Accounting Regulations kwi Russian Federation

January 1, 1999 waya ukubonelelwa force of accounting 34n. Ibhekisela ukulungiswa Lodweliso lwenkqubo kwi Russian kwiingxelo zemali esekwe ngokungqinelana nemigangatho yamazwe ngamazwe. Amalungiselelo ezintsha kwi accounting kwakheka yamacandelo amaninzi.

Icandelo lokuqala

Le nxalenye ichaza amalungiselelo eziphambili of accounting. Makhe sithi gqaba-gqaba imixholo yawo. Kwicandelo lokuqala ke ubonelelo engundoqo of accounting, Statutory Russia, imithetho ingxelo kunye nokudluliselwa yazo ukuze ziqwalaselwe abantu abagunyazisiweyo. Iinxalenye efanayo zifakwa iimpawu ukudlulisela ulwazi oluyimfuneko abasebenzisi. Ukongeza, kukho unikwa inkcazelo ecacileyo elithi "accounting", uchaza amacandelo ezingundoqo wabeka injongo yayo engundoqo, uchaza imigaqo elawula le nkqubo. Zonke ezi migaqo isekelwe kwemithetho Russian Federation kunye nezenzo normative kunye esemthethweni. Ngokuthi nabantu uxanduva, esweni ukuthotyelwa ngqongqo yonke imithetho. Ubukhulu nokuxanda kweendawo imisebenzi kuvumela intloko mbutho ukwenza isebe ezizodwa, eziya ekhokelwa yi-zincwadi oyintloko okanye ingcali yaqeshwa, okanye ufune uncedo kumbutho ukusebenza kunye ukugcina iirekhodi (lo msebenzi unokwenza kunye nendoda enye). Kodwa njengoko intloko basenokubandakanyeka ingxelo ekuqhubeni imisebenzi ngokwabo.

Icandelo lesibini

Eli candelo lichaza imigaqo engundoqo accounting (PBU), imithetho odolwa kunye nokusasazwa kolwazi yeseli, iisampulu zibonise yokuxabisa. Kule nxalenye, inkcazelo eneenkcukacha kwitshekhi kunye nokuguqulwa propati kwakunye nezibophelelo ezithile, iinkqubo efumanise yokuphambana kunye umthombo data, ezingqinisisiweyo namaxwebhu.

Icandelo lesithathu

Le yinxalenye yoxwebhu ichaza uthotho lwemithetho ekufuneka uyilandele xa ingxelo kolawulo. nokudaleka ikhutshwa phandle uMthetho Federal neMimiselo Accounting. Xa kuqhutywa ingxelo kuyimfuneko ukuba bagcine ingxelo kabini kuzo zonke iintengiselwano lwenziwa efama kuba itshathi ye-akhawunti, oluthi luqokelelane ngokusekelwe kwitshati eziqhelekileyo akhawunti ebesiqulunqwe yi-Ofisi yoMphathiswa wezeMali of Russia. Accounting Imimiselo ye-akhawunti Russian Federation bathi zonke iirekhodi neengxelo, kufuneka zigcinwe Russian. Ngelo xesha linye mali ajikwa engange. Ukuba amaxwebhu entsusa zabhalwa ngolwimi lwasemzini, kufuneka ukuba aguqulele ngokuyimfuneko zibe Russian. Xa ukugcina iirekhodi kubalulekile ukucacisa iindleko zemveliso kunye neziphumo ngokwahlukileyo iindleko ezinxulumene kutyalo ezahlukeneyo. Kubalulekile ukuba aqhube iingxelo rhoqo malunga nezenzo zolawulo. Kwimeko apho naluphi na uhlobo kotyando kuyimfuneko ukwenza amaxwebhu ngexesha okanye emva nkqubo. Kufuneka ukuba zizaliswe ngokungqinelana iifomu kunye neesampuli ezivunywe yi yintloko mbutho. Unelungelo lokwenza imithetho lonke amaxwebhu data yokugcina.

ethala data

Ukuze alungiselele kakuhle, isabelo kwaye agcine onke amaxwebhu kunye nolwazi oluyimfuneko ukufikelela iisampulu kunye nemigangatho zidalwe yi-Ofisi yoMphathiswa wezeMali of Russia. Ukongeza, ukulungiswa zefom inxaxheba oorhulumente beenqila okanye imibutho ngokwabo, ngoxa ehlonipha eminye imithetho eqhelekileyo. Kuhlolwe impahla kufuneka banikwe yonke imali echithwa ngokuthenga yayo. Ukuba ixabiso izinto akukho ntlawulo lokuphunyezwa yokusebenza kusetyenziswa iinkcukacha malunga ixabiso ngexesha zifunyenwe. Kwimeko apho ulwazi malunga izinto (izinto) ephethwe ngqo uvavanyo mbutho wenziwe ngokungqinelana iindleko mali lwepropati. Imithetho ye-Russian Federation kunye nezenzo zomthetho ze-Ofisi yoMphathiswa wezeMali wasinika iimeko ezimbalwa xa umyalelo umsebenzi zingohluka kwezo embodiments ezichazwe ngasentla. Uluhlu lweempahla impahla namatyala yinkqubo ebalulekileyo ekuqhubeni accounting. Intloko mbutho ngokobuqu ekufuneka senze isigqibo malunga ukufika kunye nemiqathango ukuguquka kule propati. Nangona kunjalo, kukho iimeko xa uluhlu uba inyanzelekile ixesha elithile kwaye zisekelwe kwimithetho weMigaqo Accounting. kumbutho ngamnye ingenza imigaqo ngabanye ingxelo, kodwa kufuneka kusekelwe phezu imigangatho efanayo nemiyalelo.

Ingxenye yesine

Kuba nganye imithetho umbutho lusekiwe, iimpawu kunye nexesha apho kufuneka bamele zonke iingxelo zemali zonyaka. Ngokubhekiselele yokuba ulwazi luyafumaneka iibhanki ncomo, abatyali, amatyala, abathengi, abathengisi kunye nawaphi amanye amaqela anomdla. Imithetho nemimiselo wexwebhu azimisele ngokusekelwe kwemithetho Russian Federation.

Ingxenye yesihlanu

Ukuba umbutho nkampani okanye nabalingani, kwiimbopheleleko zayo ziquka kuphela ulawulo nokuphathwa kweengxelo zemali yayo, kodwa ukuba i uxwebhu jikelele. Oku kuquka ulwazi yonke imibutho aphantsi kwinqununu, nokuba kukho ke ngaphaya kwemida Russia. Ekwenzeni la maxwebhu kufuneka basayine intloko zombutho kunye zimali ababenza iirekhodi zobhaliso.

Ingxenye lesithandathu

Kule iqela loxwebhu ichaza imigaqo ukwabiwa, ukwakhiwa kunye nokugcinwa onke amaxwebhu accounting. kumaxesha, ngexesha apho iphepha ivunyelwe ukugcina kunye nemithetho ingxelo echazwe nemeko ngokubanzi ukubunjwa-mpepha. Ngokuqhelekileyo, Noko ke, ukuze ibe ngaphantsi kwe minyaka mihlanu eli xesha. Pick up amaxwebhu banelungelo lokuba imizimba bokuphanda, abatshutshisi, iinkundla namapolisa irhafu okanye uhlolo. Umntu onoxanduva ukugcina iirekhodi nokunika ingxelo, intloko lo mbutho. lokuqinisekisa eliyiNtloko, kwakunye omnye umntu umsebenzi wakhe sinento yokwenza ingxelo, uvumelekile ukuba enze iikopi kwamaxwebhu xa kuthe zokurhoxa yabo. Oku kufuneka kwenziwe phambi kwamangqina, kwaye apho kukho abameli karhulumente bambambe amaxwebhu. Kufuneka ukhankanye umhla inkqubo kwaye isizathu sokuba kukho imfuneko ikopi.

Inkcazo "imvume"

Lo gama kubizwa imigaqo esisiseko kunye nemigaqo kwi accounting. Ukuba sithethe ngqo malunga ukugcina iirekhodi eRashiya, kwingcinga - umthetho ngayo yenziwe. Eli gama libhekisela neencwadi zawo. Lo mbutho akanyanzelekanga ukuba ukukhankanya Onokuyivakalisa ubukho iseti kwee-odolo, njengoko ubukho babo izicacele. Nangona kunjalo, zikhona izinto eziphambukileyo kwi imithetho ezivela nokulungiselela uxwebhu. Ukuba kukho nayiphi na, ke ngoko kufuneka ngokuyimfuneko ukucacisa unobangela lwesiganeko. Kwalo kweenkolelo ngeenkolelo, ezibandakanya Ukuqhela wombutho kwiimpawu ze-propati, umsebenzi rhoqo ngaphandle kokuphazamisa, ukuthobela imiqathango nemimiselo kwengxelo kwisithuba ixesha elicaziweyo ngolandelelwano oluchanekileyo.

iimfuno ingxelo solawulo

Kuba iingxelo zemali zehlabathi, kukho neminye imithetho nemigaqo. Ba balumke, bezinto, imithetho yokuxabisa. elithi "iimfuno" kuqaliswa migaqo eRashiya. kumbutho ngamnye kufuneka athathe ingqalelo iimfuno ukuphelela, ukufika bomsebenzi amaxwebhu accounting yaqulunqwa. Kukho imigaqo esisiseko ezimbalwa. Yokuqala efunekayo kukuba ukubonisa ngamaxwebhu zonke iinkalo lwemisebenzi oluqhubekayo. Eyesibini ithi yonke imisebenzi kufuneka ziboniswe kwi kuxwebhu accounting ngendlela ngexesha. Ukongeza, kukho imfuneko yokuba silumke (elinye igama - care). Le ngcamango zibhekiselela kukukwazi lwequmrhu ukulungiselela kukuvela ilahleko. Kwamanye amazwe ingeniso wombutho kuthathelwa ingqalelo kwi amaxwebhu kuphela emva kokufumana oko, ngoxa ilahleko ongathi uthunyelwe kuyo ngexesha xa kuphela nokoyikiswa kwazo ibonakala. Ukuze bacombulule le ngxaki, imibutho kufuneka ukuba izibonelelo back-up.