January 1, 1999 came into force on accounting position 34n.It refers to the program of reform in Russia, the financial statements established according to international standards.New accounting pronouncements are formed of several sections.
first section
This part describes the main provisions of accounting.Let us briefly consider its contents.To the first section are the main provision for accounting, statutory Russia, reporting rules and their transfer for consideration by authorized persons.In the same part of the established features of the transfer of necessary information to consumers.Besides, here it provides a clear definition of the term "accounting", describes the basic components and put its main purpose is told about the rules regulating the procedure.All of these principles are based on the laws of the Russian Federation and the regulatory and legal acts.Mention and officials, monitoring the implementation of all the rules clear.The size and complexity of the head allow the organization to create a specialized department, which will be headed by the chief accountant or hired expert, or you can seek the assistance of an organization working with the record-keeping (this task can perform and one man).But as a manager can do the work on their own record-keeping.
second section
This section outlines the main provisions on accounting (PBU), regulations systematization and distribution of information in cells, samples exhibiting property valuation.In this part of a detailed description of the check and the conversion of the property, as well as the specific commitments, procedures for detection of inconsistencies with the data source, certified documentation.
third section
This part of the document outlines a series of rules that must be followed when reporting.Their formation is carried out by the Federal Law and the Accounting Regulations.In the conduct of accountability must be observed double record of all transactions conducted on the farm for your chart of accounts, which is formed on the basis of a common chart of accounts drawn up by the Ministry of Finance of Russia.Accounting Regulations of the Russian Federation indicate that all records concerning statements should be conducted in Russian.At the same time the funds are converted into rubles.If the original documents were written in a foreign language, then you need to necessarily translate them into Russian.If record keeping is important to specify the costs for production and output separately from the costs related to various investments.It is equally important to continuously records related to operations management.In the event of any operation necessary to make the documents in the course of or after the procedure.They need to be filled in accordance with the forms and samples approved by the head of the organization.He has the right to make rules for the entire documentation and data storage.
archiving information
order to properly organize, share and store all paper and information you need to access the samples and standards are created by the Ministry of Finance of Russia.In addition, the development of the forms may be involved regional governments or the organizations themselves, while respecting some common rules.Assess the property must be given all the money spent on its acquisition.If the value of the material is no charge for the above operation using the data on the price at the time of receipt.In the event of information about the objects (objects) directly owned by the organization assessment carried out in accordance with the cost of property funds.The laws of the Russian Federation and legal acts of the Ministry of Finance provided for individual cases where the procedure of the activity may differ from the embodiments described above.Inventory of property assets and liabilities is an essential procedure during registration.The head of the organization must personally determine the regularity and conditions of the conversion of the property.However, there are exceptions when inventory becomes mandatory for a certain period and is based on the rules of the Accounting Regulations.Each organization can form the individual rules of reporting, but they must be based on common standards and orders.
fourth section
For each organization established rules, features and timeframe in which you must represent all accounting records for the year.It referred to the fact that the information is available for reference banks, investors, creditors, customers, suppliers and any other interested parties.Rules and regulations for documentation are determined on the basis of the laws of the Russian Federation.
fifth section
If the organization has subsidiaries or affiliates, in her responsibilities include not only the control and management of its own financial statements, and preparation of the overall documentation.It includes information on all the organizations subordinate to the principal, even if they exist beyond the borders of Russia.In preparing its documentation must sign the head of the organization and an accountant who engaged in registration records.
sixth section
In this part of the document describes the rules of distribution, structuring and storage of all accounting documents.The time intervals during which enables you to store papers and reports, defined the rules of formation of nation-wide archives.Usually, however, this period may not be less than five years.Collect the documents have the right to the investigative bodies, prosecutors, courts and tax police or inspection.The person responsible for record-keeping and reporting, is the head of the organization.Chief Accountant, as well as another person whose work is connected with reporting allowed to make copies of documentation in the event of their withdrawal.This should be done in front of witnesses, and with which are representatives of and seize documents.It is necessary to specify the date of the procedure and the reason why there was a need for a copy.
definition of "assumptions"
This term can be called the basic principles and regulations on accounting.If we talk specifically about the management reporting in Russia, the assumption - a rule which it is made.This term applies to recordkeeping.The organization is not obliged to mention and declare the existence of a set of orders, as their presence is evident.However, do not deviate from the rules, resulting in the preparation of documentation.If any, it is imperative to specify the cause of the incident.It provided a number of assumptions, which include isolation of the organization on the property criterion, constant activity without interruption, compliance with the rules on accounting provisions within a specified time and in the correct sequence.
requirements for record-keeping
to the financial statements of the world, there are other rules and principles.They are careful, it is essential rules of property valuation.For these principles in Russia introduced the term "requirements".Each organization should take into account the requirements for completeness, timeliness and consistency of the accounting documents compiled.There are a few basic principles.The first requirement is to display the documentation of all aspects of ongoing operations.The second says that all activities should be displayed in the accounting documentation in a timely manner.Furthermore, there is a requirement for caution (another name - caution).This concept refers to the ability of the organization to prepare for the occurrence of losses.In other countries, the organization of income taken into account in the documentation only after receiving it, while losses can be referred to at the time when there is a threat to their appearance.In order to solve the problem, organizations need to have reserve funds.
