Accounting policies PBU: kushanda uye mukuru urongwa

Most masangano makuru vezvokutengeserana ndivo chizvidavirire mitemo. Izvi zvingava nokuda zvinodiwa nomurayiro, uye nechinangwa zvinodiwa makambani, nokuda chaizvo kuita bhizimisi, ayo scale, kunyanya basa kushandiswa. The mitemo mufambiro iri sangano wacho chizvidavirire policies zvinogona wakaiswa pa ufanane RF mitemo, uye -laws dzesangano. Ndezvipi chikuru manyuko mutemo yokudzora basa iri makambani Russian? Ndezvipi dzavo huru?

Chii chizvidavirire nomutemo?

Pasi chizvidavirire mutemo wokurera kuziva sangano basa raMwari, riri chokuita nekugadzirira magwaro akasiyana-siyana, kuratidza zviitiko zvinokosha zviri zvoupfumi upenyu kambani. MuRussia, zvinonzi inomiririrwa mhando huru mbiri rokuzvidavirira - chizvidavirire uye mutero. Kazhinji, wokutanga mhando nhau iguru, saka, nokuti chinangwa chacho murau neHurumende rakapa mirayiro inokosha. The chizvidavirire mitemo yacho kambani, kunyanya zvine chokuita nemashoko ayo zvemari, tinofanira igadzikane, chepamutemo, akakodzera. It akaumba hwaro kukoshesa imwe sangano, asi vanofanira kutevedza mitemo unosimbiswa mutemo. Funga kuti, chii zvinyorwa vanogona wakaiswa.

Nekurangarira chizvidavirire policies: dzinokosha nemitemo mutemo

The chizvidavirire mitemo pamusoro Ras muRussia nokudzorwa zvokudya nemitemo panguva batana chechetere. ANP Mukuru yakakodzera mhando - sezvakarayirwa Bazi rezveMari kweRussia № 106n wokurera 6.10.2008 gore. Kuburikidza mabviro ichi yasimbiswa kuti "chizvidavirire gwara PBU 1/2008" uye PBU 21/2008, izvo anotsigira gwaro rokutanga. Pakuvamba, tsime normative 1/98 kushanda mu Russia.

Zvinogona kucherechedzwa kuti, pamwe dzinokosha ANP, ari pamutemo chizvidavirire - PBU 1/2008 wokurera manyuko, maererano izvo zvinyorwa chinofanira kuchengetwa kuti nomumwe mabhizimisi kwema, kubhadhara kune batana bhajeti. Somuenzaniso, kana munhu kambani inobhadhara mutero pamusoro purofiti, chikuru APP, maererano izvo zvinofanira kuvakwa chizvidavirire policies - 18 PBU.

Kune vakaparadzana manyuko mitemo inodzora vazvidavirire nokuda siyana yesangano, zvikwereti, upfumi, nechokuita ne kambani. Asi zvisinei, kwainyanya mitemo chizvidavirire - PBU 1/2008. Rine mukuru mitemo makambani ose, pamutemo chizvidavirire mutemo - pasinei mutero ino, tsanangudzo yakaperera Bhizimisi ayo kushandiswa.

Funga zvinhu zvatinopiwa kuti gwaro rine PBU 1/2008 ( "ndizvidavirire mitemo"). 2015 uye 2016 havasi kuzivikanwa zvaikosha zvemitemo zvinhu kuti nhengo PPA. Asi vakanga. Saka, mamiriro shanduro "Accounting Policy" rakazoshandiswa 04.06.2015 gore. Saka, tinodzidza dzinokosha urongwa of PPA.

PBU 1/2008: General

Vaiona tsime mutemo anoumba mitemo yokuita chizvidavirire wokuti makambani ari mamiriro pamutemo masangano. Wenharaunda yaitongwa ari NPA hairevi rwezvemabhengi masangano, taura uye matunhu neminisiparati ezvirevo. Kana bhizimisi Russia anoitisa kumiririrwa yokumwe kambani, zvingava kuomerera kuMudzidzisi nemitemo kana mitemo zvinoiswa munyika yavo, chero kuti havasi kupikisana mugadziriro mumutemo Russian yokudzora ndizvidavirire.

MODU "ndizvidavirire mutemo" anoita mabasa makambani kuti chokuita nomufambiro rokuzvidavirira, kuongorora, tambo, muzvikwata zvisina tsarukano, uye unozotevera zvavo kuti migumisiro zvoupfumi basa iri kambani. Accounting maererano vaiona kunobva mutemo inogona kuitwa nzira yakasiyana. Somuenzaniso:

- mapoka, uyewo kukoshesa zvinhu mabasa;

- muripo nokuti zvinhu;

- Zvokudya magwaro;

- Implementation of Inventory;

- kushandiswa chizvidavirire nyaya;

- kuitisa unyanzvi evoruzhinji;

- kubudiswa-siyana mashoko.

Dzemunharaunda PBU "Accounting Policies" anofanira kuwedzera kune makambani ose Russian. Asi maererano chaiwo nzira nokuda Kuziviswa pasi chizvidavirire policies - masangano avo kuti zvinobudisa mashoko avo zvemari maererano nomutemo Russian, mitemo kana nemhaka zvaro pachangu.

Sei mutemo rokuzvidavirira?

Funga nzira iyo, maererano nenyaya NPA akaumba chizvidavirire policies Accounting Standards. nzvimbo iyi basa zvakasimba rinotungamirirwa nomudzimu mukuru akaundendi pakati sangano kana zvimwe basa mukuru sangano.

Senzira rokuzvidavirira anofanira mvumo:

- the kushanda urongwa nenhoroondo yaishandiswa kambani;

- mhando magwaro anoshandiswa chizvidavirire uye evoruzhinji;

- chimiro akashandiswa mukati yechinangwa dzomunyika nhau;

- mitemo Inventory;

- Nzira zvekuongorora chekambani yesangano uye ayo munataisireva;

- nzira ongororo uye gwaro ruzivo;

- mitemo kudzora-siyana bhizimisi kwema.

Vashandi vari boka, basa chizvidavirire policies anogona kushandisa dzimwe zvisarudzo kuumbwa nzvimbo yedu yebasa.

Accounting policies PBU zvakare kunoratidza kuti:

- pfuma uye kuzvipira vaiona yoga kubva zvinhu uye munataisireva pakati varidzi sangano uye nemamwe makambani yakasimba;

- kambani iri hwega kuvhiyiwa, uye mamaneja ayo usina chinangwa dzebhizimisi liquidation kana zvinoderedza zvoupfumi basa, saka kuti chikwereti chekambani vachava kubhadharwa maererano yakasimbiswa mazano;

- wokurera ari kambani rokuzvidavirira mutemo kunoratidzwa isimbe, kusachinja-chinja uye akaita maererano chete nenheyo mumakore siyana;

- chokwadi zvoupfumi mabasa musangano chokuita zvakananga nhau nguva.

The muparamende prescribes ari yemakambani aidaro rokuzvidavirira policies, nechokwadi:

- zvechokwadi Kuda kutamba nhoroondo zvimwe zvinhu zvoupfumi mabasa;

- chakakoshera kushuma ruzivo pamusoro kambani iri mitsara mari;

- koshesa kuda kufunga mari uye chikwereti pane kwemari uye yesangano pasina nokusika yakavanzwa pfuma;

- kuratidzwa chokwadi panhoroondo, kupfuura zvose, yakavakirwa chaiye zveupfumi kugutsikana kwavo uye kwete pamutemo chimiro;

- kuenzana zviratidzi iri kubvunzwa zvatinoita turnovers uye zviyero mu chakaita zvokugadzirwa munhoroondo mukati nhau nguva;

- Zvinokosha ouchenjeri nzira rokuzvidavirira kushandiswa pasi ezvinhu dzemabhizimisi kambani mabasa, uyewo rapanzvimbo sangano.

mitemo Russian rinobvumira madiki kuumba chizvidavirire mitemo iri itsanangudzo chimiro.

Accounting policies Ras anobvumawo kuti akasimba asingadi kuwana zvatinopiwa kuti normative mabasa Russian Federation yakakodzera kutungamirirwa mitemo kushandisa mitemo yavo pachavo, uyewo IFRS - dzakawanda mitemo mashoko zvemari.

The boka, pokushandisa ndizvidavirire policies, anofanira kuzvironga kuburikidza neimwe administrative magwaro, aifarirwa basa iri sangano. Nzira rokuzvidavirira pakutsvaga sangano, inofanira kushandiswa kubva pakutanga kwegore inozotevera kuti umo nzira idzodzo kunge vanotenderwa. Kana takasimba yakanga yatangwa vachangobva, kuti ndizvidavirire mutemo anofanira kutorwa mukati memazuva 90 kubva musi kukumbanidzwa.

Kuchinja rokuzvidavirira mitemo

Document PBU 1/2008 ( "ndizvidavirire mutemo") anoita nzira iyo wakasimba unofanira kuchinja vakagamuchirwa chizvidavirire mitemo. Saka, kuchinja kwakakodzera zvinogona kuitwa kana mitemo achinja iri mutemo Russian. Kuchinja rokuzvidavirira policies zvinogona kuitwa, kana kambani vakachinja vamwe mabhizimisi zvakatipoteredza - somuenzaniso, nokuda kweboka kana nokuda rokuchinja mabhizimisi akasiyana-siyana zvinoitwa. Kana boka vakasarudza kuchinja ndizvidavirire mutemo, zvinoitwa pasi kukurukurwa mitemo varayire muviri kwakavakirwa musimboti nokunzwisisa.

Kazhinji, kuchigadzirisa mu chizvidavirire policies kutora kushanda kubva pakutanga kwegore. Other nguva zvingava nokuda zvinokonzera kuita kuti kuchinja dzakakodzera. Accounting policies (PBU 1/2008) zvinoda yemakambani kuti funga zvinorehwa nokugadzirisa mitemo yacho vaiona mirayiridzo basa. Saka, kana runoenzanirana kuchinja kuva nezvahunoita mari kutsiga boka, zvabuda remapazi kana kufamba guru - vanokosheswa hwemari mashoko maererano rakavimbika mashoko.

Kana kuderedzwa ndizvidavirire policies nokuda kuchinja mitemo iri NPA, vari zvinoratidzwa rokuzvidavirira munzira waakaudzwa nemutemo. Makambani vakodzera kushandisa kwainoita chizvidavirire nzira vanogona kubata nhau kugadzirisa kuti chizvidavirire policies zvingavhiringidza mari migumisiro dzingangoitika, kana zvimwe chairayirwa mitemo yacho Russian Federation.

Kana kuchinja mubvunzo, kunogona kuva kunokosha nezvainoita simba pamusoro guru turnover musangano, vaifanira kuva ariega kutaurwa mashoko mari. Funga rutivi ichi zvizere.

Kuziviswa ari kubvunzwa pfungwa

Maererano chizvidavirire mutemo mitemo PBU 1-2008, yemakambani vanosungirwa kubudisa ayo chizvidavirire gwara Via yakasimbiswa nzira. Chokutanga, iri rutivi, sezvo nzira kukarukureta, iyo anosarudza simba pamusoro nedanho kuongororwa uye chikumbiro nhau mhinduro vanozvishandisa.

Kiyi iyi inofanira kuonekwa nzira kuti kubvumira zvikuru zvechokwadi vanyatsoziva wekuongorora pamwe zvemari migumisiro sangano. Nzira iyo mashoko emari inofanira kutaurwa chinorondedzerwa muna mitemo iri Russian Federation. Kana chizvidavirire mutemo wekambani akamisa tichitarira zvichibvira zvekungofungira, izvo inopiwa kwemitemo, ari Kuziviswa nzira dzakadaro hazvigoni akaona mune mitsara mari. Asi kana zvekungofungira nevamwe kambani, havasi inopiwa mumutemo, ivowo, anofanira pachena.

MODU "Accounting Policies" rinopa nzira yokuti vari nedanho nhau pave nechokwadi mune zvinoumba kukurukura zvinhu uye zviitiko aigona unodana kupinda mubvunzo chamazuva zvemabhizimisi kushandiswa, kambani inofanira mumatauriro kubvunzwa magwaro ezvinhu chokuita yakafanana nyaya. Kana nekambani chizvidavirire gwara nechakatsinhiwa, chinofanira pachena mashoko kuratidza:

- zvikonzero kurangwa rokuzvidavirira policies, uyewo hunhu kuchinja mairi;

- kuti, pursuant kuti zvinokonzerwa zvakagadzirwa zviri chizvidavirire policies zvinoratidzwa zvakataurwa mari;

- zvemari waivako kugadzirisa kuratidza kuchinja mubvunzo, correlative imwe neimwe nyaya nhau.

Kana Kuziviswa mashoko nokuda kwezvikonzero zvakasiyana-siyana hakusi zvinogoneka, chokwadi ichi zvinofanira kucherechedzwa iri kubvunzwa magwaro inopiwa nguva iyo atanga kushandisa idzva chizvidavirire policies kambani.

MODU "ndizvidavirire mutemo" rine urongwa pasi izvo yemakambani vanosungirwa kubudisa mashoko pamusoro asiri kushandiswa PPA, zvange vakagamuchirwa, asi kune imwe nguva haushandi, uyewo maberere migumisiro kushanda Act ichi munguva apo akawana pamutemo simba. Nzira iyo kambani inoitisa ndizvidavirire uyewo mashoko pamusoro kuchinja waro chizvidavirire gwara inofanira kutaurwa chaiyo gwaro, izvo vasiyana kubvunzwa magwaro.

Pamwe AR rokuzvidavirira gwara, Bazi Finance Order № 106n kwave akasuma chimwezve mureza kunobva - PBU 21/2008. Funga mamiriro ayo zvizere.

PBU 21/2008: Basic mitemo

Gwaro iri mubvunzo rine urongwa kuti waidzora nzira nokuda kuzivikanwa uye Kuziviswa mu nekurangarira mashoko chokuita zvinhu zviri zvinofungidzirwa tsika vamwe chizvidavirire zvinhu. Under gwaro rakadaro PBU 21/2008 kunoda kunzwisisa kuchinja twa mutengo kana chikwereti zvakasimba kana mari unoratidza muripo kukosha kunobatsira nokuda chidzoke inokosha yoku- mashoko. Panyaya iyi, kuchigadzirisa nzira zvekuvaka nokufungidzira uye chekambani munataisireva asina semhosva nokuchinja chizvidavirire inofungidzirwa. Asi kana munhu upi utsanzi mu chizvidavirire haagoni kunzi ari oga muboka, iyo inechirevo zvachinja kuumbwa zviri ndizvidavirire policies, nokuti rokuzvidavirira zvinangwa, zviri kuzivikanwa sezvo nokuchinja chizvidavirire inofungidzirwa. Ngationei kudzidza nzira nayo kunozivikanwa uchidzidzira.

Kuziva kwakatarwa zvimwe

The NPA, izvo anotsigira gwaro AR 2008 ( "ndizvidavirire gwara"), rine mitemo, maererano iyo inoshanduka mu kwakatarwa kunofanira kuonekwa mune zvemari kuburikidza kusanganisira zveminda kana mari yacho kambani:

- mukati nguva iyo chaiyo kana kuti kuchinja kana zvakananga chinobata pamusoro chizvidavirire mashoko;

- mukati nguva iyo nokuchinja yakanyorwa, uyewo ramangwana nguva kana kuchinja zvakakanganisa nhau zvose zvikamu.

Kana shanduko kunokanganisa kukura guru kambani, zvinofanira kuzivikanwa nokugadzirisa migove guru iri Mitsara zvemari munguva iyo runoenzanirana kuchinja hwakanyorwa.

IFRS chizvidavirire dzemunharaunda

Pamwe AR-1 ( "ndizvidavirire gwara"), kuRussia tsime mutemo, ndizvidavirire uye zvinogona nokudzorwa dzemunharaunda dzakawanda. Tichadzidza zvavo chaizvo.

Mumwe dzakawanda zviridzwa huru kuti vatasvise PBU - IFRS 8. In maererano zvokudya pasi chizvidavirire policies kunzwisiswa misimboti, nezvigadziko, makondirakiti, mitemo uye tsika izvo kuitwa kambani zvemari nhau zvinangwa. The chikuru Pfungwa dzakawanda chizvidavirire murau - rakavimbika yokutanga pamusoro kuchechi.

Chimwe nuance hunoshamisa kuti kuratidza IFRS, ndechokuti epakutanga kuMudzidzisi manyuko mutemo, mutsara wokuti "ndizvidavirire policies" kazhinji rinonzwika muzvizhinji. Nyanzvi vanoti ichi chokuti dzimwe yemakambani basa iri kunosanganisira kuva nezviito siyana. Uyewo, kuRussia, kunyange ichangobva shanduro Ras ( "ndizvidavirire mutemo") muna 2015, kunosanganisira kushandisa izwi iri yakazonaka.

Chimwe chikuru nuance pamusoro IFRS - mitemo dzakawanda kubvumira makambani kuti uone sei mashoko anofanira amuudza chokuita kuti ndizvidavirire. Saka, anogona kutaurwa muchimiro manotsi kana somunhu yoga zvinoriumba nhau.

Zvikuru chinokosha IFRS - kuMudzidzisi nemitemo mutemo regai zvinoda kushandiswa rokuzvidavirira makambani nedanho dzakafanana chati maakaundi. Hazvina pfungwa kwete zvakafanira - kunyange tsika zvakaoma kuita pasina izvozvo, nokuti vanoda kuramba kaviri-kupinda mumba akasimba kuti kushandiswa, sezvo mutemo, hapana. Uyewo, Russia ine yunifomu chati nhoroondo uye rinofanira kuiswa maererano dzemunharaunda hwakasimbiswa mutemo.

Asi zvechipameso IFRS mitemo kugadzirira mafomu kuti ndizvidavirire itsika. Yemakambani, maererano nemitemo dzakawanda hadzishandi kuvaita - asi zvakare, muna tsika kazhinji zvakakodzera kutanga magwaro akadaro.

pfupiso

Kwainyanya mutemo, maererano iyo makambani Russian kutora siyana zvebhizimisi kwema kuti nhoroondo - "ndizvidavirire mutemo" PBU 1/2008. Zvinogona kuzadzikiswa nevamwe NPA, yokudzora zvinhu zvakasiyana-siyana rokuzvidavirira. Mitemo Russian dare mashoko zvemari, inogona kushandiswa pamwe dzakawanda dzemunharaunda. pane zvimwe zvinokosha kusiyana pakati pavo. IFRS mitemo anogona kushandisa Russia, kana kwete nezvinotaurwa dzemunharaunda wokuRussia NPA, yokudzora ndizvidavirire.

Sources mutemo, maererano izvo zvinofanira kuitwa rokuzvidavirira muna Russian Federation vanofanira application, asi ane mukuru zvinodiwa kuti Implementation ose yemakambani kushuma mabasa. Zvakawanda basa kusikwa yomunzvimbo chizvidavirire gadziriro dzinofanira kuitwa zvakananga kambani - wayo mukuru zveakaunzi uye zvimwe mukuru namachinda. Accounting mitemo nevamwe sangano, mvumo neDare utariri uye dzinoshanda vose kambani madhipatimendi zvemari.