Accounting nkqubo PBU: isicelo kunye namalungiselelo jikelele

Uninzi Imibutho ezinkulu ashishinayo-nkqubo kwengxelo. Oku kubangelwa iimfuno zomthetho, kunye neemfuno kwinjongo iinkampani, ngenxa ezichaphazela zokwenza ushishino, isikali wayo, ingakumbi imisebenzi zoshishino. Imithetho elawula ukuziphatha nkqubo ingxelo yekhampani ingalungiswa kwinqanaba le-mthetho RF, yaye -laws bombutho. Yintoni na le mithombo iphambili komthetho olawula lo msebenzi leenkampani Russian? Ziziphi iingongoma eziphambili?

Yintoni le nkqubo accounting?

Phantsi-nkqubo yobalo-azamkeleyo ukuphumeza umsebenzi yombutho, nto leyo ehambisana kunye ukulungiselela amaxwebhu awohlukeneyo, ebonisa iziganeko ezibalulekileyo ebomini kwezoqoqosho kule nkampani. ERashiya, loo nto imelwe iintlobo ezimbini eziphambili of accounting - accounting irhafu. Ngokuqhelekileyo, uhlobo lokuqala ingxelo kunzima kakhulu, ngoko, ngenjongo yommiselo yayo ngurhulumente esikhutshwe imigaqo ekhethekileyo. Le nkqubo yoqulunqo lweenkcazo yenkampani, ubukhulu becala ephathelele kwiingxelo zayo zemali, kufuneka kuzinza, esemthethweni, efanelekileyo. It yenza isiseko ephambili lombutho ethile, kodwa kufuneka athobele imithetho emisiweyo emthethweni. Khawucinge ukuba, yintoni imithombo ukuba ingalungiswa.

Accounting nkqubo yobalo: imithetho engundoqo yomthetho

Le nkqubo yoqulunqo lweenkcazo of RAS eRashiya lilawulwa yimiqathango imimiselo kwinqanaba federal. ANP Oyintloko uhlobo olufanelekileyo - umyalelo we-Ofisi yoMphathiswa wezeMali of Russia № 106n yamkelwa ngonyaka 6.10.2008. Ngokwenza lo mthombo kuqinisekiswa ukuba "umgaqo-mali PBU 1/2008" kunye PBU 21/2008, leyo likwancedisa uxwebhu kuqala. Eku sunguleni, a xihlovo olumisiweyo 1/98 esebenza eRashiya.

Kusenokwenzeka ukuba kuqatshelwe ukuba, ndawonye basic ANP, i-Accounting regulatory - PBU 1/2008 imithombo eyamkelweyo, ekuthi ngawo iirekhodi kufuneka zigcinwe imicimbi ngamnye ishishini, iintlawulo-mali federal. Umzekelo, ukuba inkampani uhlawula irhafu inzuzo, APP eziphambili, njengako apho kufuneka kwakhiwe nkqubo yobalo - 18 PBU.

Kukho imithombo eyahlukeneyo imithetho elawula elinoxanduva asethi ezahlukeneyo, mboleko, utyalo-mali, kusingathwa yinkampani. Kodwa kunjalo, umthombo engundoqo imithetho accounting - PBU 1/2008. Iqulethe imithetho jikelele zonke iinkampani, umgaqo-mali yolawulo - nokuba inkqubo yerhafu, ezi nkcukacha zemisebenzi yalo ishishini.

Cinga amalungiselelo ezisisiseko ukuba xwebhu luqulethe PBU 1/2008 ( "umgaqo-accounting"). 2015 no 2016 akukho zimpawu uhlengahlengiso ezibalulekileyo zomthetho loo PPA. Kodwa bona. Ngoko ke, lo kuguqulelo langoku le "nkqubo Accounting" yasetyenziswa 04.06.2015 ngonyaka. Ngoko ke, sifunda izibonelelo ezisisiseko PPA.

PBU 1/2008: General

Ingqalelo umthombo umthetho Ulobumba imithetho yokwenza nkqubo yobalo zeenkampani ubume amaqumrhu asemthethweni. Kolawulo NPA awusebenzi kumaziko zebhanki, karhulumente kunye nezakhiwo kamasipala. Ukuba ishishini eRashiya uqhuba ukumelwa wenkampani langaphandle, mhlawumbi abambelele imithetho echaphazelekayo okanye imithetho zicwangciswa kwilizwe labo, ukuba abakhanga iyaphikisana imiqathango mthetho Russian olawula accounting.

MODU "umgaqo-accounting" ulawula imisebenzi kwiinkampani sizibandakanya ukuziphatha-mali, ukubeka iliso, yokulinganisa, iqela, kwaye gabalala emva kweziphumo kwimisetyenzana yoqoqosho kule nkampani. Accounting ngokungqinelana noMthetho umthombo igqalwa umthetho kwenziwa ngeendlela ezahlukeneyo. Umzekelo:

- amaqela, kwakunye uvavanyo izibakala yomsebenzi;

- yembuyekezo impahla;

- ilungiselelo amaxwebhu;

- ukuphunyezwa kwe-inventri;

- ukusetyenziswa akhawunti kwengxelo;

- ukuqhuba iirejista ezizodwa;

- processing of iindidi ezahlukeneyo zolwazi.

IMimiselo PBU "IMigaqo-Accounting" uya kuzo zonke iinkampani Russian. Kodwa ngokwemiqathango yeenkqubo eyiyo yokuxela phantsi nkqubo yobalo - ezo mibutho ukuba ukupapasha iingxelo zemali zazo ngokungqinelana nomthetho Russian, ngokomthetho okanye ngenxa kwayo.

Njani na umgaqo-mali?

Cinga ngendlela apho, ngokungqinelana ne kwisifundo NPA wambumba nkqubo yogcino Standards Accounting. Le ndawo komsebenzi kule nkampani olukhokelwa yi-zincwadi oyintloko zombutho okanye elinye igosa elinoxanduva lombutho.

Njengenxalenye yale mali kufuneka luvunywe:

- isicwangciso zomsebenzi akhawunti esetyenziswa yinkampani;

- iintlobo ze amaxwebhu asetyenziswe mali kunye neerejista;

- fomu imithombo esetyenziswa kwi-sikhokelo yokunika ingxelo lwangaphakathi;

- imithetho yokusungula;

- iindlela yokuhlaziya impahla yenkampani kunye neemfanelo zawo;

- iindlela zohlalutyo kunye nolwazi uxwebhu;

- imithetho ukulawula imicimbi zoshishino ezahlukeneyo.

Abasebenzi le nkampani, onoxanduva imigaqo-akhawuntingi ukuze yamkelwe ezinye izigqibo kwi-sikhokelo kwiindawo zethu msebenzi.

Imigaqo-Accounting PBU kwakhona lubonisa ukuba:

- imithombo kunye nokuzinikela ngokuqinileyo kuqwalaselwa ngokwahlukeneyo impahla kunye namatyala kwabamnini beepropati zombutho kunye nezinye iinkampani;

- inkampani ngumsebenzi ozinzileyo, kunye nabaphathi alo ungenanjongo yimali ishishini okanye ukuncitshiswa umsebenzi yezoqoqosho, ukuze ityala le nkampani iya kuhlawulwa ngokwale izikimu esekwe;

- yamkelwa kule nkampani mali Umgaqo luphawulwa uzinzo, efanayo kumntu kwenziwa ngokungqinelana nemigaqo efanayo kwiminyaka ezahlukeneyo;

- izibakala imisebenzi yezoqoqosho lombutho zinxulumene ukuya kwixesha lokunika ingxelo ethile.

Lo mthetho umisela mveliso abandakanyeke nkqubo yobalo-, ukuze kuqinisekiswe ukuba:

- nitrogen oluchanekileyo kwi-akhawunti izibakala ezithile zemisebenzi yoqoqosho;

- ngokufaneleka ingxelo ulwazi malunga inkampani kwiingxelo zemali;

- ukuzimisela nakolu ukuqwalasela iindleko kunye ityala ngaphezu ingeniso nee-asethi ngaphandle kokudala izibonelelo efihliweyo;

- ebonakalisa izibakala kwi-akhawunti, ngaphezu kwabo bonke, ngokusekelwe kumxholo yabo yezoqoqosho uqobo hayi ifomu yomthetho;

- Iimpawu ukulingana kwi ingxelo kwinkalo turnovers kunye balances kwi akhawunti esiyenziwe kwithuba lengxelo;

- ephambili kwezi ndlela eyiyo mali esetyenzisiweyo ngokuxhomekeke kwimiqathango imisebenzi yoshishino inkampani, kwakunye isikali mbutho.

umthetho Russian kuvumela amashishini amancinci ukwenza imigaqo-nkqubo yokunikwa kwengxelo ngendlela lula.

Imigaqo-nkqubo yobalo-RAS uthatha ukuba le nkampani na andazifumana amagatya izenzo emisiweyo ye-Russian Federation imithetho efanelekileyo isikhokelo ukusebenzisa imithetho yabo, ngokunjalo IFRS - imithetho ngamazwe kwiingxelo zemali.

Le nkampani, ukwamkela-nkqubo yobalo-, kufuneka eyicwangcisa nge ngamnye amaxwebhu olawulo, avunywe ngabalawuli bombutho. Iindlela nolumiselwe umbutho, kufuneka isetyenziswe ukususela ekuqaleni konyaka elandela esezivunyiwe apho ezo ndlela. Ukuba le nkampani awawenza kutshanje, umgaqo-nkqubo ingxelo kufuneka kuthathwe zingaphelanga iintsuku ezingama-90 ukususela kumhla yeConvenco.

Adjustment-nkqubo yokunika ingxelo

Uxwebhu PBU 1/2008 ( "umgaqo-accounting") ulawula indlela apho ngokuqinileyo kufuneka nyenyisa imigangatho kwengxelo eyamkelweyo. Ngaloo ndlela, utshintsho efanelekileyo enokwenziwa ukuba imigaqo yokutshintsha-mthetho Russian. Ukulungiswa nkqubo ingxelo ingaqhuba iye phandle, ukuba inkampani kutshintshwe imeko yoshishino ethile - umzekelo, ngenxa lahlukene okanye ngenxa yotshintsho imicimbi eyahlukeneyo. Ukuba inkampani yagqiba ukutshintsha inkqubo accounting, isenzo phantsi imithetho ingqalelo ukumisela umsebenzi zisekelwe kumgaqo nengqiqo.

Ngokubanzi, yolungelelaniso nkqubo yobalo ukusebenza ukususela ekuqaleni konyaka. Ezinye kumaxesha inokuba ngenxa izinto ezinegalelo iinguqu ezifanelekileyo. Imigaqo-Accounting (PBU 1/2008) ifuna iifemu ukuba baqaphele iziphumo naphaya imigaqo elawula indlela ingqalelo msebenzi. Ngoko ke, ukuba utshintsho ahambelanayo ibe negalelo kuzinzo yemali yenkampani, neziphumo zemisebenzi okanye ukuhanjiswa eyinkunzi - ziyaziswa ngokwemimiselo yezemali ngokusekelwe ngedatha ethembekileyo.

Ukuba kukho utshintsho kwimigaqo-nkqubo yobalo-ngenxa yeenguqu kwimigaqo elawula NPA, baya kubonakala mali ngendlela emiselwe ngumthetho. Iinkampani ezinokuthi zonyulwe ukusebenzisa iindlela zokubala lula sifake uhlengahlengiso ingxelo kwimigaqo-nkqubo yogcino ezinokuchaphazela iziphumo zemali isakhono, ngaphandle kokuba kumiselwe ngenye indlela imithetho Russian Federation.

Ukuba utshintsho kumbuzo, lingaba nefuthe elibonakalayo Dynamics capital turnover entlanganweni, kufuneka ngokwahlukileyo zibhalwa njengengcaciso entsha kwiingxelo zemali. Qwalasela lo mba ngokucacileyo ngaphezulu.

Ukuxelwa nezimiso accounting izinto

Xa ngokungqinelana nemigaqo-nkqubo yobalo-PBU 1-2008, iinkampani kulindeleke ukuba abhengeze umgaqo-accounting yayo nge iindlela ezazisetyenziswa. Okokuqala, kulo mba, njengoko ndlela yokubala, nto leyo ebonisa impembelelo kwinkqubo abasebenzisi zovavanyo ingxelo isicelo izisombululo.

Eyona nto ingundoqo kule meko kufuneka ingqalelo iindlela ezivumela abachaphazelekayo bafunde kakhulu ezizizo kunye iziphumo zaloo mbutho. Indlela kwiingxelo zemali kufuneka zibhengezwe uchazwa imithetho Russian Federation. Ukuba ipolisi elongamayo inkampani kumisa ngenxa ngeenkolelo kunokwenzeka, leyo zibonelelwa ngolawulo lomthetho, ukubhengezwa iindlela ayide ikwazi yaqaphela kwiingxelo zemali. Kodwa ukuba uqikelelo eyamkelwe inkampani, ezinokunikezelwa umthetho, bona, nazo, kufuneka ivezwe.

MODU "IMigaqo-Accounting" ibonelela ukhetho apho kwinkqubo ingxelo eyenziweyo ukungaqiniseki elithile le nkalo kuqwalaselwe imiba kunye neziganeko ukuba ndikwazi wathandabuza ukuqhubeka kokusebenza kweshishini, inkampani kufuneka ziboniswe amaxwebhu elongamayo iimeko ezinxulumene ukwimeko efanayo. Ukuba umgaqo ingxelo yenkampani itshintshiwe, kufuneka lixele iinkcukacha ebonisa:

- izizathu ulungiso-nkqubo yobalo-, kwakunye nohlobo utshintsho kulo;

- oda, ngokungqinelana apho iimpembelelo ezintsha kwimigaqo-nkqubo yobalo-mali ziboniswe kwiingxelo zemali;

- uhlengahlengiso yokusebenza kwemali ukubonakalisa utshintsho umbuzo, correlative ne ingxelo inqaku ngalinye.

Ukuba ukuvezwa data ngenxa yezizathu ezahlukeneyo akwenzeki, le nto kufuneka ithathelwe ingqalelo amaxwebhu kwengxelo enikwe ixesha apho le nkampani uqala ngokusebenzisa imigaqo-nkqubo emitsha accounting.

MODU "umgaqo-accounting" iqulethe imiqathango phantsi apho imizi-mveliso kufuneka ukuba ukubhengeza ulwazi malunga non-ukusetyenziswa PPA, enazenza sayamkela iye, kodwa kwixesha elithile awusebenzi, kwakunye uqikelelo lweziphumo ekusetyenzisweni kwalo Mthetho ngeli xesha xa ufumana amandla omthetho. Indlela nkampani uqhuba accounting, kwakunye nengcaciso kwi-hlengiso nkqubo ingxelo kufuneka saziswe ngendlela ekhethekileyo ngememorandam, encamathele la maxwebhu accounting.

Kunye nomgaqo-nkqubo yobalo-AR, i-Ofisi yoMphathiswa wezeMali Order № 106n iye yaziswa omnye umthombo oluqhelekileyo - PBU 21/2008. Cinga iimpawu zayo zolwimi ngokunabileyo.

PBU 21/2008: imithetho Basic

Uxwebhu ekuthethwa iqulethe imiqathango elawula inkqubo ukuqatshelwa ngokhubazeko mali ulwazi malunga luhlenga-kuqikelelwa amaxabiso ezinye iimpawu accounting. Phantsi xwebhu PBU 21/2008 kufuna ukuqonda utshintsho amaxabiso asethi okanye ityala le nkampani okanye loo mali ibonakalisa ixabiso lembuyekezo le asset ngenxa ukuvela inkcazelo ebalulekileyo yahlaziywa. Kulo mzekelo, indlela hlengiso kwentelekelelo resource kunye namatyala zenkampani abangafakwanga kuhlelo lwee njengotshintsho kuqikelelo. Kodwa ke ukuba kukho ezintsha accounting akakwazi kuqwalaselwa kwi udidi eqhiwukileyo, ebe ubonakalise utshintsho kwi-sikhokelo yoMgaqo-nkqubo accounting, ngeenjongo accounting, ithathwa njenge utshintsho kuqikelelo. Makhe sifunde indlela apho ibonakaliswa practice.

Ukunakanwa kwenziwa ixabiso elithelekelelwayo

I-NPA, leyo likwancedisa uxwebhu AR-2008 ( "Umgaqo-accounting"), iqulethe imithetho, njengoko apho utshintsho ixabiso elithelekelelwayo kufuneka lamkelwe kuquka ingeniso okanye iindleko inkampani izimali:

- kwithuba apho ezisisigxina okanye utshintsho xa kuchaphazela ngqo kwenkampani;

- kwithuba apho utshintsho iye yabhalwa, kwakunye nexesha elizayo ukuba hlengahlengiso ochaphazelekayo ingxelo zombini ekhefu.

Ukuba utshintsho ichaphazela ubungakanani kwekomkhulu inkampani, kufuneka ingqalelo ngokulungisa izabelo capital kwiingxelo zemali kwithuba apho elihambelanayo yarekhodwa.

IFRS norms accounting

Ekunye AR-1 ( "umgaqo-accounting"), umthombo Russian yomthetho, ingxelo, kwaye kulawulwa nemigangatho yezizwe ngezizwe. Siza kufunda iinkcukacha zabo ezithile.

Enye yezixhobo ephambili ngamazwe awayimisayo PBU - IFRS 8. ngokuhambelana nezibonelelo phantsi nkqubo yobalo ziqondwe imigaqo, iziseko, izivumelwano, imithetho kunye neenkqubo eziza kwenziwa kule nkampani ukulungiselela iinjongo zokunika ingxelo zemali. Eyona Umgaqo wolawulo-mali lwamazwe ngamazwe - ukuthembeka kuqala Okusemthethweni.

Enye ezincinane ephawulekayo oluphawula IFRS, kukuba kumbhalo wokuqala imithombo efanelekileyo yomthetho, ibinzana elithi "nkqubo yobalo" lidla izandi sikwisininzi. Iingcali bathi oku yokuba mveliso kumazwe angaphandle lo msebenzi ibandakanya isethi izenzo ezahlukeneyo. Kwelinye icala, eRashiya, nkqu inguqulelo entsha ye RAS ( "umgaqo-accounting") ngo-2015, kubandakanya ukusetyenziswa kwegama elithi kwi isinye.

Enye ezincinane ephawulekayo IFRS - imithetho ngamazwe ukuvumela iinkampani ukujonga ulwazi kufuneka saziswe njani eziphathelele accounting. Ngaloo ndlela, kungenzeka ukuba ziyachazwa uhlobo nowuthsi okanye njengecandelo ingxelo eyahlukileyo.

Kakhulu zibalulekile IFRS - imithetho efanelekileyo yomthetho musa ukuba ukusetyenziswa mveliso kwengxelo kwinkqubo itshathi efanayo akhawunti. Injalo kumgaqo-siseko akuyomfuneko - nangona practice kunzima ukwenza ngaphandle, kuba imfuno yokugcina kabini-entry kwimisebenzi siqinise yakhe, njengokuba umthetho, kukho. Kwelinye icala, iRussia itshathi efanayo akhawunti kwaye kufuneka isebenze ngokungqinelana nemigaqo emiselwe kuwiso-mthetho.

Kunokuba yokuzenzisa imithetho IFRS elawula ukulungiselela izicelo kwi-nkqubo accounting. Mveliso, ngokungqinelana nemigaqo yamazwe ngamazwe musa ukuba uzenze - kodwa kwakhona, xa kusenziwa Kudla oluyimfuneko ukuze kuphuhliswe la maxwebhu.

isishwankathelo

Lo mthombo uphambili mthetho, njengako apho iinkampani Russian senze izivumelwano kwi-akhawunti - "umgaqo-accounting" PBU 1/2008. Mhlawumbi kufuneka zincediswe kwezinye NPA, elawula iinkalo ezahlukeneyo of accounting. nemithetho Russian elawula iingxelo zemali, ingasetyenziswa kunye nemigangatho yezizwe ngezizwe. kukho ezinye ezahlukene phakathi kwabo. IFRS imithetho bangafaka izicelo eRashiya, ukuba ukuziphikisa izithethe ka Russian NPA, olawula accounting.

Imithombo zomthetho, njengako ekufuneka kuqhutywe accounting kwi Russian Federation kufuneka isicelo, kodwa kunokuba eziqulathe iimfuneko jikelele ukuphunyezwa mveliso imisebenzi ingxelo. Uninzi lomsebenzi ukwakhiwa kwenkqubo yogcino wengingqi kufuneka wenziwe ngqo yinkampani - zimali yayo abaziintloko kunye namanye amagosa aphezulu. imithetho Accounting owamkelwe ngumbutho, evunywe ulawulo yayo kwaye ziyabophelela kuwo onke amasebe zemali ibandla.