RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT ACCOUNTING

Chapter 1. GENERAL PROVISIONS

Article 1. Objectives and Subject of the Present Federal law

1. The objectives of this Federal Law are to establish uniform requirements for accounting, including accounting (financial) reporting, as well as to create a legal regulatory mechanism accounting.

2. Accounting - the formation of documented systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis.

Article 2. Scope of this Federal Law

1. This Federal Law applies to following persons(hereinafter - economic entities):

1) commercial and non-commercial organizations;

2) state bodies, local self-government bodies, governing bodies of state extra-budgetary funds Russian Federation and territorial state extra-budgetary funds;

3) the Central Bank of the Russian Federation;

4) individual entrepreneurs, as well as lawyers who have established law offices, notaries and other persons engaged in private practice (hereinafter referred to as persons engaged in private practice);

5) branches, representative offices and other structural units organizations created in accordance with the law foreign states, international organizations, their branches and representative offices located on the territory of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

2. This Federal Law shall be applied taking into account the provisions of the budgetary legislation of the Russian Federation when maintaining budget accounting non-financial and financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities, operations that change these assets and liabilities, as well as in the preparation, submission, consideration and approval of budgetary reporting. Provisions of this Federal Law established in relation to organizations budgetary sphere, apply to other organizations in terms of the powers they exercise in accordance with the budgetary legislation of the Russian Federation to maintain budget accounting and (or) compile and submit budget reporting.

3. This Federal Law shall apply when the trustee maintains accounting records transferred to him in trust management property and related accounting objects, as well as when maintaining, including by one of the legal entities participating in a simple partnership agreement, accounting common property comrades and related accounting objects.

4. This Federal Law shall be applied in accounting in the process of executing a production sharing agreement, unless otherwise provided by Federal Law No. 225-FZ of December 30, 1995 "On Production Sharing Agreements".

5. This Federal Law shall not apply to the creation of information necessary for the preparation of statements by an economic entity for internal purposes, statements submitted to a credit institution in accordance with its requirements, as well as statements for other purposes, if the legislation of the Russian Federation and the rules adopted in accordance with it the preparation of such reports does not provide for the application of this Federal Law.

Article 3. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

1) accounting (financial) statements - information about the financial position economic entity at the reporting date, the financial result of its activities and movement Money per reporting period systematized in accordance with the requirements established by this Federal Law;

2) an authorized federal body - a federal executive body authorized by the Government of the Russian Federation to exercise the functions of developing public policy and legal regulation in the field of accounting and accounting statements;

3) accounting standard - a document that establishes the minimum necessary requirements to accounting, as well as acceptable methods of accounting;

4) international standard - an accounting standard, the use of which is custom in international business, regardless of the specific name of such a standard;

5) chart of accounts of accounting - a systematized list of accounting accounts;

6) reporting period - the period for which the accounting (financial) statements are drawn up;

7) the head of an economic entity - a person who is the sole executive body of an economic entity, or a person responsible for the conduct of the business of an economic entity, or a manager to whom the functions of the sole executive body have been transferred;

8) fact of economic life - a transaction, event, operation that have or are capable of influencing the financial position of an economic entity, the financial result of its activities and (or) cash flow;

9) organizations of the budgetary sphere - state (municipal) institutions, state bodies, local self-government bodies, local administration bodies, governing bodies of state extra-budgetary funds of the Russian Federation and territorial state extra-budgetary funds.

Article 4. Legislation of the Russian Federation on accounting

The legislation of the Russian Federation on accounting consists of this Federal Law, other federal laws and regulatory legal acts adopted in accordance with them.

Chapter 2. GENERAL ACCOUNTING REQUIREMENTS

Article 5. Objects of accounting

The objects of accounting of an economic entity are:

1) facts of economic life;

2) assets;

3) obligations;

4) sources of funding for its activities;

5) income;

6) expenses;

7) other objects if it is established federal standards.

Article 6. Obligation to keep accounting records

1. An economic entity is obliged to maintain accounting records in accordance with this Federal Law, unless otherwise provided by this Federal Law.

2. Accounting in accordance with this Federal Law may not be kept:

1) individual entrepreneur, a person engaged in private practice - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators that characterize a certain type of entrepreneurial activity;

2) a branch, representative office or other structural subdivision of an organization established in accordance with the legislation of a foreign state located on the territory of the Russian Federation - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and (or) other objects of taxation in the manner prescribed by the specified legislation.

3. Accounting is kept continuously from the date state registration until the date of termination of operations as a result of reorganization or liquidation.

4., including simplified accounting (financial) statements, may apply, unless otherwise provided by this article, the following economic entities:

1) small businesses;

2) non-profit organizations;

3) organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center".

5. Simplified accounting methods, including simplified accounting (financial) statements, the following economic entities do not apply:

1) organizations whose accounting (financial) statements are subject to statutory audit in accordance with the legislation of the Russian Federation;

2) housing and housing construction cooperatives;

3) credit consumer cooperatives (including agricultural credit consumer cooperatives);

4) microfinance organizations;

5) the organization of the budgetary sphere;

6) political parties, their regional branches or other structural subdivisions;

7) the collegium of advocates;

8) law offices;

9) legal advice;

10) bar chambers;

11) chambers of notaries;

12) non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent provided for by paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations".

Article 7. Organization of accounting

1. Maintenance of accounting records and storage of accounting documents shall be organized by the head of an economic entity, unless otherwise provided by the budgetary legislation of the Russian Federation.

2. In the event that an individual entrepreneur, a person engaged in private practice, maintain accounting records in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, and also bear other obligations established by this Federal Law for the head of the economic subject.

3. The head of an economic entity is obliged to entrust accounting to the chief accountant or other official of this entity, or to conclude an agreement on the provision of accounting services, unless otherwise provided by this part. The head of a credit institution is obliged to entrust accounting to the chief accountant. The head of an economic entity who, in accordance with this Federal Law, has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in part 5 of Article 6 of this Federal Law, may take over accounting.

3.1. The procedure for transferring powers for accounting and submitting accounting (financial) statements by organizations in the budgetary sphere is established by the budgetary legislation of the Russian Federation.

4. In the open joint stock companies(with the exception of credit institutions), insurance organizations and non-governmental pension funds, joint stock investment funds, management companies of mutual funds investment funds, in other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit institutions), in public sector organizations that make up the consolidated (consolidated) budget reporting, consolidated statements of state (municipal) institutions, Chief Accountant or another official entrusted with the maintenance of accounting records must meet the following requirements:

1) have a higher education;

2) have at least three years of work experience in accounting, preparation of accounting (financial) statements or auditing activities, and in the absence of higher education in accounting and auditing, at least five years out of the last seven calendar years;

3) not have an unexpunged or outstanding conviction for crimes in the field of economics.

5. Additional requirements for the chief accountant or other official charged with maintaining accounting records may be established by other federal laws.

6. Individual with which an economic entity enters into an agreement on the provision of accounting services must comply with the requirements established by part 4 of this article. A legal entity with which an economic entity enters into an agreement on the provision of accounting services must have at least one employee who meets the requirements established by part 4 of this article, with whom an employment contract has been concluded.

7. The chief accountant of a credit institution and the chief accountant of a non-credit financial institution must meet the requirements established The central bank Russian Federation.

8. In the event of a disagreement regarding accounting between the head of the economic entity and the chief accountant or other official, who is entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded:

1) the data contained in the primary accounting document, are accepted (not accepted) by the chief accountant or other official entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded, for registration and accumulation in accounting registers by written order of the head of an economic entity, who is solely responsible for the resulting information;

2) the accounting object is reflected (not reflected) by the chief accountant or other official entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded, in the accounting (financial) statements on the basis of a written order from the head an economic entity that is solely responsible for the accuracy of the presentation of the financial position of an economic entity as of the reporting date, financial result its activities and cash flows for the reporting period.

Article 8. Accounting policy

1. The set of methods for conducting accounting by an economic entity constitutes its accounting policy.

2. An economic entity independently forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards.

3. When forming accounting policies in relation to a specific object of accounting, a method of accounting is selected from the methods allowed by federal standards.

4. In the event that federal standards do not establish a method of accounting for a specific object of accounting, such a method is independently developed based on the requirements, established by law Of the Russian Federation on accounting, federal and (or) industry standards.

5. Accounting policies should be applied consistently from year to year.

6. A change in accounting policy can be made under the following conditions:

1) changes in the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;

2) the development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;

3) a significant change in the conditions of activity of an economic entity.

7. In order to ensure the comparability of accounting (financial) statements for a number of years, a change in accounting policy is made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.

Article 9. Primary accounting documents

1. Each fact of economic life is subject to registration by a primary accounting document. It is not allowed to accept for accounting documents that formalize the facts of economic life that did not take place, including those underlying the imaginary and sham transactions.

2. Mandatory details of the primary accounting document are:

1) the name of the document;

2) the date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who performed (performed) the transaction, the operation and the person responsible (responsible) for its execution, or the name of the position of the person (persons) responsible (responsible) for the registration of the event;

7) signatures of the persons provided for in clause 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up when the fact of economic life is committed, and if this is not possible - immediately after its completion. The person responsible for the registration of the fact of economic life ensures the timely transfer of primary accounting documents for the registration of the data contained therein in the accounting registers, as well as the reliability of these data. The person entrusted with accounting, and the person with whom the contract for the provision of accounting services has been concluded, are not responsible for the compliance of the primary accounting documents drawn up by other persons with the fait accompli of economic life. Requirements in writing of the chief accountant, another official entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded, in relation to compliance with the established procedure documenting facts of economic life, the submission of documents (information) necessary for accounting, to the official in charge of accounting, or to the person with whom an agreement on the provision of accounting services has been concluded, are mandatory for all employees of an economic entity.

4. Forms of primary accounting documents are determined by the head of the economic entity upon the proposal of the official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

5. The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

6. In the event that the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or a state body, at its own expense, to produce on paper copies of the primary accounting document drawn up in the form of an electronic document.

7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of bodies state regulation accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their names and initials or other details necessary to identify these persons.

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents made in the manner prescribed by the legislation of the Russian Federation are included in the accounting documents.

Article 10. Accounting registers

1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.

2. Gaps or exemptions when registering accounting objects in accounting registers, registration of imaginary and feigned accounting objects in accounting registers are not allowed. For the purposes of this Federal Law, a fictitious object of accounting is understood as a non-existent object reflected in accounting only for the form (including unfulfilled expenses, non-existent obligations, facts of economic life that did not exist), a fictitious object of accounting means an object reflected in the accounting accounting instead of another object in order to cover it up (including sham transactions). Reserves, funds stipulated by the legislation of the Russian Federation, and the costs of their creation are not imaginary objects of accounting.

3. Accounting is maintained through double entry on accounting accounts, unless otherwise established by federal standards. It is not allowed to keep accounting accounts outside the accounting registers used by the economic entity.

4. Mandatory details of the accounting register are:

1) the name of the register;

2) the name of the economic entity that compiled the register;

3) the date of the beginning and the end of keeping the register and (or) the period for which the register was drawn up;

4) chronological and (or) systematic grouping of accounting objects;

5) the value of monetary measurement of accounting objects, indicating the unit of measurement;

6) the names of the positions of the persons responsible for maintaining the register;

7) signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

5. Forms of accounting registers are approved by the head of the economic entity on the proposal of the official who is entrusted with the accounting. Forms of accounting registers for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

6. The accounting register is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

7. In the event that the legislation of the Russian Federation or an agreement provides for the submission of the accounting register to another person or to a state body on paper, an economic entity is obliged, at the request of another person or a state body, to produce at its own expense on paper copies of the accounting register drawn up in the form of an electronic document.

8. Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials or other details necessary to identify these persons.

9. If, in accordance with the legislation of the Russian Federation, accounting registers are withdrawn, including in the form of an electronic document, copies of the withdrawn registers made in the manner prescribed by the legislation of the Russian Federation are included in the accounting documents.

Article 11. Inventory of assets and liabilities

1. Assets and liabilities are subject to inventory.

2. During the inventory, the actual presence of the corresponding objects is revealed, which is compared with the data of the accounting registers.

3. Cases, terms and procedure for carrying out an inventory, as well as a list of objects subject to inventory, are determined by the economic entity, with the exception of the mandatory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards.

4. Discrepancies between the actual availability of objects and the data of accounting registers revealed during the inventory are subject to registration in accounting in the reporting period to which the date as of which the inventory was carried out belongs.

Article 12. Monetary measurement of accounting objects

1. Objects of accounting are subject to monetary measurement.

2. Monetary measurement of accounting objects is made in the currency of the Russian Federation.

3. Unless otherwise established by the legislation of the Russian Federation, the cost of accounting items, expressed in foreign currency, to be converted into the currency of the Russian Federation.

Article 13. General requirements to accounting (financial) statements

1. Accounting (financial) statements must give a reliable idea of ​​the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, which is necessary for users of these statements to accept economic solutions... Accounting (financial) statements should be prepared on the basis of data contained in accounting registers, as well as information determined by federal and industry standards.

2. An economic entity prepares annual accounting (financial) statements, unless otherwise established by other federal laws, regulatory legal acts of state accounting regulation bodies.

3. Annual accounting (financial) statements are drawn up for the reporting year.

4. Interim accounting (financial) statements are drawn up by an economic entity in cases when the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies, contracts, constituent documents of an economic entity, decisions of the owner of an economic entity establish the obligation to submit it.

5. Interim accounting (financial) statements are drawn up for the reporting period less than the reporting year.

6. Accounting (financial) statements should include indicators of the activities of all divisions of an economic entity, including its branches and representative offices, regardless of their location.

7. Accounting (financial) statements are drawn up in the currency of the Russian Federation.

7.1. Accounting (financial) statements are prepared on paper and (or) in the form of an electronic document signed with an electronic signature. In the event that the legislation of the Russian Federation or an agreement provides for the submission of accounting (financial) statements to another person or to a state body on paper, an economic entity is obliged, at the request of another person or a state body, at its own expense, to make copies of accounting (financial) statements on paper, drawn up in the form of an electronic document.

8. Accounting (financial) statements are considered to be drawn up after signing by the head of the economic entity.

9. Approval and publication of accounting (financial) statements are carried out in the manner and in cases established by federal laws. In the event that federal laws and (or) constituent documents of an economic entity provide for the approval of the accounting (financial) statements of an economic entity, it is not allowed to amend such statements after their approval.

11. With regard to accounting (financial) statements, a commercial secret regime cannot be established.

12. Legal regulation consolidated financial statements carried out in accordance with this Federal Law, unless otherwise established by other federal laws.

Article 14. Composition of accounting (financial) statements

1. Annual accounting (financial) statements, with the exception of cases established by this Federal Law, consists of a balance sheet, a statement of financial results and annexes thereto.

2. Annual accounting (financial) statements non-profit organization, except for the cases established by this Federal Law and other federal laws, consists of a balance sheet, a report on intended use funds and applications to them.

3. The composition of interim accounting (financial) statements, with the exception of cases established by this Federal Law, is established by federal standards.

4. The composition of the accounting (financial) statements of organizations in the budgetary sphere is established in accordance with the budgetary legislation of the Russian Federation.

5. Composition of accounting (financial) statements The central bank The Russian Federation is established by Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)".

Article 15. Reporting period, reporting date

1. The reporting period for the annual accounting (financial) statements (reporting year) is the calendar year - from January 1 to December 31 inclusive, with the exception of cases of creation, reorganization and liquidation of a legal entity.

2. The first reporting year is the period from the date of state registration of an economic entity to December 31 of the same calendar year inclusive, unless otherwise provided by this Federal Law and (or) federal standards.

3. If the state registration of an economic entity, with the exception of a credit institution, a public sector organization, is made after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive. The first reporting year of a newly created organization of the budgetary sphere is the period from the date of its creation to December 31 of the same calendar year, inclusive, unless otherwise provided by this Federal Law and (or) federal accounting standards public finance.

4. The reporting period for interim accounting (financial) statements is the period from January 1 to the reporting date of the period for which the interim accounting (financial) statements are prepared, inclusive.

5. The first reporting period for interim accounting (financial) statements is the period from the date of state registration of an economic entity to the reporting date of the period for which the interim accounting (financial) statements are prepared, inclusive.

6. The date on which the accounting (financial) statements are drawn up (reporting date) is the last calendar day of the reporting period, except for cases of reorganization and liquidation of a legal entity.

Article 16. Peculiarities of accounting (financial) statements upon reorganization of a legal entity

1. The last reporting year for a reorganized legal entity, with the exception of cases of reorganization in the form of affiliation, is the period from January 1 of the year in which the state registration of the last of the emerging legal entities was made, until the date of such state registration.

2. In case of reorganization of a legal entity in the form of affiliation, the last reporting year for a legal entity that joins another legal entity is the period from January 1 of the year in which an entry was made in the Unified State Register of Legal Entities on the termination of the activity of the affiliated legal entity, until the date of its making.

3. The reorganized legal entity prepares the last accounting (financial) statements as of the date preceding the date of state registration of the last of the legal entities that emerged (the date of the entry into the Unified State Register of Legal Entities of an entry on the termination of the merged legal entity).

4. The latest accounting (financial) statements must include data on the facts of economic life that took place in the period from the date of approval of the transfer act (separation balance sheet) to the date of state registration of the last of the legal entities that emerged (the date of entry into the Unified State Register of Legal Entities of the record of termination activities of the affiliated legal entity).

4.1. The last accounting (financial) statements specified in Part 4 of this Article are not subject to the requirements of Article 18 of this Federal Law.

5. The first reporting year for a legal entity resulting from the reorganization, with the exception of public sector organizations, is the period from the date of its state registration to December 31 of the year in which the reorganization took place, inclusive, unless otherwise established by federal standards.

6. A legal entity that emerged as a result of reorganization, with the exception of public sector organizations, must draw up the first accounting (financial) statements as of the date of its state registration, unless otherwise provided by federal standards.

7. The first accounting (financial) statements are drawn up on the basis of the approved transfer act (separation balance sheet) and data on the facts of economic life that took place in the period from the date of approval of the transfer act (separation balance sheet) to the date of state registration of legal entities arising as a result of reorganization, for with the exception of public sector organizations (the date of the entry into the Unified State Register of Legal Entities of the entry on the termination of the activities of the affiliated legal entity).

8. The procedure for drawing up the accounting (financial) statements of the organization of the budgetary sphere, which arose as a result of the reorganization, is established by the authorized federal body.

Article 17. Features of accounting (financial) statements upon liquidation of a legal entity

1. The reporting year for a liquidated legal entity is the period from January 1 of the year in which an entry on liquidation was made in the Unified State Register of Legal Entities, until the date of making such an entry.

2. The latest accounting (financial) statements of the legal entity in liquidation shall be drawn up by the liquidation commission (liquidator) or by the arbitration manager, if the legal entity is liquidated as a result of its recognition as bankrupt.

3. The latest accounting (financial) statements are drawn up as of the date preceding the date of the entry on the liquidation of the legal entity into the Unified State Register of Legal Entities.

4. The latest accounting (financial) statements are prepared on the basis of the approved liquidation balance sheet and data on the facts of economic life that took place in the period from the date of approval of the liquidation balance sheet to the date of the entry on the liquidation of the legal entity into the Unified State Register of Legal Entities.

4.1. The procedure for drawing up the accounting (financial) statements of the organization of the budgetary sphere in case of its liquidation (abolition) is established by the authorized federal body.

5. The requirements of Article 18 of this Federal Law shall not apply to the last accounting (financial) statements of a legal entity in liquidation.

Article 18. State information resource of accounting (financial) statements

1. State information resource of accounting (financial) statements (hereinafter referred to as the state information resource) - a set of accounting (financial) statements of economic entities obliged to prepare such statements, as well as audit reports on them in cases where the accounting (financial) statements are subject to mandatory audit ...

2. The state information resource is formed and maintained by the federal executive body authorized for control and supervision in the field of taxes and fees.

3. In order to form a state information resource, an economic entity is obliged to submit one copy of the prepared annual accounting (financial) statements (hereinafter - the obligatory copy of the statements) to the tax authority at the location of the economic entity, unless otherwise provided by this article.

4. The following are exempted from the submission of a mandatory copy of the reporting:

1) the organization of the budgetary sphere;

2) the Central Bank of the Russian Federation;

3) religious organizations;

4) organizations submitting accounting (financial) statements to the Central Bank of the Russian Federation;

5) organizations whose annual accounting (financial) statements contain information classified as a state secret in accordance with the legislation of the Russian Federation;

6) organizations in the cases established by the Government of the Russian Federation.

5. An obligatory copy of the reporting is submitted by an economic entity in the form of an electronic document via telecommunication channels through an operator electronic document management which is Russian organization and complying with the requirements approved by the federal executive body authorized for control and supervision in the field of taxes and fees, no later than three months after the end of the reporting period. When submitting a mandatory copy of the reporting, which is subject to mandatory audit, audit report about it is submitted in the form of an electronic document along with such reporting or within 10 working days from the day following the date of the auditor's report, but no later than December 31 of the year following the reporting year. In the event that an economic entity corrects an error in the accounting (financial) statements, a legal copy of which is submitted in accordance with part 3 of this article, a copy of the accounting (financial) statements in which the error has been corrected is submitted to the tax authority at the location of the economic entity in the form of an electronic document via telecommunication channels through an electronic document management operator no later than 10 working days from the day following the day of making a correction to the accounting (financial) statements or after the day of approval of the annual accounting (financial) statements, if federal laws and (or) constituent documents of economic subject provides for the approval of the accounting (financial) statements of the economic entity.

6. The Central Bank of the Russian Federation ensures the transfer to the federal executive body authorized for control and supervision in the field of taxes and fees, information in in electronic format containing the annual accounting (financial) statements of organizations submitted to the Central Bank of the Russian Federation, as well as audit reports on it, if such statements are subject to mandatory audit, according to formats, in the manner and terms that are determined by an agreement between the Central Bank of the Russian Federation and by the indicated federal executive body.

7. Annual accounting (financial) statements are submitted by the organizations specified in clauses 5 and 6 of part 4 of this article to the state statistics body at the place of their state registration within the time period established by part 5 of this article for the submission of a mandatory copy of the reporting.

8. The formats for the submission of a mandatory copy of reports and an audit report on them in the form of electronic documents, the procedure for submission of a mandatory copy of reports and an audit report on them, as well as the rules for using the state information resource are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

9. Interested parties are provided with access to information contained in the state information resource.

10. For the provision of information contained in the state information resource, a fee is charged, unless otherwise provided by this article. The cases, size and procedure for collecting the specified fee are established by the Government of the Russian Federation.

11. The provision of information contained in the state information resource to state bodies, local authorities, the Central Bank of the Russian Federation is carried out free of charge.

Article 19. Internal control

1. An economic entity is obliged to organize and carry out internal control of the committed facts of economic life.

2. An economic entity whose accounting (financial) statements are subject to mandatory audit is obliged to organize and exercise internal control over accounting and preparation of accounting (financial) statements (except for cases when its head has assumed the responsibility for accounting).

3. The procedure for the organization and implementation of internal control of the committed facts of economic life by organizations in the budgetary sphere is established taking into account the provisions of the budgetary legislation of the Russian Federation on internal financial control.

Chapter 3. REGULATION OF ACCOUNTING

Article 20. Principles of accounting regulation

Accounting regulation is carried out in accordance with the following principles:

1) compliance of federal and industry standards with the needs of users of accounting (financial) statements, as well as the level of development of science and practice of accounting;

2) the unity of the system of accounting requirements;

3) establishment of simplified accounting methods, including simplified accounting (financial) statements, for economic entities entitled to use such methods in accordance with this Federal Law;

4) the application of international standards as the basis for the development of federal and industry standards;

5) ensuring conditions for the uniform application of federal and industry standards;

6) inadmissibility of combining powers to approve federal standards and state control(supervision) in the field of accounting.

Article 21. Documents in the field of accounting regulation

1. The documents in the field of accounting regulation include:

1) federal accounting standards, federal public finance accounting standards (hereinafter, when jointly referred to - federal standards);

2) sectoral accounting standards, sectoral public finance accounting standards (hereinafter, when jointly referred to - sectoral standards);

3) regulations The Central Bank of the Russian Federation, provided for by part 6 of this article;

5) standards of an economic entity.

2. Federal and industry standards are mandatory, unless otherwise specified by these standards.

2.1. Federal accounting standards establish the minimum required accounting requirements, as well as acceptable methods of accounting for economic entities, with the exception of public sector organizations. Federal public finance accounting standards establish the minimum required accounting requirements, as well as acceptable methods of accounting for public sector organizations.

3. Federal standards regardless of the type economic activity establish:

1) definitions and signs of accounting objects, the procedure for their classification, the conditions for their acceptance for accounting and their write-off in accounting;

2) acceptable methods of monetary measurement of accounting objects;

3) the procedure for converting the value of accounting items, expressed in foreign currency, into the currency of the Russian Federation for accounting purposes;

4) requirements for accounting policies, including the definition of the conditions for changing them, inventory of assets and liabilities, accounting documents and workflow in accounting, including the types of electronic signatures used to sign accounting documents;

5) the chart of accounts of accounting and the procedure for its application, with the exception of charts of accounts for accounting for credit institutions and non-credit financial organizations and the procedure for their application;

6) the composition, content and procedure for the formation of information disclosed in the accounting (financial) statements, including samples of forms of accounting (financial) statements, as well as the composition of annexes to balance sheet and the statement of financial results and the composition of the annexes to the balance sheet and the statement of the earmarked use of funds;

7) the conditions under which the accounting (financial) statements give a reliable idea of ​​the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period;

8) the composition of the last and the first accounting (financial) statements during the reorganization of a legal entity, the procedure for its preparation and monetary measurement of objects in it;

9) the composition of the latest accounting (financial) statements upon liquidation of a legal entity, the procedure for its preparation and monetary measurement of objects in it;

10) simplified methods of accounting, including simplified accounting (financial) statements, for economic entities entitled to use such methods in accordance with this Federal Law.

4. Federal standards may establish accounting requirements for certain types of economic activity.

5. Industry standards establish the specifics of the application of federal standards in certain types of economic activity.

6. Charts of accounting accounts for credit institutions and non-credit financial organizations and the procedure for their application, the procedure for reflecting individual accounting objects on the accounts and grouping accounting accounts in accordance with the indicators of the accounting (financial) statements of credit institutions and non-credit financial organizations, forms disclosure of information in the accounting (financial) statements of credit institutions and non-credit financial organizations are established by regulations of the Central Bank of the Russian Federation.

7. Recommendations in the field of accounting are accepted in order to correctly apply federal and industry standards, reduce the costs of organizing accounting, as well as disseminate best practices in organizing and maintaining accounting, the results of research and development in the field of accounting.

9. Recommendations in the field of accounting can be adopted in relation to the procedure for applying federal and industry standards, forms of accounting documents, with the exception of those established by federal and industry standards, organizational forms of accounting, organization of accounting services of economic entities, accounting technology, organization and the implementation of internal control over their activities and accounting, as well as the procedure for the development of standards by these persons.

11. The standards of an economic entity are designed to streamline the organization and conduct of its accounting.

12. The necessity and procedure for the development, approval, change and cancellation of the standards of an economic entity are established by this entity independently.

13. The standards of an economic entity are applied equally and equally by all divisions of an economic entity, including its branches and representative offices, regardless of their location.

14. An economic entity that has subsidiaries has the right to develop and approve its own standards, which are binding on such companies. The standards of the said entity, which are binding on the parent company and its subsidiaries, should not create obstacles for such companies to carry out their activities.

15. Federal and industry standards and the regulations of the Central Bank of the Russian Federation provided for in part 6 of this article must not contradict this Federal Law. Industry standards and the regulations of the Central Bank of the Russian Federation provided for in part 6 of this article must not contradict federal standards. Recommendations in the field of accounting, as well as the standards of an economic entity should not contradict federal, industry standards and the regulations of the Central Bank of the Russian Federation provided for in part 6 of this article.

16. Federal and industry standards, as well as programs for the development of federal standards, are approved by regulatory legal acts in the prescribed manner, taking into account the provisions of this Federal Law.

17. Documents for the organization and maintenance of accounting by the Central Bank of the Russian Federation, including the chart of accounts of accounting and the procedure for its application, are approved in accordance with the procedure established by Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank Russia) ".

Article 22. Subjects of accounting regulation

1. Bodies of state regulation of accounting in the Russian Federation are the authorized federal body and the Central Bank of the Russian Federation.

2. Regulation of accounting in the Russian Federation may also be carried out by self-regulatory organizations, including self-regulatory organizations of entrepreneurs, other users of accounting (financial) statements, auditors interested in taking part in the regulation of accounting, as well as their associations and unions and other non-profit organizations pursuing the goals of developing accounting (hereinafter - subjects of non-state regulation of accounting ).

Article 23. Functions of bodies of state regulation of accounting

1. The authorized federal body:

1) approves programs for the development of federal standards in the manner prescribed by this Federal Law;

2) approves federal standards and, within its competence, industry standards and generalizes the practice of their application;

3) organizes the examination of draft accounting standards;

4) approves the requirements for the design of draft accounting standards;

5) participates in the established manner in the development of international standards;

6) represents the Russian Federation in international organizations carrying out activities in the field of accounting and accounting (financial) reporting;

7) performs other functions provided for by this Federal Law and other federal laws.

2. The Central Bank of the Russian Federation, within its competence:

1) develops, approves industry standards and regulations of the Central Bank of the Russian Federation provided for in part 6 of Article 21 of this Federal Law and summarizes the practice of applying these standards and regulations;

2) participates in the preparation and coordinates the program for the development of federal standards;

3) participates in the examination of draft federal standards;

4) participates jointly with the authorized federal body in the prescribed manner in the development of international standards;

5) performs other functions provided for by this Federal Law and other federal laws.

Article 24. Functions of the subject of non-state regulation of accounting

The subject of non-state regulation of accounting, unless otherwise provided by this Federal Law:

1) develops drafts of federal standards, conducts a public discussion of these drafts and submits them to the authorized federal body;

2) participates in the preparation of programs for the development of federal standards;

3) participates in the examination of draft accounting standards;

4) ensures the compliance of the draft federal standard with the international standard, on the basis of which the draft federal standard was developed;

6) develops proposals for improving accounting standards;

7) participates in the development of international standards.

Article 25. Accounting Standards Board

1. To conduct an examination of draft federal accounting standards and industry accounting standards, a council for accounting standards is created under an authorized federal body.

2. The Accounting Standards Board reviews draft federal accounting standards and industry accounting standards for:

1) compliance with the legislation of the Russian Federation on accounting;

2) compliance with the needs of users of accounting (financial) statements, as well as the level of development of science and practice of accounting;

3) ensuring the unity of the system of accounting requirements;

4) ensuring conditions for the uniform application of federal accounting standards and industry accounting standards.

5. The Accounting Standards Board consists of:

1) 10 representatives of subjects of non-state regulation of accounting and the scientific community, of which at least three members are subject to rotation once every three years;

2) five representatives of state accounting regulatory bodies.

6. The composition of the Accounting Standards Board is approved by the head of the authorized federal body. Proposals for candidates for members of the Accounting Standards Council, with the exception of representatives of the authorized federal body, are submitted to the authorized federal body by subjects of non-state accounting regulation, the Central Bank of the Russian Federation, scientific organizations and higher educational institutions.

7. Candidates for members of the Accounting Standards Board must have a university degree, impeccable business (professional) reputation and experience professional activity in the field of finance, accounting or audit.

8. The Chairman of the Accounting Standards Board is elected at the first meeting of the Board from representatives of the subjects of non-state accounting regulation that are part of it. The Chairman of the Accounting Standards Board has at least two deputies.

9. The Secretary of the Accounting Standards Board is a representative of the authorized federal body from among the Board members.

10. Meetings of the Accounting Standards Board are convened by its chairman, and in the absence of the chairman by an authorized deputy chairman as necessary, but at least once every three months. A meeting is considered competent if attended by at least two-thirds of the members of the Accounting Standards Board.

11. Decisions of the Accounting Standards Board are made by a simple majority of votes of the Board members attending its meeting.

12. Meetings of the Accounting Standards Board are public.

13. Information on the activities of the Accounting Standards Board should be open and publicly available.

14. The statute on the Accounting Standards Council is approved by the authorized federal body. The rules of procedure of the Accounting Standards Board are approved by this Board independently at the first meeting.

Article 25.1. Public Finance Accounting Standards Board

1. To conduct an examination of draft federal public finance accounting standards and sectoral public finance accounting standards, a council for public finance accounting standards is created under the authorized federal body.

2. The Council for Public Finance Accounting Standards conducts an examination of draft federal public finance accounting standards and industry public finance accounting standards for:

1) compliance with the legislation of the Russian Federation on accounting and budgetary legislation of the Russian Federation;

2) compliance with the needs of users of accounting (financial) statements of public sector organizations, as well as the level of development of science and practice of accounting;

3) ensuring the unity of the system of accounting requirements for public sector organizations;

4) ensuring conditions for the uniform application of federal and industry accounting standards for public finance.

3. The Board on Public Finance Accounting Standards includes:

1) five representatives of state accounting regulation bodies, of which at least three are representatives of the authorized federal body;

2) twelve representatives of the financial bodies of the constituent entities of the Russian Federation, municipalities, state financial control bodies, public sector organizations and the scientific community, of which at least three members of the council are subject to rotation once every three years.

4. The composition of the council for public finance accounting standards is approved by the head of the authorized federal body. Proposals for candidates for members of the Council on Public Finance Accounting Standards, with the exception of representatives of the authorized federal body, are submitted to the authorized federal body by the Central Bank of the Russian Federation, financial bodies of the constituent entities of the Russian Federation, municipalities, state financial control bodies and public sector organizations.

5. Candidates for members of the Council on Public Finance Accounting Standards must have higher education, impeccable business (professional) reputation and professional experience in the field government controlled and finance, accounting, government financial control and (or) audit.

6. The chairman of the council for public finance accounting standards and his deputy are appointed by the head of the authorized federal body.

7. The Secretary of the Council for Public Finance Accounting Standards is a representative of the authorized federal body from among the members of the Council.

8. Meetings of the Council on Public Finance Accounting Standards are convened by its chairman, and in the absence of the chairman by his deputy, as necessary, but at least once every three months. A meeting is considered competent if attended by at least two-thirds of the members of the Public Finance Accounting Standards Board.

9. Decisions of the council on public finance accounting standards are made by a simple majority of votes of the council members participating in its meeting.

10. Meetings of the Public Finance Accounting Standards Board are public.

11. Information on the activities of the Public Finance Accounting Standards Board should be open and publicly available.

12. The regulation on the Council for Public Finance Accounting Standards is approved by the authorized federal body. The Council's regulations on public finance accounting standards are approved by the council at the first meeting.

Article 26. Programs for the development of federal standards

1. Federal accounting standards are developed and approved in accordance with the program for the development of federal accounting standards. Federal accounting standards for public finance are developed and approved in accordance with the program for the development of federal accounting standards for public finance (hereinafter, when jointly referred to, the program for the development of federal standards).

2. Bodies of state regulation of accounting and subjects of non-state regulation of accounting shall submit proposals regarding programs for the development of federal standards to the authorized federal body.

3. The authorized federal body approves programs for the development of federal standards in agreement with the Central Bank of the Russian Federation.

4. Programs for the development of federal standards, if necessary, are specified in order to ensure compliance of federal standards with the needs of users of accounting (financial) statements, international standards, the level of development of science and practice of accounting.

5. The authorized federal body ensures the availability of programs for the development of federal standards for the Central Bank of the Russian Federation, subjects of non-state regulation and other interested parties (hereinafter referred to as interested parties) for information purposes.

6. The rules for the preparation and clarification of programs for the development of federal standards are approved by the authorized federal body.

Article 27. Development and approval of federal standards

1. The developer of the federal standard (hereinafter referred to as the developer) may be any subject of non-state regulation of accounting, unless otherwise provided by this Federal Law.

2. A notice of the development of a federal standard is sent by the developer to the authorized federal body and posted on the official websites of the authorized federal body and the developer in the information and telecommunications network "Internet" (hereinafter referred to as the "Internet"). If the developer of the federal standard is an authorized federal body, the notice of the development of the federal standard and the notice of the completion of public discussion of the draft federal standard are posted on the official website of the authorized federal body on the Internet.

3. Not later than 10 working days after the day of posting on the official website of the developer on the Internet, the notice of the development of the federal standard, the developer shall place it on his official website on the Internet. The draft federal standard posted on the official website of the developer on the Internet must be available for review without charging a fee. The developer is obliged, at the request of the interested person, to provide him with a copy of the draft federal standard on paper. The fee charged by the developer for the provision of the specified copy on paper may not exceed the cost of its production and shipping. No fee is charged for the provision of the said copy to the bodies of state regulation of accounting and subjects of non-state regulation of accounting.

4. From the day the draft federal standard is posted on the developer's official website on the Internet, the developer conducts a public discussion of the draft federal standard. The period for public discussion of a draft federal standard cannot be less than three months from the date of posting the said draft on the developer's official website on the Internet. The notice of the completion of the public discussion of the draft federal standard is sent by the developer to the authorized federal body and posted on the official websites of the authorized federal body and the developer on the Internet.

5. During the period of public discussion of the draft federal standard, the developer:

1) accepts written comments from interested parties. The developer cannot refuse to accept written comments;

2) conducts a discussion of the draft federal standard and the comments received in writing;

3) draws up a list of comments received in writing with a summary of the content of such comments and the results of their discussion;

4) finalizes the draft federal standard, taking into account the comments received in writing.

6. The developer is obliged to keep the comments received in writing until the approval of the federal standard and submit them to the authorized federal body upon his request.

7. The revised draft federal standard and the list of comments received in writing from interested parties are posted by the developer on its official website on the Internet no later than 10 working days from the date of posting on the official websites of the authorized federal body and the developer on the Internet about the completion public discussion of the draft federal standard. These documents posted on the developer's official website on the Internet must be available for review without charging a fee.

9. The revised draft federal standard, together with a list of interested parties' comments received in writing, shall be submitted by the developer to the authorized federal body, which organizes the examination of this draft.

10. The Accounting Standards Board prepares, within two months from the date of submission by the developer of the draft federal standard, a reasoned proposal to accept such a draft for approval or to reject it on the basis of the documents specified in part 9 of this article and taking into account the results of the examination. Such a proposal, together with the documents specified in part 9 of this article and the results of the examination, shall be sent to the authorized federal body. The Council for Public Finance Accounting Standards, within no more than two months from the date of submission for examination of a draft federal public finance accounting standard, prepares a motivated proposal to accept this draft for approval and (or) a proposal to amend it, taking into account the results of the examination. Such proposals, together with the documents specified in part 9 of this article and the results of the examination, are sent to the authorized federal body.

11. The authorized federal body, on the basis of documents submitted by the Accounting Standards Council, within a period of no more than one month, accepts the draft federal accounting standard for approval or rejects it. The authorized federal body, on the basis of documents submitted by the Council for Public Finance Accounting Standards, within a period of no more than one month, shall accept the draft federal public finance accounting standard for approval or modify it. The draft federal standard, accepted for approval, is prepared and approved by the authorized federal body in the prescribed manner.

12. The draft federal standard proposed by the Accounting Standards Board for adoption may be rejected if it does not comply with the legislation of the Russian Federation.

13. If the draft federal standard is rejected, the reasoned decision of the authorized federal body with the attachment of the documents specified in part 9 of this article is sent to the developer of the draft federal standard within 10 working days after the date of adoption of such a decision.

14. Amendments to the federal standard or its cancellation are carried out in the manner prescribed by this article. Changes to the federal standard due to changes in the legislation of the Russian Federation can be carried out at the initiative of the authorized federal body.

15. An examination of the draft industry accounting standard is carried out by the Accounting Standards Board. The public finance accounting standards draft is being reviewed by the Public Finance Accounting Standards Board. The examination of draft industry standards is carried out in the manner established for the examination of federal standards by parts 9-13 of this article.

Article 28. Development of federal standards by the authorized federal body

1. The authorized federal body develops:

1) federal public finance accounting standards;

2) federal accounting standards in the event that no subject of non-state accounting regulation undertakes the obligation to develop a federal accounting standard provided for by the approved program for the development of federal accounting standards.

2. The development of a federal standard by the authorized federal body is carried out in the manner prescribed by Article 27 of this Federal Law.

Chapter 4. FINAL PROVISIONS

Article 29. Storage of accounting documents

1. Primary accounting documents, accounting registers, accounting (financial) statements, audit reports on it are subject to storage by an economic entity for periods established in accordance with the rules for organizing state archives, but not less than five years after the reporting year.

2. Documents of accounting policy, standards of an economic entity, other documents related to the organization and maintenance of accounting, including the means to ensure the reproduction of electronic documents, as well as authentication electronic signature, are subject to storage by an economic entity for at least five years after the year in which they were used for the preparation of accounting (financial) statements for the last time.

3. The economic entity must ensure safe storage conditions for accounting documents and their protection from changes.

4. When changing the head of the organization, the transfer of accounting documents of the organization must be ensured. The procedure for transferring accounting documents is determined by the organization independently.

Article 30. Features of the application of this Federal Law

1. Until the federal and sectoral standards provided for by this Federal Law are approved by the state accounting regulatory bodies, the rules of accounting and preparation of financial statements approved by the authorized federal body and the Central Bank of the Russian Federation prior to the date of entry into force of this Federal Law shall apply. Prior to the approval of federal and sectoral standards provided for by this Federal Law, the authorized federal body and the Central Bank of the Russian Federation shall have the right to make changes, including those caused by changes in the legislation of the Russian Federation, in the rules of accounting and preparation of financial statements, approved by them before the date of entry into force. of this Federal Law.

1.1. The accounting regulations approved by the Ministry of Finance of the Russian Federation in the period from October 1, 1998 to the date of entry into force of this Federal Law are recognized for the purposes of this Federal Law as federal accounting standards. At the same time, with respect to these provisions, the requirement established by the second sentence of Part 15 of Article 21 of this Federal Law that industry standards and the regulations of the Central Bank of the Russian Federation provided for in Part 6 of Article 21 of this Federal Law should not contradict federal standards are not applied.

2. The provisions of Parts 4 and 6 of Article 7 of this Federal Law shall not apply to persons who, as of the date of entry into force of this Federal Law, are entrusted with maintaining accounting records.

3. The provisions of Part 2 of Article 15 of this Federal Law shall not apply when the type of state (municipal) institution is changed.

Article 31. On recognizing as invalid certain legislative acts (provisions of legislative acts) of the Russian Federation

Declare invalid:

1) Federal Law of November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369);

2) Federal Law of July 23, 1998 N 123-FZ "On Amendments and Additions to the Federal Law" On Accounting "(Collected Legislation of the Russian Federation, 1998, N 30, Art. 3619);

3) Federal Law of March 28, 2002 N 32-FZ "On Amendments and Additions to the Federal Law" On Accounting "(Collected Legislation of the Russian Federation, 2002, N 13, Art. 1179);

4) Article 9 of the Federal Law of December 31, 2002 N 187-FZ "On Amendments and Additions to Part Two Tax Code Of the Russian Federation and some other acts of legislation of the Russian Federation "(Collected Legislation of the Russian Federation, 2003, No. 1, Art. 2);

5) Article 3 of the Federal Law of December 31, 2002 N 191-FZ "On Amendments and Additions to Chapters 22, 24, 25, 26.2, 26.3 and 27 of Part Two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation" (Collection the legislation of the Russian Federation, 2003, N 1, Art. 6);

6) Clause 7 of Article 2 of the Federal Law of January 10, 2003 N 8-FZ "On Amendments and Additions to the Law of the Russian Federation" On Employment of the Population in the Russian Federation "and certain legislative acts Of the Russian Federation on the financing of measures to promote employment of the population "(Collected Legislation of the Russian Federation, 2003, No. 2, Art. 160);

7) Article 23 of the Federal Law of June 30, 2003 N 86-FZ "On Amendments and Additions to Certain Legislative Acts of the Russian Federation, invalidation of certain legislative acts of the Russian Federation, provision of certain guarantees to employees of internal affairs bodies, bodies for control over turnover narcotic drugs and psychotropic substances and the abolished federal bodies of the tax police in connection with the implementation of measures to improve public administration "(Collected Legislation of the Russian Federation, 2003, N 27, Art. 2700);

8) Article 2 of the Federal Law of November 3, 2006 N 183-FZ "On Amendments to the Federal Law" On Agricultural Cooperation "and Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2006, N 45, Art. 4635);

9) Article 32 of the Federal Law of November 23, 2009 N 261-FZ "On energy saving and increasing energy efficiency and on amendments to certain legislative acts of the Russian Federation "(Collected Legislation of the Russian Federation, 2009, No. 48, Art. 5711);

10) Article 12 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving legal status state (municipal) institutions "(Collected Legislation of the Russian Federation, 2010, N 19, Art. 2291);

11) Federal Law of July 27, 2010 N 209-FZ "On Amending Article 16 of the Federal Law" On Accounting "(Collected Legislation of the Russian Federation, 2010, N 31, Art. 4178);

12) Article 4 of the Federal Law of September 28, 2010 N 243-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law" On the Skolkovo Innovation Center "(Collected Legislation of the Russian Federation, 2010, N 40, Art. . 4969).

Article 32. Entry into force of this Federal Law

The president

Russian Federation

D. MEDVEDEV

Moscow Kremlin

On entry into force from January 1, 2013
Federal Law of December 6, 2011 No. 402-FZ
"About accounting"
(PZ - 10/2012)

The Department for Regulation of State Financial Control, Auditing, Accounting and Reporting has summarized the issues arising in connection with the entry into force of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter - Federal Law No. 402-FZ), and with regard to the organization and maintenance of accounting by economic entities (with the exception of public sector organizations, credit institutions and the Central Bank of the Russian Federation) reports the following.

Accounting rules

In accordance with Part 1 of Article 30 of Federal Law No. 402-FZ, prior to the approval of federal and sectoral accounting standards provided for by this Federal Law, the rules for accounting and preparation of accounting (financial) statements, approved by the authorized federal executive bodies before the day of entry into the force of Federal Law No. 402-FZ.

At the same time, these rules of accounting and preparation of accounting (financial) statements are applied in the part that does not contradict Federal Law No. 402-FZ.

Primary accounting documents

Forms of primary accounting documents

Based on part 4 of article 9 of Federal Law No. 402-FZ, primary accounting documents are drawn up according to the forms approved by the head of the economic entity. Moreover, each primary accounting document must contain all the mandatory details established by part 2 of article 9 of Federal Law No. 402-FZ.

Since January 1, 2013, the forms of primary accounting documents contained in the albums unified forms primary accounting records are optional. At the same time, the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to remain mandatory for use.

Based on part 1 of Article 7 and Article 9 of Federal Law No. 402-FZ, the head of an economic entity also determines the composition of primary accounting documents used to formalize the facts of the economic life of an economic entity, and a list of persons entitled to sign primary accounting documents.

According to Part 4 of Article 9 of Federal Law No. 402-FZ, the forms of primary accounting documents used to formalize the facts of the economic life of an economic entity must be approved by the head of this economic entity.

The facts of economic life, drawn up
primary accounting documents

In accordance with Part 1 of Article 9 of Federal Law No. 402-FZ, each fact of economic life is subject to registration as a primary accounting document.

Proceeding from this, and also taking into account part 2 of Article 1 of Federal Law No. 402-FZ, documents that formalize the facts of economic life that did not take place, including those underlying the imaginary and sham transactions, should not be accepted for accounting.

Documents that are issued
cash transactions

In connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the second paragraph of Part 3 of Article 9 of this Federal Law shall not be applied.

At the same time, after December 31, 2012, the procedure for signing documents that formalize transactions with funds continues to be governed by regulatory legal acts approved by the authorized bodies in accordance with and on the basis of the legislation of the Russian Federation. In particular, the Regulation on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 No. 373-P, Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 No. 383-P.

Required details
primary accounting document

Part 2 of Article 9 of Federal Law No. 402-FZ establishes a list of mandatory details of the primary accounting document. The details included in this list in terms of composition and content are identical to the mandatory details of the primary accounting document (including documents drawn up according to the forms contained in the albums of unified forms of primary accounting documentation) provided for in Part 2 of Article 9 of Federal Law No. 129-FZ of November 21, 1996 "About accounting".

The legislation of the Russian Federation on accounting does not establish any restrictions on the inclusion of additional to mandatory details in primary accounting documents. The inclusion of additional to mandatory details in the primary accounting document is carried out by the organization, if necessary (due to the nature of the fact of economic life drawn up by this document, the requirements of regulatory legal acts, management needs, technology for processing accounting information, etc.).

Accounting registers

Forms of accounting registers

Based on part 5 of article 10 of Federal Law No. 402-FZ, the data contained in primary accounting documents are subject to registration and accumulation in accounting registers, the forms of which are approved by the head of the economic entity. Moreover, each accounting register must contain all the mandatory details established by part 4 of article 10 of Federal Law No. 402-FZ.

From January 1, 2013, the forms of accounting registers approved by the federal executive authorities prior to the entry into force of Federal Law No. 402-FZ are not mandatory.

Based on part 1 of Article 7 and Article 10 of Federal Law No. 402-FZ, the head of an economic entity also determines the composition of accounting registers used for registration and accumulation of data contained in the primary accounting documents of an economic entity2.

According to part 5 of article 10 of Federal Law No. 402-FZ, the forms of accounting registers used for registration and accumulation of data contained in the primary accounting documents of an economic entity must be approved by the head of this economic entity.

Accounting objects,
registered in accounting registers

In accordance with Part 1 of Article 10 of Federal Law No. 402-FZ, the data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.

Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 13 of Federal Law No. 402-FZ, nonexistent objects reflected in accounting only for the type (including unrealized expenses, non-existent obligations, facts of economic life that did not take place), as well as objects reflected in accounting instead of another object in order to cover it up (including those underlying sham transactions). The above does not apply to reserves, funds provided for by the legislation of the Russian Federation, and the cost of their creation.

Accounting accounts

In accordance with Part 1 of Article 10 of Federal Law No. 402-FZ, the data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers. According to part 3 of article 10 of Federal Law No. 402-FZ, accounting is carried out through double entry in accounting accounts, unless otherwise established by federal standards.

Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 10 of Federal Law No. 402-FZ, it is not allowed to maintain accounting accounts outside the accounting registers used by an economic entity.

Accounting (financial) statements

Basis for the preparation of accounting (financial) statements

In accordance with Part 1 of Article 13 of Federal Law No. 402-FZ, accounting (financial) statements must provide a reliable representation of the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, which is necessary for users of these statements to make economic solutions.

Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 10 of Federal Law No. 402-FZ, accounting (financial) statements should be drawn up on the basis of data contained in accounting registers.

Annual accounting (financial) statements for 2012

Due to the fact that, according to Article 32 of Federal Law No. 402-FZ, this Federal Law comes into force on January 1, 2013, when drawing up the annual accounting (financial) statements of an economic entity for 2012, it should be borne in mind that:

a) in accordance with part 1 of article 14 of Federal Law No. 402-FZ, the annual accounting (financial) statements consist of a balance sheet, a statement of financial results and annexes thereto. Based on this, in the composition of the annual accounting (financial) statements for 2012, the profit and loss statement should be referred to as the statement of financial results;

b) in accordance with part 2 of article 14 of Federal Law No. 402-FZ, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes thereto. Based on this, in the composition of the annual accounting (financial) statements for 2012, the report on the targeted use of funds received should be referred to as a report on the intended use of funds.

Based on the interrelated provisions of Part 1 of Article 13 of Federal Law No. 402-FZ, the second paragraph of clause 6 and the second paragraph of clause 11 of the Accounting Regulations "Financial Statements of an Organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. No. 43n, a non-profit organization provides in the accounting (financial) statements indicators of individual income and expenses (financial results) separately in relation to the form and procedure for drawing up a statement of financial results in the event that:

in the reporting year, this non-profit organization received income from entrepreneurial and (or) other income-generating activities;

the indicator of income received by a non-profit organization is significant;

disclosure of data on profits from entrepreneurial and (or) other income-generating activities in the statement of targeted use of funds is not enough to generate full presentation on the financial position of a non-profit organization, financial results of its activities and changes in its financial position;

without knowledge of the indicator of the income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities;

c) in accordance with Part 2 of Article 18 of Federal Law No. 402-FZ, an obligatory copy of the compiled annual accounting (financial) statements for 2012 is submitted to the state statistics body at the place of registration of the economic entity no later than three months after the end of the reporting period;

d) due to the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", Part 4 of Article 13 of this Federal Law shall not be applied. However, by virtue of Part 1 of Article 30 of Federal Law No. 402-FZ, clauses 6 and 37 of the Accounting Regulations “Financial Statements of an Organization” (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999, No. 43n, continue to apply;

e) in connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", clause "d" of Part 2 of Article 13 of this Federal Law shall not be applied. Based on this, from January 1, 2013, the auditor's report on the reliability of the accounting (financial) statements and the conclusion of the audit union of agricultural cooperatives, confirming the reliability of the accounting (financial) statements, are not included in these statements;

f) In connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", clause "e" of Part 2 of Article 13 of this Federal Law shall not be applied. Based on this, from January 1, 2013. explanatory note is not included in the accounting (financial) statements. However, by virtue of Part 1 of Article 30 of Federal Law No. 402-FZ, Section VШ of the Accounting Regulations “Financial Statements of an Organization” (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999, No. 43n, continues to apply. At the same time, the information provided for in this section is not an appendix to the balance sheet and the statement of financial results;

g) based on the legislation of the Russian Federation on energy saving and on increasing energy efficiency (in particular, part 5 of article 22 of the Federal Law "On energy saving and on increasing energy efficiency"), the information provided for by this legislation should be included in the information accompanying the annual accounting (financial) reporting.

Rules for drawing up a statement of financial results

Based on part 1 of Article 30 of Federal Law No. 402-FZ, prior to the approval of federal and sectoral accounting standards provided for by this Federal Law by the state accounting regulatory bodies, the rules apply to the preparation of the statement of financial results, appendices to the balance sheet and the statement of financial results drawing up a profit and loss statement, annexes to the balance sheet and the profit and loss statement, respectively, approved by the authorized federal executive bodies prior to the entry into force of Federal Law No. 402-FZ.

Signing accounting (financial) statements

Federal Law No. 402-FZ does not establish the procedure for signing the accounting (financial) statements of an economic entity (including the annual accounting (financial) statements for 2012). Accounting (financial) statements must be signed by persons authorized to do so by the legislation of the Russian Federation, or by the constituent documents of the economic entity, or by decisions of the relevant management bodies of the economic entity.

At the same time, in accordance with part 8 of article 13 of Federal Law No. 402-FZ, accounting (financial) statements are considered to be drawn up after the head of the economic entity has signed a copy of it on paper. Based on this, a copy of the accounting (financial) statements signed by the head of the economic entity must be kept in the affairs of an economic entity; moreover, the signature of the head of the economic entity must contain the date of signing this copy.

In cases where accounting (financial) statements are submitted to several addresses, such statements must be signed by the same authorized persons.

Addresses of submission of accounting (financial) statements

Federal Law No. 402-FZ does not establish the addresses of the mandatory submission of accounting (financial) statements (including the submission of annual accounting (financial) statements for 2012), except for the submission of a mandatory copy of the annual accounting (financial) statements in accordance with Article 18 of this Federal Law to the state statistics body at the place of registration of the economic entity (in the manner approved by Rosstat).

The addresses of the mandatory submission of accounting (financial) statements (in addition to the state statistics bodies), as well as the timing and procedure for such submission, are established by other federal laws, constituent documents of an economic entity, decisions of the relevant governing bodies of an economic entity. For example:

a) in accordance with Article 26 of the Federal Law "On State and Municipal Unitary Enterprises", the unitary enterprise at the end of the reporting period submits financial statements to the authorized bodies of state power of the Russian Federation, bodies of state power of the constituent entities of the Russian Federation or local self-government bodies;

b) in accordance with Article 23 of the Tax Code of the Russian Federation, taxpayers are required to submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year.

Approval of accounting (financial) statements

In accordance with part 9 of article 13 of Federal Law No. 402-FZ, the approval of accounting (financial) statements (including annual accounting (financial) statements for 2012) is carried out in the manner and in cases established by federal laws. For example:

a) in accordance with Article 48 of the Federal Law "On Joint Stock Companies" to the competence general meeting shareholders include the approval of the company's annual financial statements;

b) in accordance with Article 33 of the Federal Law "On Limited Liability Companies", the competence of the general meeting of participants in the company includes the approval of annual balance sheets society;

c) in accordance with Article 20 of the Federal Law "On State and Municipal Unitary Enterprises", the owner of the property unitary enterprise in respect of the specified enterprise, approves the accounting statements of the unitary enterprise.

In accordance with part 9 of Article 13 of Federal Law No. 402-FZ, the publication of accounting (financial) statements (including annual accounting (financial) statements for 2012) is carried out in the manner and in cases established by federal laws. For example:

a) in accordance with Article 92 of the Federal Law “On Joint Stock Companies”, an open joint stock company is obliged to disclose annual financial statements. Compulsory disclosure is carried out by the company in the amount and in the manner established by the federal executive body for the securities market;

b) in accordance with Article 49 of the Federal Law "On Limited Liability Companies" in the case public offering bonds and other equity securities, the company is obliged to publish annual balance sheets annually.

At the same time, according to part 10 of article 13 of Federal Law No. 402-FZ, in the event of publication of accounting (financial) statements that are subject to mandatory audit, such accounting (financial) statements must be published together with the auditor's report. Cases when accounting (financial) statements are subject to mandatory audit are established by Article 5 of the Federal Law “On Auditing”.

Interim accounting (financial) reporting

Based on part 4 of Article 13 of Federal Law No. 402-FZ, from January 1, 2013, interim accounting (financial) statements are drawn up in cases established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies (Ministry of Finance of Russia, Bank of Russia). For example, the need to draw up interim accounting (financial) statements is due to the fact that:

a) in the cases established by the Federal Law "On the Organization of Insurance Business in the Russian Federation", quarterly financial statements are submitted by the subject of insurance business to the insurance supervision body;

b) in the cases established by the Federal Law “On the Securities Market”, the quarterly financial statements of the securities issuer are subject to disclosure.

Based on article 23 of the Tax Code of the Russian Federation from January 1, 2013, quarterly financial statements in tax authorities does not appear.

Internal control

In accordance with Article 19 of Federal Law No. 402-FZ, an economic entity is obliged to organize and exercise internal control over the facts of economic life. An economic entity, whose accounting (financial) statements are subject to mandatory audit, is obliged to organize and exercise internal control over accounting and preparation of accounting (financial) statements (except for cases when the head of the economic entity has assumed the responsibility for accounting).

The legislation of the Russian Federation on accounting does not establish any restrictions on the order, methods, procedures for the implementation of the specified internal control.

Public sector organizations - state (municipal) institutions, state academies sciences, state bodies, local self-government bodies, governing bodies of state extrabudgetary funds, governing bodies of territorial state off-budget funds.

For accounting, the forms of primary accounting documents and accounting registers can be used, developed by the economic entity independently, provided by the recommendations in the field of accounting adopted by the non-state accounting regulation bodies, as well as other recommended forms (for example, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, form of the book (journal) of accounting facts economic activity, simplified forms of property records, provided for by order of the Ministry of Finance of Russia dated December 21, 1998, No. 64n).

Information of the Ministry of Finance of the Russian Federation of December 4, 2012 N PZ-10/2012 "On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ" On accounting "(PZ - 10/2012) "

The Department for Regulation of State Financial Control, Auditing, Accounting and Reporting has summarized the issues arising in connection with the entry into force of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Federal Law N 402-FZ), and with regard to the organization and maintenance of accounting by economic entities (with the exception of public sector organizations *, credit institutions and the Central Bank of the Russian Federation) reports the following. Accounting rules In accordance with Part 1 of Article 30 of Federal Law N 402-FZ, prior to the approval of federal and sectoral accounting standards provided for by this Federal Law, the rules for accounting and preparation of accounting (financial) statements approved by authorized federal executive bodies are applied. until the date of entry into force of Federal Law N 402-FZ. At the same time, the specified rules for maintaining accounting records and drawing up accounting (financial) statements are applied in the part that does not contradict Federal Law N 402-FZ. Primary accounting documents Forms of primary accounting documents Based on part 4 of Article 9 of Federal Law N 402-FZ, primary accounting documents are drawn up according to the forms approved by the head of the economic entity. Moreover, each primary accounting document must contain all the mandatory details established by part 2 of article 9 of Federal Law N 402-FZ. Since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to remain mandatory for use. Based on part 1 of article 7 and article 9 of Federal Law No. 402-FZ, the head of an economic entity also determines the composition of primary accounting documents used to formalize the facts of the economic life of an economic entity, and a list of persons entitled to sign primary accounting documents **. According to Part 4 of Article 9 of Federal Law N 402-FZ, the forms of primary accounting documents used to formalize the facts of the economic life of an economic entity must be approved by the head of this economic entity. Facts of economic life, drawn up by primary accounting documents In accordance with part 1 of article 9 of Federal Law N 402-FZ, each fact of economic life is subject to registration by a primary accounting document. Proceeding from this, and also taking into account part 2 of Article 1 of Federal Law N 402-FZ, documents that formalize the facts of economic life that did not take place, including those underlying the imaginary and sham transactions, should not be accepted for accounting. Documents by which transactions with monetary funds are drawn up In connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", the second paragraph of Part 3 of Article 9 of this Federal Law is not applicable. At the same time, after December 31, 2012, the procedure for signing documents that formalize transactions with funds continues to be governed by regulatory legal acts approved by the authorized bodies in accordance with and on the basis of the legislation of the Russian Federation. In particular, the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, the Regulation on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P. Mandatory details of the primary accounting document Part 2 of Article 9 of Federal Law N 402-FZ established a list of mandatory details of the primary accounting document. The details included in this list in terms of composition and content are identical to the mandatory details of the primary accounting document (including documents drawn up according to the forms contained in the albums of unified forms of primary accounting documentation) provided for in Part 2 of Article 9 of Federal Law No. 129-FZ of November 21, 1996 "About accounting". The legislation of the Russian Federation on accounting does not establish any restrictions on the inclusion of additional to mandatory details in primary accounting documents. The inclusion of additional to mandatory details in the primary accounting document is carried out by the organization, if necessary (due to the nature of the fact of economic life drawn up by this document, the requirements of regulatory legal acts, management needs, technology for processing accounting information, etc.). Accounting registers Forms of accounting registers Based on part 5 of Article 10 of Federal Law N 402-FZ, the data contained in primary accounting documents are subject to registration and accumulation in accounting registers, the forms of which are approved by the head of the economic entity. Moreover, each accounting register must contain all the mandatory details established by part 4 of article 10 of Federal Law N 402-FZ. From January 1, 2013, the forms of accounting registers approved by the federal executive authorities before the entry into force of Federal Law N 402-FZ are not mandatory. Based on part 1 of Article 7 and Article 10 of Federal Law No. 402-FZ, the head of an economic entity also determines the composition of accounting registers used for registration and accumulation of data contained in the primary accounting documents of an economic entity2. According to part 5 of article 10 of Federal Law N 402-FZ, the forms of accounting registers used for registration and accumulation of data contained in the primary accounting documents of an economic entity must be approved by the head of this economic entity. Accounting objects registered in accounting registers In accordance with part 1 of article 10 of Federal Law N 402-FZ, the data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers. Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 13 of Federal Law N 402-FZ, nonexistent objects reflected in accounting only for the type (including unrealized expenses, non-existent obligations, facts of economic life that did not take place), as well as objects reflected in accounting instead of another object in order to cover it up (including those underlying sham transactions). The above does not apply to reserves, funds provided for by the legislation of the Russian Federation, and the cost of their creation. Accounting accounts In accordance with Part 1 of Article 10 of Federal Law N 402-FZ, the data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers. According to part 3 of article 10 of Federal Law N 402-FZ, accounting is carried out by means of double entry in accounting accounts, unless otherwise established by federal standards. Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 10 of Federal Law N 402-FZ, it is not allowed to maintain accounting accounts outside the accounting registers used by the economic entity. Accounting (financial) statements Basis for drawing up accounting (financial) statements In accordance with part 1 of article 13 of Federal Law N 402-FZ, accounting (financial) statements must provide a reliable idea of ​​the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flow funds for the reporting period required by the users of these reports to make economic decisions. Proceeding from this, and also taking into account part 2 of article 1 and part 1 of article 10 of Federal Law N 402-FZ, accounting (financial) statements should be drawn up on the basis of data contained in accounting registers. Annual accounting (financial) statements for 2012 Due to the fact that, in accordance with Article 32 of Federal Law N 402-FZ, this Federal Law comes into force on January 1, 2013, when drawing up the annual accounting (financial) statements of an economic entity for 2012 d. it should be borne in mind that: a) in accordance with part 1 of article 14 of Federal Law N 402-FZ, the annual accounting (financial) statements consist of a balance sheet, a statement of financial results and annexes thereto. Based on this, in the composition of the annual accounting (financial) statements for 2012, the profit and loss statement should be referred to as the statement of financial results; b) in accordance with part 2 of article 14 of Federal Law N 402-FZ, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes thereto. Based on this, in the composition of the annual accounting (financial) statements for 2012, the report on the targeted use of funds received should be referred to as a report on the intended use of funds. Based on the interrelated provisions of Part 1 of Article 13 of Federal Law No. 402-FZ, the second paragraph of clause 6 and the second paragraph of clause 11 of the Accounting Regulations "Financial Statements of an Organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n, a non-profit organization provides in the accounting (financial) statements indicators on individual income and expenses (financial results) separately in relation to the form and procedure for drawing up a statement of financial results in the case when: in the reporting year, this non-profit organization received income from an entrepreneurial and ( or) other income-generating activity; the indicator of income received by a non-profit organization is significant; disclosure of data on profits from entrepreneurial and (or) other income-generating activities in the statement of targeted use of funds is not enough to form a complete picture of the financial position of a non-profit organization, financial results of its activities and changes in its financial position; without knowledge of the indicator of the income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities; c) in accordance with Part 2 of Article 18 of Federal Law No. 402-FZ, an obligatory copy of the compiled annual accounting (financial) statements for 2012. submitted to the state statistics body at the place of registration of the economic entity no later than three months after the end of the reporting period; d) due to the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", Part 4 of Article 13 of this Federal Law shall not be applied. However, by virtue of part 1 of article 30 of Federal Law N 402-FZ, clauses 6 and 37 of the Accounting Regulations "Accounting statements of an organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 N 43n, continue to apply; e) in connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", clause "g" of Part 2 of Article 13 of this Federal Law shall not be applied. Based on this, from January 1, 2013, the auditor's report on the reliability of the accounting (financial) statements and the conclusion of the audit union of agricultural cooperatives, confirming the reliability of the accounting (financial) statements, are not included in these statements; f) in connection with the loss of force from January 1, 2013 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", clause "e" of Part 2 of Article 13 of this Federal Law shall not be applied. Based on this, from January 1, 2013, the explanatory note is not included in the accounting (financial) statements. However, by virtue of Part 1 of Article 30 of Federal Law N 402-FZ, Section VШ of the Accounting Regulations "Financial Statements of an Organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 N 43n, continues to apply. At the same time, the information provided for in this section is not an appendix to the balance sheet and the statement of financial results; g) based on the legislation of the Russian Federation on energy saving and on increasing energy efficiency (in particular, part 5 of article 22 of the Federal Law "On energy saving and increasing energy efficiency"), the information provided for by this legislation should be included in the information accompanying the annual accounting (financial) reporting. Rules for drawing up a statement of financial results Proceeding from part 1 of Article 30 of Federal Law N 402-FZ, prior to the approval of federal and sectoral accounting standards provided for by this Federal Law by state accounting regulatory bodies, in relation to the preparation of a statement of financial results, annexes to the balance sheet and In the report on financial results, the rules for drawing up, respectively, a profit and loss statement, annexes to the balance sheet and the profit and loss statement, approved by the authorized federal executive bodies before the date of entry into force of Federal Law N 402-FZ, are applied. Signing of accounting (financial) statements Federal Law N 402-FZ does not establish the procedure for signing accounting (financial) statements of an economic entity (including the annual accounting (financial) statements for 2012). Accounting (financial) statements must be signed by persons authorized to do so by the legislation of the Russian Federation, or by the constituent documents of the economic entity, or by decisions of the relevant management bodies of the economic entity. At the same time, in accordance with part 8 of article 13 of Federal Law N 402-FZ, accounting (financial) statements are considered to be drawn up after signing a copy of it on paper by the head of the economic entity. Based on this, a copy of the accounting (financial) statements signed by the head of the economic entity must be kept in the affairs of an economic entity; moreover, the signature of the head of the economic entity must contain the date of signing this copy. In cases where accounting (financial) statements are submitted to several addresses, such statements must be signed by the same authorized persons. Addresses for submission of accounting (financial) statements Federal Law N 402-FZ does not establish the addresses of mandatory submission of accounting (financial) statements (including the submission of annual accounting (financial) statements for 2012), with the exception of submission in accordance with Article 18 of this Federal Law of mandatory a copy of the annual accounting (financial) statements to the state statistics body at the place of registration of the economic entity (in the manner approved by Rosstat). The addresses of the mandatory submission of accounting (financial) statements (in addition to the state statistics bodies), as well as the timing and procedure for such submission, are established by other federal laws, constituent documents of an economic entity, decisions of the relevant governing bodies of an economic entity. For example: a) in accordance with Article 26 of the Federal Law "On State and Municipal Unitary Enterprises", the unitary enterprise at the end of the reporting period submits accounting reports to the authorized bodies of state power of the Russian Federation, bodies of state power of the constituent entities of the Russian Federation or local self-government bodies; b) in accordance with Article 23 of the Tax Code of the Russian Federation, taxpayers are required to submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year. Approval of accounting (financial) statements In accordance with part 9 of article 13 of Federal Law No. 402-FZ, the approval of accounting (financial) statements (including annual accounting (financial) statements for 2012) is carried out in the manner and in cases established by federal laws. For example: a) in accordance with Article 48 of the Federal Law "On Joint Stock Companies", the competence of the general meeting of shareholders includes the approval of the company's annual financial statements; b) in accordance with Article 33 of the Federal Law "On Limited Liability Companies", the competence of the general meeting of the company's participants includes the approval of the company's annual balance sheets; c) in accordance with Article 20 of the Federal Law "On State and Municipal Unitary Enterprises", the owner of the property of the unitary enterprise in relation to the said enterprise approves the financial statements of the unitary enterprise. Publication of accounting (financial) statements In accordance with part 9 of Article 13 of Federal Law N 402-FZ, publication of accounting (financial) statements (including annual accounting (financial) statements for 2012) is carried out in the manner and in cases established by federal laws. For example: a) in accordance with Article 92 of the Federal Law "On Joint Stock Companies", an open joint stock company is obliged to disclose annual financial statements. Compulsory disclosure is carried out by the company in the amount and in the manner established by the federal executive body for the securities market; b) in accordance with Article 49 of the Federal Law "On Limited Liability Companies", in the event of a public offering of bonds and other equity securities, the company is obliged to publish annual balance sheets annually. Moreover, in accordance with part 10 of article 13 of Federal Law N 402-FZ, in the event of publication of accounting (financial) statements that are subject to mandatory audit, such accounting (financial) statements must be published together with the auditor's report. Cases when accounting (financial) statements are subject to mandatory audit are established by Article 5 of the Federal Law "On Auditing". Interim accounting (financial) statements Based on part 4 of Article 13 of Federal Law No. 402-FZ, from January 1, 2013, interim accounting (financial) statements are drawn up in cases established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies (Ministry of Finance of Russia , Bank of Russia). For example, the need to draw up interim accounting (financial) statements is due to the fact that: a) in the cases established by the Federal Law "On the organization of insurance business in the Russian Federation", the quarterly financial statements are submitted by the subject of insurance business to the insurance supervision body; b) in cases established by the Federal Law "On the Securities Market", the quarterly financial statements of the securities issuer are subject to disclosure. Based on Article 23 of the Tax Code of the Russian Federation, quarterly financial statements have not been submitted to the tax authorities since January 1, 2013. Internal control In accordance with Article 19 of Federal Law No. 402-FZ, an economic entity is obliged to organize and exercise internal control over the facts of economic life. An economic entity, whose accounting (financial) statements are subject to mandatory audit, is obliged to organize and exercise internal control over accounting and preparation of accounting (financial) statements (except for cases when the head of the economic entity has assumed the responsibility for accounting). The legislation of the Russian Federation on accounting does not establish any restrictions on the order, methods, procedures for the implementation of the specified internal control. _____________________________ * Public sector organizations - state (municipal) institutions, state academies of sciences, state bodies, local self-government bodies, governing bodies of state extra-budgetary funds, governing bodies of territorial state extra-budgetary funds. ** For accounting, the forms of primary accounting documents and accounting registers can be used, developed by the economic entity independently, provided by the recommendations in the field of accounting adopted by the non-state accounting regulation bodies, as well as other recommended forms (for example, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation, the form of a book (journal) for recording the facts of economic activity, simplified forms of property records provided for by order of the Ministry of Finance of Russia dated December 21, 1998 N 64n).

Document overview

Accounting rules from January 1, 2013: some clarifications.
On January 1, 2013, the Law on Accounting comes into force. Some points have been clarified.
Prior to the approval of federal and industry accounting standards provided for by this law, the rules for maintaining accounting and preparing accounting (financial) statements, approved by the authorized bodies before January 1, 2013, are applied. They are in effect in the part that does not contradict the law.
From the indicated date, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not obligatory for use. Primary accounting documents are drawn up according to the forms approved by the head of the economic entity. The latter also determines the composition of these documents and the list of persons entitled to sign them. The organization, if necessary, can include additional to mandatory details in the primary accounting document.
The basics of drawing up the accounting (financial) statements are explained, by whom it is signed, how it is approved, at which addresses it is presented, how it is published. It is specified that the annual accounting (financial) statements for 2012 are drawn up according to the new rules. Starting from January 1, 2013, the quarterly financial statements are not submitted to the tax authorities.

The legal act establishes uniform requirements for reporting. They are mandatory for all entities carrying out business activities, if specified in the regulations. Let's consider some articles of the act (briefly).

Review of 402-FZ "On Accounting"

The purpose of the document is to create a legal mechanism that would regulate reporting activities. O accounting (402-FZ) extends its action to the following:

1. Non-profit and commercial associations.
2. Government agencies, local government structures, governing bodies of off-budget state and territorial funds.
3. Individual entrepreneurs, private practicing notaries, lawyers and other similar entities.
4. Representative offices / branches and other structural divisions of enterprises created by legislative regulations foreign states located on the territory of the Russian Federation, as well as international organizations and their branches operating within Russia, unless otherwise established by agreements between the Russian Federation and foreign countries.

Accounting Regulations

402-FZ is used in the management of budgetary assets and liabilities of the Russian Federation, regions and municipalities, in the implementation of transactions that change them. Its provisions also apply when reporting on expense and income items. The articles of the act are used in the implementation of activities for the formation of documentation by the trustee for the transferred to him material assets, as well as when conducting, by one of the participants in a simple partnership, reporting on material values ​​and related objects. The requirements of the law are applied in accounting in the course of the execution of an agreement on the sharing of manufactured products, unless otherwise provided in Federal Law No. 225.

Exceptions

Legal act on accounting (402-FZ) does not apply when summarizing information required for reporting for:

1. Internal use in the enterprise.
2. Providing a credit institution in accordance with its requirements.
3. Other purposes, if its application is not provided for by separate legal documents.

Objects

Establishes a list of categories for which the primary documents... Such objects include:

1. The facts of the economic activity of the enterprise.
2. Obligations.
3. Assets.
4. Sources of financing for the work of the enterprise.
5. Expenses.
6. Income.
7. Other objects, if specified by standards.

Obligation to compile documentation

402-FZ "On Accounting" ( latest revision) contains a number of prescriptions for economic agents. In particular, the obligation to keep records is established, unless otherwise provided by other legal acts. The following can be exempted from the need to keep accounting:

1. Individual entrepreneurs, individuals in private practice. They may not generate documentation if, according to the Tax Code, they take into account expenses and incomes or only receipts, as well as other taxable items in the manner prescribed therein.
2. Representative offices / branches of organizations established in the manner prescribed by legal acts of a foreign state, located on the territory of the Russian Federation. These entities may not generate documentation if, in accordance with the Tax Code, they take into account expenses and income, as well as other taxable items in accordance with the rules established in the Code.

Nuances

Legal act on accounting (402-FZ) prescribes continuous generalization of information from the date of state registration of the enterprise until the completion of its activities in connection with the liquidation / reorganization. Organizations that have become participants in programs for the implementation of development, research and commercialization of results can use the simplified reporting methods provided for small businesses. This provision is valid in case of obtaining the appropriate status, in accordance with Federal Law No. 244.

Organizational moments

"On accounting" provides for a number of rights and obligations for heads of enterprises and individual entrepreneurs. In particular, reporting and storage of documentation is organized by the director of the organization. If an individual entrepreneur or an entity engaged in private practice maintains records in accordance with the provisions of Federal Law No. 402, they have obligations similar to those established for enterprise managers. The director of the organization, with the exception of the credit one, assigns the corresponding duties to the specialist who is on the staff. He can also enter into a contract with a third-party company that provides accounting services... The head of a credit institution is instructed to assign the relevant duties only to a specialist on the staff. An individual entrepreneur has the right to independently keep records.

Requirements for specialists

Law 402-FZ prescribes that in OJSCs, except for credit institutions, insurance companies, private pension funds, investment joint stock funds, as well as in other enterprises whose securities were admitted to trading on stock exchanges, in governing bodies in off-budget territorial and state funds, ch. an accountant or a specialist performing his functions should have:

1. Higher vocational education.
2. Work experience in the specialty. It should be related to record keeping, reporting or auditing. Work experience must be at least three of the last five years, and if there is no higher professional education - at least 5 of the last 7 years (calendar).

The specialist should not have an outstanding / unexpunged conviction for economic crimes. Additional requirements for an executive officer may be provided for by other laws. If the company enters into a contract with a third-party specialist, he must meet the above requirements. If another legal entity is involved to carry out accounting, the staff must have at least one employee who meets the above characteristics. To the chief accountant in financial and credit organization it is necessary to comply with the requirements determined by the Central Bank.

Disagreements

In some cases, controversial points may arise. In particular, there may be disagreements regarding accounting between the director of the enterprise and the official who keeps the records. In such situations, the data present in are not accepted / accepted by the specialist for registration and accumulation in the relevant registers on the written order of the chief. The manager is solely responsible for the information generated as a result of these actions. Similarly, the issue of reflecting the accounting object is resolved. In this case, an order of the head is also issued, according to which the specialist shows / does not show the disputable asset. Responsibility for the reliability of the financial result and movement financial resources borne by the director.

2. In the event that an individual entrepreneur, a person engaged in private practice, maintain accounting records in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, and also bear other obligations established by this Federal Law for the head of the economic subject.

3. The head of an economic entity is obliged to entrust accounting to the chief accountant or other official of this entity, or to conclude an agreement on the provision of accounting services, unless otherwise provided by this part. The head of a credit institution is obliged to entrust accounting to the chief accountant. The head of an economic entity who, in accordance with this Federal Law, has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in part 5 of Article 6 of this Federal Law, may take over accounting.

3.1. The procedure for transferring powers for accounting and submitting accounting (financial) statements by organizations in the budgetary sphere is established by the budgetary legislation of the Russian Federation.

4. In open joint-stock companies (with the exception of credit institutions), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are admitted to trading in organized auctions (with the exception of credit institutions) , in organizations of the budgetary sphere that draw up consolidated (summary) budgetary statements, consolidated statements of state (municipal) institutions, the chief accountant or other official entrusted with the maintenance of accounting must meet the following requirements:

1) have a higher education;

2) have at least three years of work experience in accounting, preparation of accounting (financial) statements or auditing activities, and in the absence of higher education in accounting and auditing, at least five years out of the last seven calendar years;

3) not have an unexpunged or outstanding conviction for crimes in the field of economics.

5. Additional requirements for the chief accountant or other official charged with maintaining accounting records may be established by other federal laws.

6. An individual with whom an economic entity enters into an agreement on the provision of accounting services must comply with the requirements established by part 4 of this article. A legal entity with which an economic entity enters into an agreement on the provision of accounting services must have at least one employee who meets the requirements established by part 4 of this article, with whom an employment contract has been concluded.

7. The chief accountant of a credit institution and the chief accountant of a non-credit financial institution must meet the requirements established by the Central Bank of the Russian Federation.

8. In the event of a disagreement regarding accounting between the head of an economic entity and the chief accountant or other official entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded:

1) the data contained in the primary accounting document are accepted (not accepted) by the chief accountant or other official entrusted with accounting, or by the person with whom an agreement on the provision of accounting services has been concluded, for registration and accumulation in registers accounting by written order of the head of an economic entity, who is solely responsible for the information generated as a result;

2) the accounting object is reflected (not reflected) by the chief accountant or other official entrusted with accounting, or by a person with whom an agreement on the provision of accounting services has been concluded, in the accounting (financial) statements on the basis of a written order of the head an economic entity that is solely responsible for the accuracy of the presentation of the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period.

Judicial practice under Article 7 of the Federal Law dated 06.12.2011 No. 402-ФЗ

Decision of October 4, 2019 in case No. А24-3067 / 2019

Arbitration Court of the Kamchatka Territory (CA of the Kamchatka Territory)

Activities government agencies, local authorities and organizations, indicating their storage time, was approved by Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558. According to paragraph 7 of Article 3 and part 1 of Article 7 of Law No. 402-FZ, accounting and storage of accounting documents are organized by the head economic entity, which is understood as a person who is ...

Decision of September 30, 2019 in case No. А13-6434 / 2019

Arbitration Court of the Vologda Region (AC of the Vologda Region)

For unforeseen work and costs; non-observance of the conditions stipulated by part 1 of article 720 of the Civil Code of the Russian Federation, which entailed a violation of subparagraphs 1 and 2 of paragraph 8 of article 7 of the Federal Law dated 06.12.2011 No. 402-FZ "On accounting", in terms of accepting for accounting and payment of documents containing inaccurate information about the performance of work on ...

Resolution of September 6, 2019 in case No. А41-30950 / 2019

Tenth Arbitration Court of Appeal (10 AAC)

Taken in this legal entity routine selection and control procedures. According to Articles 3, 9, 23 and 24 of the Tax Code of the Russian Federation and Clause 1 of Article 7 of Federal Law No. 402-FZ dated 06.12.2011 "On Accounting" ...

Decision of September 5, 2019 in case No. А47-13680 / 2018

Arbitration Court of the Orenburg Region (AS of the Orenburg Region)

Region, Matveevsky district, with. Matveevka); 5. Mukhutdinov Rayana Zakievich (Orenburg region, Matveevsky district, village Staroyakupovo); 6.Sairanov Robert Rinatovich (Orenburg region, Matveevsky district, village Staroashirovo); 7. Sairanov Talgat Menkhanovich (Orenburg region, Matveevsky district, village Matveevka); 8. Sviridov Grigory Pavlovich (Orenburg region, Matveevsky district, village Matveevka); 9.Stroykin Nikolai Vasilievich (Orenburg region, Matveevsky district, ...

Resolution of September 4, 2019 in case No. А65-8030 / 2019

Eleventh Arbitration Court of Appeal (11 AAC)

Compliance with micro financial institutions requirements of Law No. 151-FZ, other federal laws and other regulatory legal acts, regulations of the Bank of Russia, taking into account the specifics established by Article 7. 2 of Law No. 151-FZ. Based on the norms of Art. 14 of Law No. 151-FZ, the Bank of Russia sends to the microfinance organization the binding instructions, and also requests the documents required for ...

Resolution of September 4, 2019 in case No. А44-6552 / 2015

Arbitration Court of the Novgorod Region (AS of the Novgorod Region)

In organizations, compliance with the law when performing business transactions, organization of storage of accounting documents, accounting registers and financial statements (paragraph 1 of Article 6, paragraph 1 of Article 7, Article 29 of the Federal Law dated 06.12.2011 No. 402-FZ "On Accounting") and the obligation of the head of the debtor in established cases to provide the arbitration to the accounting manager (clause 3 ....

Federal Law of 18.07.2017 No. 160-FZ amended the Federal Law of 06.12.2011 No. 402-FZ "On Accounting". The amendments enter into force on July 19, 2017. What provisions does the amendment relate to? What does an accountant need to know about them? Are all companies affected by the amendments? We will answer these and other questions.

Law as amended

The President of the Russian Federation signed Federal Law No. 160-ФЗ dated July 18, 2017 with amendments to Federal Law No. 402-ФЗ dated December 6, 2011 "On Accounting". The text of the document was published on the Official Internet Portal of Legal Information. The law came into force on the day of its official publication, that is, on July 19, 2017. Let's list the main amendments.

Amendment 1: a new kind of regulatory documents

The commented law supplements the list of documents regulating accounting with a new type of document - a normative act of the Central Bank of the Russian Federation. From July 19, 2017, the regulations of the Central Bank of the Russian Federation will establish accounting charts for credit institutions and non-credit financial institutions, the procedure for their application, as well as the procedure for reflecting individual accounting objects on the accounting accounts by credit and non-credit financial institutions. For this purpose, in particular, Article 21 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting” has been supplemented.

Amendment 2: new functions of the Central Bank of the Russian Federation

From July 19, 2017, the functions of the Bank of Russia (Central Bank of the Russian Federation) in the field of accounting regulation are being supplemented. So, in particular, it is specified that the regulator develops and approves industry accounting standards and generalizes the practice of applying standards and regulations.

Amendment 3: PBUs became federal accounting standards

Accounting regulations approved by the Ministry of Finance in the period from October 1, 1998 to the date of entry into force of the accounting law, are recognized as federal standards from July 19, 2017. An amendment to this was made in Part 1.1 of Art. 30 of the Federal Law of December 6, 2011 No. 402-FZ.