inventory of property held in order to monitor the safety of property.Necessarily it is necessary to make an order for the inventory.If you find shortage organization finds out the reasons for lost property, take measures to prevent theft or damage.This is the sphere of interests of the owner of the organization, and he decides how often it should be given.
inventory of assets - one of the stages of verification of financial data that enables the accuracy of the reporting.As you know, the investor's right to high-quality financial information protected by the state.That is why the new law provides for the mandatory inventory of assets rather than property, which is held after an order is made up of the inventory.
With this new law, unlike the old one, does not contain a list of cases when inventory is mandatory, it refers to other standards.Therefore, the list of applicable provisions on accounting N 34n, despite the fact that the document in question on the inventory of assets, not assets.
So, purely formal, Regulation N 34n to be applied simply because it is the current regulation.And if you speak to the point, then in all the above cases, 34n in the Regulations, for example, after the theft of property from fire or really need to take an inventory.To hold it, you must provide a sample of the order for the inventory.In order to make sure you do not need any adjustment in the balance sheet.After all, most of the property of the organization at the same time is its asset.
I want to draw your attention to the following.During the inventory of assets, as opposed to the property inventory will not and should not be full compliance between the accounting records and the number of objects in warehouses, shops and offices of the organization.And of course it is necessary to issue an order to conduct an inventory.
Another possible reason for the discrepancy with the accounting inventory accounting related to the concept of "inventory item".Accountants, it delivers a lot of problems.Until now, debate continues over what is inventory item - a mouse, keyboard, monitor, or a computer system unit as a whole.I want to tell you that with the adoption of the new PBU 6 these arguments cease.The organization will be able to determine how to conduct the inventory of fixed assets, which form to fill in, - individual parts of the object, a group of small parts or the entire object.
I think the complexity of the accountant arise from the fact that the concept of mixed inventory item of property and financial aspects.On the one hand, it is recognized structurally isolated subject.At the same time, those parts of the object that have different useful lives, they have for the purposes of calculating depreciation accounted for as a separate operating system.But this is mutually exclusive conditions!Therefore, the point about this condition, it is necessary to include in order to conduct the inventory.
What you need to determine the inventory item as a structurally separate item?For the purposes of inventory control, it was convenient to inventory property.That is why it is called "inventory."For example, the object of inventory control - helicopter quantity - 1 piece.