About system regulatory regulation accounting We told in. In this material, we will discuss in more detail on accounting standards.

What are accounting standards

Accounting Standard is a document that establishes the minimum necessary, as well as the permissible ways of accounting in accounting (clause 3 of Article 3 of the Federal Law of December 6, 2011 No. 402-FZ).

Allocate the following types of accounting standards (Part 1 of Art. 21 of the Federal Law No. 402-ФЗ 06.12.2011):

• federal accounting standards;
• industry accounting standards;
• accounting standards established by the Organization itself.

At the same time, federal accounting standards and industry standards are obligatory for use, unless otherwise established by such standards (Part 2 of Art. 21 of the Federal Law of December 6, 2011 No. 402-FZ).

The difference between industry accounting standards from federal is that industry standards establish features of the application of federal standards in certain types economic activity.

Below will look at what issues are governed by federal standards.

Federal Accounting Standards

Federal accounting standards Applied regardless of the type of economic activity and establish, in particular (Part 3 of Art. 21 of the Federal Law of December 6, 2011 No. 402-ФЗ):

• definitions and signs, the order of their classification, the conditions for making them to account and write off;
• permissible ways to assess accounting objects;
• the procedure for recalculating the cost of accounting facilities expressed in foreign currency in rubles;
• accounting policies;
• account of accounting accounts and procedure for its use;
• composition, content and procedure for formation accounting reporting;
• simplified accounting methods, including simplified accounting reporting;

The procedure for the development and approval of federal standards is provided for by Art. 27 of the Federal Law of 06.12.2011 No. 402-FZ.

Federal standards Approved by the Ministry of Finance (Art. 23 of the Federal Law of 06.12.2011 No. 402-FZ, paragraph 1 of the provisions, approved. Decree of the government of 30.06.2004 No. 329).

Prior to the approval of federal standards, the main Russian accounting standards are accounting provisions (PBUs) (Article 30 of the Federal Law of December 6, 2011 No. 402-ФЗ).

Currently, national accounting standards numbered 24 PBUs. The National Accounting Standards can also include a provision for accounting and accounting reporting in the Russian Federation (the order of the Ministry of Finance of July 29, 1998 No. 34n), as well as the Regulation on accounting of long-term investments (

1. Documents in the field of accounting regulation include:

ConsultantPlus: Note.

Federal accounting standards for public sector organizations, approved by July 26, 2019, are recognized by federal accounting standards. state finance (FZ dated July 26, 2019 N 247-FZ).

4. Federal standards can establish accounting requirements for certain types of economic activities.

(see text in the previous edition)

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

6. Accounting accounts for credit institutions and non-interests financial organizations and the procedure for their application, the order of reflecting on accounting accounts of individual accounting and accounting facilities and accounting accounts in accordance with indicators of accounting (financial) reporting of credit institutions and non-credit financial organizations, forms of disclosure of information in accounting (financial) accounting of credit institutions and non-credit financial organizations are established by regulatory acts Central Bank Russian Federation.

(see text in the previous edition)

7. Accounting recommendations are made in order to properly apply federal and sectoral standards, reducing expenses for the organization of accounting, as well as the dissemination of best practices of the organization and accounting, research results and accounting research.

9. Accounting recommendations may be made regarding the procedure for the application of federal and sectoral standards, forms of accounting documents, with the exception of established by federal and sectoral standards, organizational forms of accounting, accounting services of economic entities, accounting technologies, organization order and the implementation of internal control of their activities and accounting, as well as the procedure for developing standards by these persons.

11. Standards of the economic entity are intended to streamline the organization and maintenance of accounting.

12. The need and procedure for developing, approving, changes and cancellation of the standards of the economic entity is established by this subject independently.

Accounting Standard - A document establishes accounting requirements, as well as permissible ways of conducting accounting. Standards are divided into federal, industry, international and standard organizations (economic entities).

Comment

Accounting Standards These are documents that establish accounting requirements, as well as permissible ways of conducting accounting. They are divided into federal, industry, international and standards of the Organization (Economic Subject).

Russian accounting standards (RAS) may be called accounting provisions (PBU). Such titles gave the Ministry of Finance to this type of documents.

Accounting standards are usually devoted to any section of accounting. For example, the standard for fixed assets, the standard for intangible assets, Standard for income, etc.

(paragraph 3 of Art. 3) Determines:

"Accounting Standard - a document establishing minimally required requirements To accounting, as well as permissible ways of accounting. "

Recalls standards to documents in the field of accounting regulation (Art. 21). So, it is indicated that the documents in the field of accounting regulation include:
1) federal standards;
2) industry standards;
3) recommendations in accounting;
4) Standards of the Economic Subject.

The federal and industry standards are mandatory to use (unless otherwise established by these standards).

Federal standards Regardless of the type of economic activity, they establish:
1) identifying and signs of accounting objects, the procedure for their classification, the conditions for making them to accounting and write off them in accounting;
2) permissible methods of monetary measurement of accounting facilities;
3) the procedure for recalculating the value of accounting facilities expressed in foreign currency in the currency of the Russian Federation for accounting purposes;
4) accounting requirements, including the definition of the conditions for its change, inventory of assets and obligations, accounting documents and document flow in accounting, including types electronic signaturesused to sign accounting documents;
5) accounting accounts plan and the procedure for its application, except for accounting accounts plan for credit institutions and the procedure for its application;
6) the composition, content and procedure for the formation of information disclosed in accounting (financial) reporting, including samples of the forms of accounting (financial) reporting, as well as the composition of the accounting balance sheet and the financial performance report and the composition of the accounting balance sheet and the report on target use funds;
7) conditions under which accounting (financial) reporting gives a reliable idea of \u200b\u200bthe financial situation of the economic entity at the reporting date, financial result of its activities and cash flow reporting period;
8) the composition of the last and first accounting (financial) reporting in reorganization legal entity, the procedure for its preparation and monetary measurement of objects in it;
9) the composition of the last accounting (financial) reporting in the liquidation of a legal entity, the procedure for its preparation and monetary measurement of objects in it;
10) Simplified accounting methods, including simplified accounting (financial) reporting, for small business entities.

Federal standards can establish special accounting requirements (including accounting policies, accounting accounts plan and procedure for its application) of public sector organizations, as well as accounting requirements for certain types of economic activities.

Examples of federal accounting standards

Industry standards We establish the features of the application of federal standards in certain types of economic activity.

Accounting recommendations Accepted in order to properly apply federal and sectoral standards, reducing the cost of organizing accounting, as well as the dissemination of best practices for organizing and conducting accounting, research results and accounting research.

Accounting recommendations may be made regarding the procedure for the application of federal and industry standards, forms of accounting documents, with the exception of established by federal and sectoral standards, organizational forms of accounting, accounting services of economic entities, accounting technologies, Organization and implementation Internal control of their activities and accounting, as well as the procedure for developing standards by these persons.

Standards of the Economic Subject Designed to streamline the organization and maintenance of accounting.

The need and procedure for developing, approving, changes and cancellation of the standards of an economic entity are established by this subject independently.

Standards of the economic entity are applied equally and equally to all divisions of the economic entity, including its branches and representative offices, regardless of their location.

The economic entity, which has subsidiaries, is entitled to develop and approve its standards, mandatory for use by such societies. Standards of the specified subject, mandatory use of the main society and its subsidiaries, should not create obstacles to the implementation of their activities.

Federal and sectoral standards should not contradict. Industry standards should not contradict federal standards. Accounting recommendations, as well as the standards of the economic entity, should not contradict the federal and industry standards.

Federal and sectoral standards, as well as the program 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.

Development of Russian accounting standards

For a long time, from 2012 to 2016 The Ministry of Finance of the Russian Federation did not develop new PBUs. The fact is that in accordance with Art. The 27th Developer of the Federal Accounting Standard is not the Ministry of Finance of the Russian Federation, but any, the so-called subject of non-state regulation of accounting. But first, the subjects of non-state regulation of accounting did not very actively undertake this work.

In 2016, the Order of the Ministry of Finance of the Russian Federation dated May 23, 2016 No. 70N, which approved the program for the development of federal accounting standards for 2016-2018. " According to this program, 14 new accounting standards (or new versions of old standards) will be developed, as well as 6 changes to existing standards. New accounting standards and changes in already existing ones will take effect from 2018 to 2020.

It should be noted that the Ministry of Finance of the Russian Federation has the right to develop federal standards:

1) for public sector organizations;

2) In the event that no subject of non-state accounting regulation does not undertake commitments to develop a federal standard provided for by the approved program for the development of federal standards.

National accounting standards

In most countries, including in Russia, national accounting standards are developed on the basis of IFRS. In addition, the orientation on the historically established standards of keeping accounting is doubtful, since the domestic accounting practice in the conditions of the market was interrupted for several decades. During this time, the principles of organization market economy We have undergone significant changes. The current experience of foreign countries in the organization of accounting will be very useful.

The need and logicality of an integrated approach to reforming the accounting system and reporting is dictated not only by the reasons for a methodological nature, but also purely applied aspects of accounting activities. With the acquisition of economic independence, an increasing number of enterprises are included in the international business. Therefore, the methodological foundations of international accounting standards and reporting have been based on the preparation of domestic accounting standards. However, this approach does not imply a complete dismantling. existing system accounting. We are talking about serious changes associated with the natural expansion of the circle of accounting objects, adding flexibility to apply the existing and introduction of fundamentally new methods of accounting, a change in the accountant's place in the management of economic processes.

Russian Accounting Standards (PBU) Determine the basic rules that establish the procedure for accounting and evaluating certain accounting facilities. PBU specifies the Federal Law of December 6, 2011 No. 402-FZ "On Accounting." Currently, 24 accounting and reporting standards have been developed and approved in Russia. In 2014, the adoption of two new PBUs - "Rent", "employee remuneration" and three more PBUs, providing for the introduction of significant changes to the current PBUs, mainly aimed at rapprochement of these PBUs with IFRS - "fixed assets", "stocks" and "income and expenses".

The accounting position usually includes the following elements:

• - Name and PBU number;
• – general provisions (the scope of application of the corresponding PBU and the conditions for recognizing the corresponding accounting object) are indicated);
• - definitions (basic definitions and concepts on the relevant accounting object);
• - Evaluation (specified different kinds applied estimates on the object);
• - accounting procedure (describes the procedure for taking into account the availability and changes in the relevant object of accounting);
• - disclosure of information (the composition of the information to be disclosed in the information on accounting policies and accounting reports is indicated.

Domestic PBU, in contrast to international standards, we are not advisory, but mandatory. Most PBUs provide various accounting options for the respective objects.

In 2013-2014 A number of PBUs are accepted, which will allow to maximize the domestic standards in accordance with IFRS.

Consider comparative characteristic current IFRS and RAS1 (Table 1.1).

Main tasks, objects and accounting principles (rules, assumptions and requirements)

Accounting is the formation of documented systematized information about accounting facilities.

The main goal of accounting is.

• - formation of complete and reliable information to provide internal and external users;
• - Analysis of information to identify the trends of the enterprise, making management decisions.

Table 1.1.

Comparative characteristics of international and domestic accounting standards and reporting standards

To achieve the above objectives, it is necessary to perform the following tasks:

• – formation of full, reliable information about economic processes and the results of the enterprise;
• - control over compliance with the legislation of the Russian Federation;
• - control over the presence and movement of property, the use of material, labor and financial resources in accordance with the norms, regulations and estimates;
• - identification of intricure production reserves and their effective use;
• - control of remuneration to employees of the enterprise;
• - timely and accurate determination of the actual costs of production (works, services);
• - accurate and timely accounting of financial results (profits, losses);
• - Proper calculation and timely transfer to the budget tax payments;
• - timely fulfillment of the obligations of the enterprise to the authorities social insurance, in front of the bank, suppliers and contractors, customers and buyers, founders and other counterparties;
• - Timely claims accounts receivable;
• - obtaining the necessary data to draw up balances and reports and their timely provision to the relevant authorities.

Accounting object It is the financial and economic activity of the organization, consisting of:

• 1) objects that make up the economic activities of the organization;
• 2) objects providing economic activities of the Organization.

The objects constituting the organization's economic activities include the facts of economic life; assets; obligations; sources of financing its activities; income; costs; Other objects, such as the capital capital.

Consider objects that make up economic activities. They can be combined into two main groups.

Sources household agents Also divided into two groups.

Economic processes divide:

• 1) on the process of the preparation (acquisition), during which the material and production reserves necessary to ensure the production process are acquired;
• 2) the production process, during which products are produced, work is performed, services are provided;
• 3) the implementation process, during which the final financial results Organizations (profit or loss).

The result of the preparation and production is saving or exterior.

The result of the implementation is profit or lesion.

Under accounting method Understand the combination of ways and techniques of accounting with the use of fundamental elements. The main elements of the accounting method are:

• 1) Accounts and Double Record. Accounting accounts - Special registers intended for accounting for economic funds and sources of their formation. Method double recording - Method of interrelated reflection economic operation in two different accounts in the same amount;
• 2) documentation - a written certificate of the commission of a business surgery legal force accounting data. Properly decorated and accepted documents are surreated to the archive. The path of passing the document from the date of statement to the date of delivery to the archive is called document flow. The document management of the organization is determined in accordance with the document management schedule, approved by the head of the enterprise;
• 3) assessment of property and obligations - monetary expression of all means of the enterprise with prices. The assets of the organization are usually reflected in the cost of their acquisition and preparation, and the obligations - in the amount of the actually formed receivables and accounts payable, the value of which is confirmed documentary and follows from agreements between the parties of the transaction;
• 4) inventory - verification of the actual presence of material and production reserves, non-current assets, financial obligations and cash and comparison of the results obtained with credentials. With the help of inventory, the accuracy of accounting data is ensured. Using inventory, the identity of analytical data is provided synthetic accountingSince in the absence of an inventory would have significant differences between accounting and reporting data with the actual state of affairs in the enterprise. The obligation of the inventory disciplines the material and responsible persons responsible for the storage and issuance of material and commodity values \u200b\u200band cash. Therefore, it has a huge control value for the enterprise and contributes to the saving of its resources;
• 5) calculation - The method of calculating in monetary terms of the actual cost of products (works, services). One of the most important indicators The organization's activities are cost. The calculation of the cost of the unit of products and all product products is called calculation. There are planned, regulatory and actual calculation. Accounting, as a rule, calculates the actual cost of production. But at the same time, the regulatory and planned costs are also used in accounting registers. Using regulatory I. planned costtend to use accounting for analysis and management purposes;
• 6) Balance and reporting. Balance sheet - A method of generalization and grouping of enterprise business and sources of their education. Accounting (financial) reporting - A method of obtaining consolidated performance of the enterprise for the reporting (expired) period. With the help of financial statements, the company is reported to interested users about the results of work for the past period.

The use of each of these elements is carried out in accordance with the legislative regulations and instructions.

In Russia, began in 2015, the Ministry of Finance approved the program of their development by order No. 64n. By 2016, the work was completed. Currently, the program includes 29 accounting standards. According to the disposal of the department, they should enter into force on January 1, 2018. Implementation in practice should be completed by 2020. Together with this, adjustments will be made to current laws, accounting and reporting provisions, other regulatory documents.

Public sector organizations

For these subjects, special accounting standards have been developed. All of them are combined into " Conceptual basics Accounting and reporting. "This document fixes:

• Key ways to maintain documentation.
• Accounting objects, rules for their recognition, evaluation.
• General procedure for the formation of information reflected in the reporting, qualitative characteristics information.
• Principles of preparation of documentation.
• The main requirements for the inventory procedure of obligations and assets.

The public sector organizations should apply these accounting standards from 1 Jan. 2018. At the same time, reporting for 2017 is formed by the former rules.

What remains unchanged?

In accounting standards for the organizations of the GosSectors, the individual provisions contained in Section 1 of Instructions No. 157n are included. In particular, unchanged remained:

• Circle of accounting subjects.
• Rules for forming a bill plan.
• Accounting methods (accruals, double recording, recognition of costs and income).
• Requirements for compilation and storage primary documentation and registers.
• The procedure for document management.
• Requirements for the inventory procedure of obligations and assets.

Correction of wording

Separate principles are set out in new standards and more than in existing instructions. Speech, in particular, on the assumption of temporary certainty. It means that the recognition of objects is carried out in the period in which the facts took place economic activity Enterprises, as a result of which they arose or changed, regardless of the write-off or receipt of money.

In addition, a clearer formulation was determined by material information. The data is recognized as such if their pass or distortion may affect the decision of the founders or other interested parties, which is accepted by them on the basis of information from accounting documents. The significance of information depends on the level of influence of their absence or distortion. There is no single quantitative criterion for estimating this indicator. In this regard, the degree of materiality is determined in each case individually.

Classification of reporting

The standards for organizations of the State sector include individual provisions from the first sections of the instructions approved by the orders of the Ministry of Finance No. 33N and 191N. They concretize the list of reporting subjects, rules cameral check, make adjustments to the information enshrined in Federal Law "On accounting".

In addition, the reporting classification is fixed. According to the accounting standard, it is divided into:

• General and consolidated (according to the degree of data generalization and the order of their formation).
• General and special purpose (according to the degree of information disclosure).

This classification is also defined in current today. regulatory acts. However, there is a full description in the standard.

Accounting objects

The new accounting standard for organizations of the State sector discloses the definitions of obligations, assets (clean including), consumption, income.

Asset is recognized as property (including cash in cash and non-cash form):

• Belonging to the institution or from the organization in use.
• Controlled as a result of the commission of economic operations.
• Having beneficial potential and capable of bringing economic benefits.

In the signs of the asset used new terms. One of these concepts is beneficial potential. They are considered the suitability of an asset to use in the organization's activities, for the exchange, repayment of obligations. At the same time, the operation of property should not always be accompanied by receiving money. With regard to the asset, it is enough for it to serve to implement the organization of its tasks and achieve goals. Accordingly, the object has certain consumer qualities.

Revenues of money or their equivalents due to the use of the asset are considered upcoming economic benefits. For example, it may be rental payments.

The presence of control of the institution over the asset indicates the right of the organization to use the object (temporarily including) to extract future economic benefits or useful potential, the ability to regulate or eliminate access of third-party entities to it.

International accounting standards

To ensure the unity of recognition, evaluation, the disclosure of information on financial and economic operations in the world market was developed by IFRS. International accounting standards ensure comparability of financial documentation between enterprises and availability of information for external users.

IFRS makes it possible to significantly reduce the costs of economic entities for reporting. This is especially important for companies that have an extensive network of representative offices in different countries. However, enterprises using international Standards, significantly reduce capital to attract capital.

The market value of capital depends on the risks and prospects for the return. Separate risks are determined by the specificity of the enterprise. However, many of them are associated with a lack of information about the effectiveness of investment. The reason for this is the absence of standardized reporting. IFRS solves this problem. That is why many countries seek to introduce international standards in their practice.

Openness of information attracts more investors. They, in turn, are ready to receive less profit, realizing that large data transparency provides a significant reduction in risks.