Accounting izinqubomgomo PBU: isicelo futhi ilungiselelo jikelele

Izinhlangano eziningi ezinkulu commercial yizinqubomgomo ezimali. Lokhu kungase kube ngenxa nezidingo umthetho, futhi nezidingo umgomo izinkampani, ngenxa imininingwane yokwenza ibhizinisi, isikali yayo, ikakhulu imisebenzi yebhizinisi. Imithetho elawula ukuziphatha of izinqubomgomo zokubalwa webhizinisi ingalungiswa ezingeni oshayiwe RF, futhi -laws kwenhlangano. Yiziphi imithombo eyinhloko umthetho olawula lo msebenzi izinkampani Russian? Yiziphi amaphuzu abo main?

Iyini inqubomgomo i-accounting?

Ngaphansi kwenqubomgomo ezimali yokutholwa ukuqaphela umsebenzi wenhlangano, okuyinto lihlotshaniswa nokulungisa amaphepha ahlukahlukene, okubonisa izenzakalo eziphawulekayo empilweni kwezomnotho lenkampani. ERussia, it is emelelwa izinhlobo ezimbili eziyinhloko accounting - ezimali kanye nentela. Ngokuvamile, uhlobo lokuqala yokubika kunzima kakhulu, ngakho-ke, i-ngenhloso yokulawulwa yayo ngumbuso ekhishwe neziqondiso ezikhethekile. Izinqubomgomo ezimali lenkampani, ikakhulukazi eziphathelene izitatimende zezimali, kufanele zizinze, esisemthethweni, efanele. It kwakheka isisekelo eziseqhulwini inhlangano ethile, kodwa kumele kuhambisane nemithetho emisiwe umthetho. Cabanga ukuthi, kulokho imithombo bona ingalungiswa.

Izimali izinqubomgomo zokubalwa: imithetho eyisisekelo umthetho

Izinqubomgomo ezimali ye RAS eRussia kulawulwa izinhlinzeko zoMthetho imithetho ezingeni sikahulumeni. ANP uMphathi inhlobo efanele - oda Ministry of Finance Russia № 106n yokutholwa ngonyaka 6.10.2008. Ngalesi umthombo ukuqinisekisile "ezimali Inqubomgomo PBU 1/2008" futhi PBU 21/2008, okuyinto sigcwalisa idokhumenti yokuqala. Ngaphambili, umthombo normative 1/98 eziqhutshwa eRussia.

Kungase kuqashelwe ukuthi, kanye ANP eziyisisekelo, accounting zokulawula - PBU 1/2008 imithombo yokutholwa, owawuthi amarekhodi kumele agcinwe zebhizinisi ngabanye, izinkokhelo isabelomali sikahulumeni. Ngokwesibonelo, uma inkampani okhokhela ku inzuzo intela, i-APP main, owawuthi kufanele yakhiwe izinqubomgomo zokubalwa - 18 PBU.

Kukhona imithombo ehlukene nemithetho elawula ezimali amafa ahlukahlukene, ukubolekisa, ukutshalwa kwezimali, asebenzelana ngayo yinkampani. Kodwa noma kunjalo, umthombo oyinhloko imithetho accounting - PBU 1/2008. Iqukethe Imithetho jikelele for zonke izinkampani, ezimali Inqubomgomo zokulawula - kokubheka uhlelo intela, imininingwane yokusebenza kwebhizinisi layo.

Cabanga amalungiselelo eziyisisekelo ukuthi dokhumenti iqukethe PBU 1/2008 ( "ezimali inqubomgomo"). 2015 no 2016 ukuthi azinazo lezi zimpawu izinguquko ezimqoka zomthetho kuze PPA abafanele. Kodwa babeyizinceku. Ngakho, inguqulo yamanje "Accounting Yemfihlo" kwavunyelwana 04.06.2015 ngonyaka. Ngakho, sifunda amalungiselelo eziyisisekelo PPA.

PBU 1/2008: Jikelele

Kubhekwa umthombo komthetho yakha imithetho yokwenza ezimali Inqubomgomo bezinkampani isimo izinhlangano ezingokomthetho. Ilungelo labaqeqeshi NPA asisebenzi amabhange, isimo kanye nezinhlaka zomasipala. Uma ibhizinisi eRussia uqhuba ukumelwa inkampani yangaphandle, kungase zithobele imithetho efanele noma imithetho asethwe ezweni labo, inqobo nje uma awaphikisani zomthetho Russian olawula ezimali.

Modu "ezimali inqubomgomo" ulawula imisebenzi izinkampani ezihlobene ngokuziphatha ezimali, ukuqapha, wokulinganisa, yokwenza iqembu, futhi nje okungaqondile okwalandela yemiphumela yomsebenzi wezomnotho kule nkampani. Accounting ngokuhambisana umthombo kubhekwe umthetho kungaba kwenziwe ngezindlela ezahlukene. Ngokwesibonelo:

- amaqembu, kanye nokuhlolwa amaqiniso yomsebenzi;

- isinxephezelo wamafa;

- ilungiselelo kwemibhalo;

- ukuqaliswa yokusungula;

- ukusetshenziswa ezimali akhawunti;

- kokuqhuba usomqulu ezikhethekile;

- ukucutshungulwa ezahlukene zolwazi.

Izinkambiso PBU "Izinqubomgomo Accounting" wakaGadi bonke izinkampani Russian. Kodwa ngokuya izinqubo langempela ukuze lidalulwe ngaphansi izinqubomgomo zokubalwa - lezo zinhlangano ukuthi ukushicilela izitatimende zabo zezimali ngokuhambisana nomthetho wabantu bonke isiRashiya, lomthetho noma esenziwa isinyathelo yayo siqu.

Kangakanani inqubomgomo accounting?

Cabanga indlela lapho, ngokuhambisana kuncike NPA kwakhiwa izinqubomgomo zokubalwa Accounting Standards. Le ndawo yomsebenzi ngokuqinile uholwa accountant induna inhlangano noma elinye iphoyisa wemfanelo wenhlangano.

Njengengxenye ezimali kumele kuvunywe:

- plan zokusebenza akhawunti esetshenziswa inkampani;

- amafomu amadokhumenti lisetshenziswe ezimali kanye nesitayela;

- ifomu imithombo esetshenziswa ngaphakathi kohlaka ukubika yangaphakathi;

- imithetho yokusungula;

- Izindlela yokuhlaziya amafa yenkampani kanye nezikweletu zawo;

- Izindlela sokuhlaziya nolwazi document;

- imithetho lokulawula ukuthengiselana abanamabhizinisi.

Izisebenzi zale nkampani, obhekene izinqubomgomo zokubalwa ingemukelwa nezinye izinqumo kohlaka ezindaweni zethu womsebenzi.

izinqubomgomo Accounting PBU uphakamisa ukuthi:

- engcebo nokuzimisela ngokuqinile kubhekwe eceleni kusuka ngokuqondene nezimpahla kanye nezikweletu wabanikazi inhlangano kanye nezinye izinkampani;

- inkampani kuyinto operation esitebeleni, futhi abaphathi bayo engenazo izinhloso zebhizinisi yimali noma ukunciphisa yomsebenzi wezomnotho, ukuze sonke isikweletu sale nkampani uzokhokhelwa ngokuvumelana izikimu ezimisiweyo;

- yokutholwa inkampani accounting Inqubomgomo libhekene ukuzinza, ukungaguquguquki kanye yenziwa ngokuvumelana izimiso ezifanayo eminyakeni ezahlukene;

- amaqiniso imisebenzi yezomnotho lenhlangano ihlobana esithile yokubika.

Sivumele isishaya-mthetho ubeka yezinkampani waziphatha izinqubomgomo zokubalwa, ukuqinisekisa:

- nenkanuko edlulele elungile akhawunti amaqiniso athile imisebenzi yezomnotho;

- ukuhlobana ubika ulwazi mayelana nenkampani ezitatimendeni zezimali;

- ukuzimisela oqavile ukucabangela izindleko kanye izikweletu kuka ezingenayo kanye amafa ngaphandle kokudala izinsiza kufihlwe;

- kuveza amaqiniso ku-akhawunti, futhi ngaphezu kwakho konke, ngokusekelwe okuqukethwe kwabo kwangempela kwezomnotho hhayi ifomu zomthetho;

- ukulingana izinkomba e-Accounting isici turnovers namabhalansi e akhawunti zokwenziwa ngaphakathi sekubika;

- ezibekwe eqhulwini yezindlela okunengqondo kwezimali, esetshenziswe kuncike kule mibandela imisebenzi yebhizinisi lenkampani, kanye esikalini kwenhlangano.

umthetho Russian ivumela amabhizinisi amancane esebumba izinqubomgomo zokubalwa ifomu lula.

izinqubomgomo Accounting RAS isikisela ukuthi ngokuqinile singakutholi ezinhlinzekweni zoMthetho izenzo normative we Russian Federation imitsetfo isiqondiso ukusebenzisa imithetho yabo, kanye IFRS - imithetho ngamazwe yesitatimende sezimali.

Le nkampani, singangenwa izinqubomgomo zokubalwa, kufanele uhlele ngokusebenzisa umuntu izincwadi zokuphatha, evunywe ukuphathwa kwenhlangano. Izindlela zokubala kunqunywa inhlangano, okufanele zisetshenziswe kusukela ekuqaleni konyaka elandela ukuthi lapho lezo zindlela sivunyiwe. Uma sikwenza kungaxegi ezazakhiwe muva nje, inqubomgomo ezimali kumele kuthathwe zingakapheli izinsuku ezingu 90 kusukela ngosuku ukuqala.

Ukulungiswa izinqubomgomo ezimali

Document PBU 1/2008 ( "ezimali inqubomgomo") ulawula indlela eqinile kufanele ulungise amazinga ezimali yokutholwa. Ngakho, ushintsho olufanele kungaba kwenziwe uma imithetho esishintshile kule nomthetho waseRussia. Ukulungiswa lokubala lwabakwa-kungaba kwenziwe, uma inkampani washintsha ethile imvelo ibhizinisi - isibonelo, ngenxa kabusha noma ngenxa yezinguquko imisebenzi ehlukahlukene ibhizinisi. Uma le nkampani yanquma ukushintsha inqubomgomo ezimali, isenzo ngaphansi imithetho ukucabangela linqume umsebenzi isekelwe esimisweni sokucabangela.

Ngokuvamile, ukulungisa e izinqubomgomo zokubalwa zizosebenza kusukela ekuqaleni konyaka. Okunye ngezikhathi kungenzeka kubangelwa izici ezibangela izinguquko ezifanele. izinqubomgomo Accounting (PBU 1/2008) kudinga amafemu ukucabangela okushiwo ukulungisa imithetho elawula isiqondiso kubhekwe womsebenzi. Ngakho, uma izinguquko okuhambisanayo sinomthelela ukuzinza kwezimali kule nkampani, imiphumela imisebenzi noma ukuhamba-dolobha - ziyaziswa njengamalungu ngezimali ngesisekelo idatha okuthembekile.

Uma kwenziwa ushintsho endleleni izinqubomgomo zokubalwa ngenxa yezinguquko imithetho elawula NPA, basuke kubonakala ku accounting ngendlela ebekiwe ngumthetho. Izinkampani ukuthi zifanelekile ukusebenzisa izindlela zokubala lula kungaba thatha yokubika izinguquko nezinqubomgomo ezimali ezingase zithinte Imiphumela zezimali ezingaba, ngaphandle uma kungenjalo ebekwe umthetho we Russian Federation.

Uma izinguquko umbuzo, ungaba nomthelela obalulekile Dynamics dolobha inzuzo enhlanganweni, kufanele eceleni kudalulwe ezitatimendeni zezimali. Cabangela lesi sici kabanzi.

Ukudalulwa izimiso ezimali

Ngokuhambisana nemithetho ezimali Inqubomgomo PBU 1-2008, amafemu ziyadingeka ukudalula ezimali inqubomgomo nge izindlela zokuhlola ezasungulwa. Okokuqala, kulesi sici, njengoba izindlela sibalo, okuyinto inquma ithonya kulenchubo yekuhlolwa nokubika isicelo izixazululo abasebenzisi.

Ukhiye kulesi simo kufanele kubhekwe izindlela evumela oyiqiniso kunazo yazi abathintekayo ngemiphumela sezimali zenhlangano. Indlela lapho izitatimende zezimali okufanele avezwe ichazwa nomthetho we Russian Federation. Uma inqubomgomo ezimali lenkampani usethe uma sicabangela ezizathwini kungenzeka, okuyinto zinikezwa umthetho, ukudalulwa izindlela ezinjalo ayikwazi waqaphela ezitatimendeni zezimali. Kodwa uma imibono ezamukelwe ngu inkampani, kungukuthi olunikezwa umthetho, bona-ke okwakumelwe, kufanele kudalulwe.

Modu "Izinqubomgomo Accounting" inikeza inketho lapho e inqubo yokubika elakhiwe abanye ungabazane isici ukucabangela izici futhi izenzakalo ezingase ayingabaza ngokuqhubeka imisebenzi yebhizinisi, inkampani kumele iboniswe ku imibhalo izimo ezihlobene nesimo esifanayo. Uma ezimali mgomo yenkampani washintsha, kufanele udalule ulwazi sibonakalisa:

- izizathu ukulungiswa izinqubomgomo ezimali, kanye nohlobo izinguquko kuwo;

- ukuze, kulandela okuyinto imiphumela emisha e izinqubomgomo zokubalwa ziyabonakala ezitatimendeni zezimali;

- wokusebenza kwezimali izinguquko ukubonakalisa izinguquko embuzweni, correlative roomates nokubika ngamunye sihloko.

Uma ukuvezwa kwemininingwane ngenxa yezizathu ezihlukahlukene akunakwenzeka, leli qiniso kufanele kucatshangelwe ku imibhalo enikeziwe kwesikhathi lapho le nkampani iqala usebenzisa imigomo emisha ezimali.

Modu "ezimali inqubomgomo" unamalungiselelo amafemu ziyadingeka ngaphansi okuyinto ukudalula ulwazi mayelana non-ukusetshenziswa PPA, okuyinto seyemukeliwe, kodwa kwenkathi ethile asisebenzi, kanye emisebenzi kwemitselela isicelo Mthetho ngesikhathi lapho ezuza amandla ngokomthetho. Indlela lapho inkampani eqhuba ezimali, kanye ulwazi ukulungiswa accounting inqubomgomo kufanele kudalulwe ngendlela ekhethekile memorandamu, okuyinto unamathele amadokhumenti ezimali.

Kanye Inqubomgomo ezimali AR, Ministry of Finance Order № 106n iye kwetfulwa ngomunye futhi umthombo ejwayelekile - PBU 21/2008. Cabangela izici zayo ngokuningiliziwe.

PBU 21/2008: Imithetho eyisisekelo

Lowo Mbhalo wangonyaka we okukhulunywa unamalungiselelo elawula inqubo ekunakeni ukuvezwa ku accounting ulwazi oluhlobene izinguquko yamanani kulinganiselwa kwabanye izakhi ezimali. Ngaphansi leli phepha ukuze bangabhekani PBU 21/2008 kudinga ukuqonda ushintsho kwempahla amanani noma izikweletu le nkampani noma lemali ukuthi ibonisa ukubaluleka isinxephezelo lwefa ngenxa ukuvela ukwaziswa okubalulekile olusha. Kulokhu, indlela ukulungiswa imithombo izilinganiso kanye nezikweletu yenkampani hhayi labizwa ngokuthi ushintsho ezimali izilinganiso. Kodwa uma noma yikuphi okuqanjwa kabusha accounting ayikwazi kubhekwe isigaba elehlukile, ephawula izinguquko kohlaka izinqubomgomo zokubalwa, accounting izinjongo, kuyaqapheleka njengoba ushintsho ezimali izilinganiso. Masitadishe indlela lapho kuyaqapheleka practice.

Ukwamukelwa kulinganiselwa value izinguquko

I-NPA, okuyinto sigcwalisa AR idokhumenti 2008 ( "i-accounting inqubomgomo"), iqukethe imithetho, owawuthi izinguquko nenani elilinganisiwe kufanele zinakwe accounting ngokufaka izimali noma izindleko of inkampani:

- phakathi kwesikhathi lapho esinqunyiwe noma ushintsho uma oluthinta ngqo ku ezimali idatha;

- phakathi kwesikhathi lapho ushintsho ilotshwe, kanye nezikhathi esizayo uma ukulungiswa abathintekayo ukubika kokubili ngezikhawu.

Uma ushintsho kuthinta usayizi we dolobha inkampani, kumele neyaziwayo ngokulungisa ukwabelana dolobha ezitatimendeni zezimali esikhathini lapho koshintsho oluhambelanayo sabhalwa.

IFRS ezimali kwezinkambiso

Kanye AR-1 ( "ezimali inqubomgomo"), umthombo Russian komthetho, ukubala izimali nokugcinwa kungenziwa kulawulwa namazinga omhlaba. Sizokwenza ukufunda imininingwane yabo ethize.

Omunye amathuluzi main ngamazwe ukuthi usethe PBU - IFRS 8. ngokuhambisana nezinhlinzeko ngaphansi izinqubomgomo zokubalwa ziqondwe izimiso, lezisekelo zalo, izivumelwano, imithetho nemikhuba okwenziwa kule nkampani ngezinjongo zokubika zezimali. Isimiso eyinhloko ngamazwe ezimali isiqondiso - nokwethenjelwa zize kuqala Okusemthethweni.

Enye ehilelekile emangalisayo ephawula IFRS, wukuthi embhalweni wokuqala we temitfombolwati komthetho, inkulumo ethi "izinqubomgomo zokubalwa" ngokuvamile umsindo isebuningini. Ochwepheshe bathi lokhu kubangwa yokuthi amafemu angaphandle lo msebenzi uhilela isethi yezenzo ezahlukene. Ngakwelinye ihlangothi, eRussia, ngisho inguqulo yakamuva ye-RAS ( "ezimali inqubomgomo") ngo-2015, kuhilela ukusetshenziswa kwegama elithi sisebunyeni.

Enye ehilelekile esiphawulekayo IFRS - imithetho ngamazwe ukuvumela izinkampani sithole ukuthi ulwazi kufanele kudalulwe ephathelene ezimali. Ngakho, kungase kudalulwe ngesimo amanothi noma njengendlela ehlukene yokubika ingxenye.

Kakhulu isici esibalulekile saleso IFRS - imithetho efanele komthetho angadingi ukusetshenziswa ezimali amafemu inqubo ishadi iyunifomu-akhawunti. Kuyinto isimiso akudingekile - nakuba practice kunzima ukwenza ngaphandle kwalo, ngoba isidingo sokulondoloza kabili entry ku imisebenzi le nkampani, njengoba umthetho, kukhona. Ngakwelinye ihlangothi, IRussia ishadi umfaniswano akhawunti futhi kumelwe zisetshenziswe ngokuhambisana kwezinkambiso osungulwe umthetho.

Kunalokho yokuzenzisa IFRS imithetho elawula ukulungiselela kwezicelo emigomweni ezimali. Amankampani, ngokuhambisana nemithetho yamazwe ngamazwe lokho akusho ukuthi ngibenze - kodwa futhi, ngokomthetho ngokuvamile kudingeka ukuthuthukisa imibhalo efana.

isifinyezo

Umthombo oyinhloko umthetho, owawuthi izinkampani Russian ezihlukahlukene izenzo zebhizinisi ku-akhawunti - "ezimali inqubomgomo" PBU 1/2008. Kungase kuzosungulwa nezinye NPA, olawula ezicini ezihlukahlukene ezimali. imithetho Russian elawula izitatimende zezimali, ingasetshenziswa kanye namazinga omhlaba. kukhona ezinye umehluko oyisisekelo phakathi kwabo. IFRS imithetho angasebenza eRussia, uma akuphikisani nemithetho NPA isiRashiya, olawula ezimali.

Imithombo umthetho, owawuthi okufanele iqhutshwe accounting ku Russian Federation ziyadingeka isicelo, kodwa kunalokho aqukethe izidingo jikelele ngokuba ukuqaliswa amafemu ukubika imisebenzi. Umsebenzi omningi ku ukudalwa accounting uhlelo wendawo kumele kwenziwe ngqo yinkampani - accountant wayo oyinhloko kanye nezinye izikhulu. imithetho Accounting ezamukelwe ngu inhlangano, evunywe abaphathi bayo kanye iyabopha yonke iminyango yezimali inkampani.