment The use of a single algorithm for transformation of financial reports is not provided.

Audit

At each stage of the verification, audit reports are drawn up, and after its end - according to financial statements.

The main purpose of the audit, which is carried out in accordance with IFRS, the formation of conclusions of adequate reflection in the reports of significant financial status of the company for the year.

When conducting an audit, it is necessary to rely on international standards regarding the volume of audit processes, types and tests, as well as the format of the convened conclusions.

Who is entitled to spend? - Companies in which at least 4 specialists are working with a diploma of an internationally recognized accounting and auditing association.

Audit is carried out on the basis. Requirements regulatory document concern credit, insurance, other companies if their securities Allowed to organized trade.

Taxation 2017: IFRS: Accounting and Reporting, Basic Standards.

IFRS (International Financial Reporting Standard) or IFRS (International Financial Reporting Standards) is also a set of documents (standards and interpretations) regulating the procedure for compiling the financial statements of the enterprise. In accordance with IFRS, the unified information necessary to external users should be included in such reporting. economic decisions Regarding the organization.

A feature of the international standard IFSO is that it is based on the principles, and not on rigidly fixed rules (as, for example). This is then done so that when drawing up accountant reports, they would follow the principle, and not looking for loopholes in pre-enshrined positions and norms. Currently, international financial statements are adopted as fundamental only in several European countries, however, for those companies that are engaged in foreign economic activity, IFRS in these countries is obligatory. In other countries, IAS remains rather a wish than the rule. For example, in the United States applies its own standard US GAAP, however, by 2014 it is planned a complete transition to IFRS. Already, if the organization's securities rotate on international stock exchanges, the following international standard becomes practically mandatory.

IFRS and PBU in Russia, the features of implementation

In Russia, the International Reporting Standard is known since 1998. A program of reforming domestic accounting regulations was developed taking into account these standards. In particular, since 2005, all banks are required to prepare statements in accordance with IFRS standards. In 2011, Russia decided to recognize international Accounting Standards (Government Decree No. 107 of 25.02.2011). Moreover, the financiers seriously think about the full transition with PBU at IFRS - True, the legislative consolidation of this is possible only after the adaptation of each document for Russian reality.

In the meantime, the situation with international standards folds twofold: on the one hand, there is a decision on recognition under IFRS, on the other, no one has canceled the form in accordance with PBU. It turns out that no one prohibits the organization to keep records and compile reports on the international standard, but if, when checking, there will be no document prepared according to the Rules of PBU, then it will not last. Therefore, now the accountant of the enterprises is not very stronger new system, but that they were not considered the conservatives, they came up with such a thing: to conduct internal audit in accordance with IFRS standards, but reporting for inspecting from tax Inspection Prepare in old old, according to PBU. In a word, the majority gives tribute to fashion - international financial standards, but in real work they use domestic.

Reporting organization in accordance with IFRS

How difficult is it to go to a new system and prepare reporting on the international accounting standard? Let's just say: either it will require a radical processing of the current Tax Code, or the introduction of IAS and IFRS will remain good wishes. The fact is that in standard There are definitions that are significantly different from the currently accepted, and adapt them, without distorting the original meaning - it's not a simple matter. To estimate the "detention", we give documents included in international financial statements.

Structure and composition of international standards of reporting

IFRS consists of four groups of standards: two of them, IAS and IFRS, represent the standards itself, and the other two, IFRIC and SIC are the interpretation of concepts and instructions for applying standards. IAS appeared first, new standards are manufactured under an IFRS abbreviation. Below are currently operating (2012):

IAS International Standards

IAS 1 Presentation of Financial Statement (Presentation of Financial Statement)
IAS 2 Stocks (Stocks)
IAS 7 Cash Flow Statements (Cash Flow States)
IAS 8. Accounting policy, changes in accounting estimates And Errors (Accounting Policies, Changes In Accounting Estimates and Errors)
IAS 10 events after the end of the reporting period (Events After The Balance Sheet Date)
IAS 11 construction contracts (CONSTRUCTION CONTRACTS)
IAS 12 Profit Taxes (Income Taxes)
IAS 16 Fixed assets (Property, Plant and Equipment)
IAS 17 Rental (Leases)
IAS 18 Revenue (Revenue)
IAS 19 Employee Remuneration (Employee Benefits)
IAS 20 Accounting for state subsidies and disclosure of publicote information (Accounting for Governs GRANTS AND DISCLOSURE OF GOVERMENT ASSISTANCE)
IAS 21 Effects of Changes Changes Changes (The Effects of Changing In Foreign Exange Rates)
IAS 23 loans costs (Borrowing costs)
IAS 24 Disclosure of related Parties (Related Party Disclosures)
IAS 26 Accounting and Reporting on Pension Plans (Accounting and Reporting by Retirement Benefit Plans)
IAS 27 Consolidated and Separate Financial Reporting (Consolidated and Separate Financial Statements)
IAS 28 Investments in Associates (Investments in Associates)
IAS 29 Financial reporting in the hyperinflation economy (Financial Reporting In HyperInflationary Economies)
IAS 31 Participation in Joint Entrepreneurship (Financial Reporting Of Interests In Joint Ventures)
IAS 32. Financial instruments - Presentation of information (FINANCIAL INSTRUMENTS: PRESENTATION)
IAS 33 Profit per share (Earnings Per Share)
IAS 34 Interim Financial Reporting (Interim Financial Reporting)
IAS 36 Assets Impairment (Impairment of Assets)
IAS 37 reserves, subject obligations and conditional assets (provisions, CONTINGENT LIBILITIES AND CONTINGENT ASSETS)
IAS 38. Intangible assets INTANGIBLE ASSETS)
IAS 39 Financial Instruments - Recognition and Measurement (FINANSIAL INSTRUMENTS: Recognition and Measurement)
IAS 40 Investment Property (Investment Property)
IAS 41. Agriculture (Agriculture)

IFRS reporting standards

IFRS 1 First Application of International Financial Reporting Standards (First Time Application Of International Financial Reporting Standards)
IFRS 2 stock based on share (Share-Based Payments)
IFRS 3 Business Combines (Business Combinations)
IFRS 4 Insurance Contracts (Insurance Contracts)
IFRS 5 long-term assets for sale, and terminated activities (Non-Current Assets Held for Sale and Discontinued Operations)
IFRS 6 Intelligence and Assessment of mineral reserves (Exploration for and Evaluation of Mineral Resources)
IFRS 7 Financial Instruments: Information Disclosure (FINANCIAL INSTRUMENTS: DISCLOSURES)
IFRS 8 Operating Segments (Operating Segments)

Explanations to IFRIC standards

IFRIC 1 Changes in the obligations to dismantle and eliminate fixed assets, restoration of the environment and other similar obligations (Changes in existing decommissioning, restoration and similar liability)
IFRIC 2 participation in cooperatives and similar financial instruments (Members "Shares In Co-Operative Entities and Similar Instruments)
IFRIC 4 Determination of the presence of rental relationships (Determining Whether An Arrangement Contains A Lease)
IFRIC 5 Rights to Shares arising in connection with the foundations of withdrawal from operation, restoration and environmental rehabilitation (Rights to Interests Arising From Decommissioning, Restoration and Environmental Rehabilitation Funds)
IFRIC 6 Obligations arising in connection with the participation in the specialized market - Waste of electrical and electronic equipment (Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment)
IFRIC 7 Application of an approach that requires the transfer of financial statements in accordance with IAS 29 Financial Reporting in Hyperinflation (Applying The Restatement Approach Under IAS 29 Financial Reporting In HyperInflationary Economies)
IFRIC 8 IFRS 2 application scope (Scope of IFRS 2)
IFRIC 9 References to revise the results of the analysis of embedded derivatives (Reassessment of Embedded Derivatives)
IFRIC 10 Interim Financial Reporting and Impairment (Interim Financial Reporting and Impairment)
IFRIC 11 IFRS 2 - Operations with Shares of Group and Treasury Promotions (IFRS 2 - Group and Treasury Share Transactions)
IFRIC 12 Service Concession Contracts (Service Concession Arrangements)
IFRIC 13 customer loyalty programs (Customer Loyalty Programmes)
IFRIC 14 IAS 19 - Limit value Asset Pension Plan with established payments, minimum financing requirements and their relationship (IAS 19 - The Limit On A Defined Benefit Asset, Minimum Funding Requirements and Their Interaction)
IFRIC 15 Real estate construction contracts (Agreements for the construction of Real Estate)
IFRIC 16 hedging clean investment in foreign activity (Hedges of a Net Investment in a Foreign Operation)
IFRIC 17 Distribution Shareholders in Non-Cash Assets to Owners)
IFRIC 18 Getting Assets from Clients (Transfers of Assets from Customers)

Annex to SIC Standard

SIC 7 Introduction of EURO (Introduction Of The EURO)
SIC 10. State Help: Lack of specific communication with operating activities (Government Assistance - No Specific Relation to Operating Activities)
SIC 12 Consolidation: Special Force Organization (Consolidation - Special Purpose Entities)
SIC 13 jointly controlled organizations: non-monetary contributions from entrepreneurs (Jointly Controlled Entities - Non-Monetary Contributions by Venturers)
SIC 15 operating lease. Incentives Operating Leases
SIC 21 Profit Taxes: Reimbursement of the revalued value of assets not subject to depreciation (INCOME TAXES - Recovery of Revalued Non-Depreciable Assets)
SIC 25 Profit Taxes: Changes in the Company's Tax Status or its shareholders (Income Taxes - Changes in the Tax Status of An Entity Of Its Shareholders)
SIC 27 Evaluation of the Creature of Operations Wrapped in Legal Formations (Evaluating The Substance Of Transactions Involving The Legal Form Of A Lease)
SIC 29 Service Concession Treaties: Service Disclosure (Service Concession Arrangements: Disclosures)
SIC 31 Revenues: Barter Operations, including Advertising Services (Revenue - Barter Transactions Involving Advertising Services)
SIC 32 Intangible Assets: Internet Site (Intangible Assets - Web Site Costs)

The remaining numbers that are not included in this list are not valid for any reason (canceled, processed, included in the other, etc.). From this list it becomes clear which financial standards The base IFRS is laid and what is called in English.

The Ministry of Finance of Russia has enforced 40 International Financial Reporting Standards (IFRS) in Russia.

The Ministry of Finance published an order of 28.12.2015 N 217n "On the introduction of international standards of financial statements and explanations of international financial reporting standards on the territory of the Russian Federation." The document united the procedure for use russian organizations IFRS, some of which have already been introduced earlier. The agency reported that since the publication of international standards on the official website of the Ministry, all past orders under IFRS are lost. In accordance with the requirements of Article 2 of the Federal Law of July 27, 2010 No. 208-FZ "On Consolidated Financial Reporting", the application of IFRS is mandatory for all organizations that hand over consolidated financial statements and come under Article 25.1 of the Tax Code of the Russian Federation. For all other organizations, there is the possibility of selecting reporting standards in accounting policies. They can not use all IFRS administered by the Ministry of Finance, but only some of them. A complete list of international standards operating in Russia on February 9, 2016 is as follows:

International Financial Reporting Standard (IAS) 1 "Representation of Financial Reporting";
International Financial Reporting Standard (IAS) 2 "Reserves";
International Financial Reporting Standard (IAS) 7 "Cash Movement Report";
International Financial Reporting Standard (IAS) 8 "Accounting Policy, Changes in Accounting Estimates and Errors";
International Financial Reporting Standard (IAS) 10 "events after the reporting period";
International Financial Reporting Standard (IAS) 11 "Construction Contracts";
International Financial Reporting Standard (IAS) 12 "Income Taxes";
International Financial Reporting Standard (IAS) 16 "Fundamentals";
International Financial Reporting Standard (IAS) 17 "Rent";
International Financial Reporting Standard (IAS) 18 "Revenue";
International Financial Reporting Standard (IAS) 19 "employee remuneration";
International Financial Reporting Standard (IAS) 20 "Accounting for state subsidies and disclosure of state aid";
International Financial Reporting Standard (IAS) 21 "Influence of Change Creations";
International Financial Reporting Standard (IAS) 23 "Borrowing Costs";
International Financial Reporting Standard (IAS) 24 "Disclosure of related Parties";
International Financial Reporting Standard (IAS) 26 "Accounting and Reporting on Pension Programs";
International Financial Reporting Standard (IAS) 27 "Separate Financial Reporting";
International Financial Reporting Standard (IAS) 28 "Investments in Associate Organizations and Joint Enterprises";
International Financial Reporting Standard (IAS) 29 "Financial reporting in a hyperinflation economy";
International Financial Reporting Standard (IAS) 32 "Financial Instruments: Presentation";
International Financial Reporting Standard (IAS) 33 "Profit per share";
International Financial Reporting Standard (IAS) 34 "Interim Financial Reporting";
International Financial Reporting Standard (IAS) 36 "Asset Impairment";
International Financial Reporting Standard (IAS) 37 " Estimated obligations, conditional obligations and conditional assets ";
International Financial Reporting Standard (IAS) 38 "Intangible Assets";
International Financial Reporting Standard (IAS) 39 "Financial Instruments: Recognition and Assessment";
International Financial Reporting Standard (IAS) 40 "Investment Real Estate";
International Financial Reporting Standard (IAS) 41 "Agriculture";
International Financial Reporting Standard (IFRS) 1 "First Application of International Financial Reporting Standards";
International Financial Reporting Standard (IFRS) 2 "Payments Based on Shares";
International Financial Reporting Standard (IFRS) 3 "Business Association";
International Financial Reporting Standard (IFRS) 4 "Insurance Contracts";
International Financial Reporting Standard (IFRS) 5 " Fixed assetsintended for sale, and discontinued activities ";
International Financial Reporting Standard (IFRS) 6 "Exploration and Assessment of mineral reserves";
International Financial Reporting Standard (IFRS) 7 "Financial Instruments: Disclosure";
International Financial Reporting Standard (IFRS) 8 "Operating Segments";
International Financial Reporting Standard (IFRS) 10 "Consolidated Financial Reporting";
International Financial Reporting Standard (IFRS) 11 "Sharing Entrepreneurship";
International Financial Reporting Standard (IFRS) 12 "Disclosure of information on participation in other organizations";
International Financial Reporting Standard (IFRS) 13 "Evaluation of fair value".

In addition, the Ministry of Finance published 26 clarification on the application of these standards. They contain requirements for the use of each IFRS, the explanation of the terminology and the ratios of the standards among themselves. The use of IFRS is coordinated with the Bank of Russia. However, some of the standards do not apply insurance and credit organizations, managing companies of investment funds, non-state pension funds, clearing organizations and mutual investment funds, in particular, IFRS 10 "Consolidated Financial Reporting". In connection with the update of IFRS operating in Russia, the Council for international standards Financial statements announced the release of the new version of the collection of standards of IFRS standards, which otherwise call the "Red Book". It will include all IFRS approved by the Ministry of Finance and operating in Russia as of March 1, 2016. The IFRS International IFRS Financial Reporting Standards will be binding on all international standards from January 1, 2018.

Committee on International accounting standards (IASC) was created in 1973. During these years accounting profession experienced significant changes - in the same years, FASB was created in the United States (the Board on Standards financial accounting), In the UK, a national organization was created to develop standards.

The beginning was made after informal meetings of representatives of the UK Accounting Associations (ICAEW) and the United States (AICPA). Then, after consulting with accounting associations of Canada, Australia, Mexico, Japan, France, Germany, the Netherlands and New Zealand, these countries were invited to participate in the international project. Due to the pressure of Great Britain, the Committee (IASC) was placed in London. The headquarters of the IFRS Council (IASB) is also located, which has assumed all the functions of the Committee after its restructuring in 2001.

These reasons for the creation of the IFRS Committee is destroyed by the mystery. Of course, at that time there was already a need for the creation of a single language for the growing international business. But, most likely, the main motivation was the desire of the United Kingdom to create an organization to develop international standards in the peak attempts European Union Create the same body. Indeed, if European countries have done this first, the continental model would dominate international standards accounting (Code Model Of Reporting), and not the model (Anglo-Saxon), which was adopted in the UK and in most English-speaking nations (Anglo-Saxon Financial Reporting Approach).

In March 1974, E1 was released - a draft of the first standard called "Disclosure of Accounting Policy", and in January 1975 this standard was adopted. 2 Standards were released in 1975, another 3 in 1976, two in 1977, three in 1978.

Initially, few people used these standards, but over time the situation has changed much.

List of existing IFRS standards

IAS 1 "Representation of Financial Reporting"

IAS 2 "stocks"

IAS 7 "Cash Movement Reports"

IAS 8 "Accounting Policy, Changes in Accounting Estimates and Errors"

IAS 10 "Events after the end of the reporting period"

IAS 11 "Construction contracts" (ceased to operate from January 1, 2018; the new standard for revenue is valid from 01/01/18 - IFRS 15)

IAS 12 "Income Taxes"

IAS 14 "Segment Reporting"

IAS 16 "Fixed Tools" (IAS 16 "Property, Plant and Equipment")

IAS 17 "Leases" (IAS 17 "Leases") () (stopped acting from January 1, 2019; The new Rental standard is valid from 01/01/19 - IFRS 16)

IAS 18 "revenue" (IAS 18 "Revenue") (ceased to act from January 1, 2018; the new revenue standard is valid from 01/01/18 - IFRS 15)

IAS 19 "Employee Rewards"

IAS 20 "Accounting for state subsidies and disclosure of information about state aid"

IAS 21 "Influence of changes in currency exchange rates" ()

IAS 23 "Loan costs"

IAS 24 "Disclosure of related Parties"

IAS 26 "Accounting and Reporting on Pension Plans"

IAS 27 "Consolidated and Separate Financial Reporting"

IAS 28 "Investments in Associate Enterprises"

IAS 29 "Financial reporting in a hyperinflation economy"

IAS 31 "Participation in Joint Entrepreneurship"

IAS 32 "Financial Instruments: Information Presentation"

IAS 33 "Profit per share"

IAS 34 "Interim Financial Reporting"

IAS 36 "Asset Impairment"

IAS 37 "Reserves, conditional obligations and conditional assets" (in detail)

IAS 38 "Intangible Assets" ()

IAS 39 "Financial Instruments: Recognition and Evaluation"

IAS 40 "Investment Property"

IAS 41 "Agriculture"

IFRS 1 "First Application of International Standards"

IFRS 2 "Payment based on promotions"

IFRS 3 "Business Combines"

IFRS 5 "Long-term assets intended for sale and discontinued activities"

IFRS 6 "Intelligence and Assessment of mineral reserves" ()

IFRS 7 "Financial Instruments: Information Disclosure"

IFRS 8 "Operating Segments"

IFRS 9 "Financial Instruments" ()

IFRS 10 "Consolidated Financial Reporting" ()

IFRS 11 "Joint Activities"

IFRS 12 "Disclosure of information on participation in other enterprises"

IFRS 13 "Evaluation of fair value"

IFRS 14 "Accounts of postponed tariff differences" ( Regulatory Deferral Accounts.) - will come into force on January 1, 2016

IFRS 15 "revenue under contracts with buyers" ( Revenue from CONTRACTS with customers) -will come into force with January 01, 2017 (read and). In September 2015, the date of entry into force was postponed. New Date of entry into force on January 1, 2018.

Amendments to the International Financial Reporting Standard (IFRS) 15 "Revenue under contracts with buyers" APPROVED April 12, 2016

IFRS 17 "Insurance Contracts" came out on May 18, 2017, will come into force on January 1, 2021

All names of standards in Russian are taken from the texts of the translation of IFRS into Russian on the website of the Ministry of Finance of the Russian Federation.

They can be viewed at: http://www.minfin.ru/ru/perfomance/accounting/mej_standart_fo/docs/