An accounting policy in tax accounting is a document that approves the set of methods for maintaining financial accounting chosen by the taxpayer. business transactions.
The accounting policy for tax accounting determines the procedure for organizing accounting and document flow for operations related to the formation of the value of taxable bases, the set of methods (methods) permitted by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, assessment and distribution, as well as accounting for other necessary for taxation purposes of financial indicators economic activity taxpayer.
Let's consider the main points that should be disclosed when developing accounting policies for the purposes of tax accounting. When giving recommendations, we will use the algorithms offered by the Accounting Policy Designer program provided by legal system"Consultant Plus".
Accounting policy for tax purposes 2020
Organizational provisions:
- For the purpose of generating information on tax accounting, the organization discloses within the specified section information that allows you to more accurately generate the necessary information both in general and for each of the taxes for which it is a payer.
- Data on whether the organization is newly created or not is necessary in order to establish whether the organization's tax accounting policy is completely new or represents a modification of the old one. We note that the accounting policy is formed no later than 90 days from the date of establishment of the organization and is applied consistently from year to year.
- Next, the organization must indicate the types of economic activities it carries out. This information, in addition to stating a fact, carries an additional burden. Depending on the specific type of activity, the organization will form the features of its accounting tax policy(primarily in terms of income tax).
- For the same purposes - to characterize the characteristics of the activities of organizations taken into account when generating data on tax accounting for income tax - the organization must indicate information about whether it carries out transactions with securities and whether it incurs R&D expenses in the course of its activities.
- For the purpose of generating information on the procedure for maintaining property tax records, an organization must indicate whether it has property subject to taxation on its balance sheet.
- For the structural characteristics of the organization, as well as as information that will be taken into account in the future when generating information about the need for distribution tax payments, the organization must indicate in its accounting policies the presence (absence) of separate structural divisions, including those located on the territory of one subject of the Federation.
- What follows is a block of questions, the answers to which characterize the procedure for organizing tax accounting. An organization can keep records of data using both third party organization or a specially authorized person (in this case, their name should be indicated in the text of the accounting policy), and on their own. If tax accounting is carried out in-house, then it is necessary to indicate who exactly is doing this - an individual employee or a specialized service. In both cases, specification is necessary, that is, an exact indication of the employee’s position according to the staffing table or the name of the department in accordance with the structure of the organization.
- An essential point is to indicate the method of tax accounting (automated or non-automated). When choosing an automated method, you must additionally specify the specialized program with which tax accounting is maintained.
Is it possible to change accounting policies in the middle of the tax period?
The answer to this question is given by Letter of the Ministry of Finance of Russia dated July 3, 2018 No. 03-03-06/1/45756. It states that in accordance with Article 313 of the Tax Code of the Russian Federation, elements of the accounting policy for tax accounting 2020 can only change if the legislation on taxes and fees changes or if the accounting methods used change. Accounting methods can only be changed from the beginning of a new one. tax period, that is, since the beginning of the year. But if legislation changes, accounting policies can be changed from the moment the new rules come into force.
Also, the taxpayer is obliged to reflect in the accounting policy new principles of activity in the event that he began to carry out new types of activity. In this case, the accounting policy for tax accounting purposes is updated.
Thus, in the middle of the tax period, the payer can change the accounting policy in two cases:
- the legislation has changed and these changes have entered into legal force;
- the organization began to implement the new kind activities.
Value added tax (VAT)
This section must be completed only by organizations that are VAT payers.
Periodicity
Within general provisions According to the procedure for maintaining tax accounting for VAT, the organization must indicate the frequency of renewal of the numbering of invoices. Strict restrictions in regulatory and legislative acts no on this issue, therefore the organization has the right to indicate any of the proposed options - monthly, quarterly, annually, with other frequency.
Organizations engaged in the manufacture (production) of goods, works and services with a long production cycle (more than 6 months, according to the list approved by the Government of the Russian Federation), must provide in their accounting policies for determining the tax base upon receipt of an advance payment on account of upcoming deliveries of goods (performance of work, provision of services). This point can be recognized both as a general point for all operations, and as a separate (individual) one. When choosing the “general” method, the organization fixes in its accounting policy one of the proposed dates - either on the day of shipment or on the day of receipt of payment (full or partial). If an organization provides for the use of a “separate” method, then it has the right to use both of the above dates to determine the tax base. In this case, in the text of the accounting policy it is necessary to indicate for which transactions the tax base is determined on the date of shipment, and for some - on the date of payment.
Separate VAT accounting
Further points disclosed in the accounting policy regarding the procedure for maintaining VAT tax accounting are related to the organization separate accounting VAT for organizations that carry out transactions subject to and non-taxable with VAT, as well as types of activities for which different rates of this tax are applied. Accordingly, disclose in the accounting policy the features of tax accounting in in this case Only organizations that have the above operations in their business practice should. Consequently, the first point in disclosing information in the accounting policy on the procedure for maintaining separate accounting for VAT should be an indication of the fact that the organization has business transactions that are not subject to VAT (if there is taxable turnover), as well as transactions taxed at a rate of 0% (if there is transactions taxed at rates other than 0%).
Next, the organization needs to decide for itself whether it applies the so-called “5% rule” for the purposes of separate accounting (separate accounting of “input” VAT may not be carried out in those tax periods in which the share of total expenses on transactions not subject to VAT is less or equal to 5% of the total total production costs). Accordingly, ignoring of this rule means that separate accounting is carried out regardless of the proportion of the ratio between taxable and non-taxable transactions. As a rule, the “5% rule” is used by those organizations whose share of non-VAT-taxable transactions is insignificant.
If an organization applies the 5% rule, then it needs to disclose some additional information in its accounting policies. The first point related to this concerns the expense register for the purpose of applying the said rule. At the choice of the organization, this can be either a special sub-account allocated in the working chart of accounts, a separate accounting register, or another independently developed method. The choice of one of the options depends on the general order of organization of the accounting process.
Next, the base is determined in proportion to which the distribution is made general expenses. This indicator can be determined in proportion to the share of revenue from non-taxable transactions in the total volume of sales, in proportion to the share of direct expenses in total amount expenses or in any other way accepted by the organization. The choice of method is made solely on the basis of professional judgment officials organizations.
We note that when choosing the “share of expenses” as a base indicator, an organization can provide in its accounting policy for the creation of a special form (tax accounting register).
The next point related to maintaining separate accounting for VAT is determining the period for calculating the proportion of VAT to be deducted on fixed assets and intangible assets (intangible assets) accepted for accounting in the first or second month of the quarter. The organization can choose to determine the specified ratio between taxable and non-taxable turnover under VAT either on the basis of monthly data or based on quarterly results. The choice of option depends on whether the organization generates data on sales of goods, works, and services on a monthly basis or not. If not, then you should choose the option based on the “quarterly” proportion.
An organization has the right to maintain separate accounting of “input” VAT either in a special subaccount to balance sheet account 19 “VAT on acquired values,” or in a separate register, or in another independently determined order. The choice of this procedure depends on the organization’s accounting process.
The procedure for maintaining separate accounting of transactions for the sale of goods, works and services, subject to and non-taxable with VAT, must also be provided for in the accounting policy. By analogy with the above, such accounting can be carried out electively either in a special sub-account, or in a separate register, or in any other way. The choice of option is at the discretion of the organization.
Corporate income tax
This section is filled out only by organizations that are payers of income tax. First, you need to indicate how information will be generated for the purposes of calculating the taxable base for income tax. These can be either specially designed tax accounting registers or registers accounting, supplemented if necessary with the relevant details. The choice of one of the options depends on the organization itself, taking into account how its accounting procedures are organized and document flow is structured.
Next, the organization must indicate which reporting period It applies income taxes monthly or quarterly. The choice depends solely on the organization itself and its desire to generate income tax indicators in one way or another.
Tax accounting policy for tax accounting purposes must contain the fact that the organization pays monthly advance payments for income tax. In this matter, there are no choice options, since those who are exempt from paying advance payments for income tax are directly named in paragraph 3 of Article 286 of the Tax Code of the Russian Federation. Therefore, this moment is purely ascertaining in nature.
Organizations with separate structural units located on the territory of different subjects of the Federation must disclose in their accounting policies information about the basic indicator in proportion to which (in addition to the residual value of depreciable property) the share of profit attributable to a separate division is distributed. An organization can choose either a share of the average number of employees in a department or a share of the cost of paying them. The choice of one of the options depends solely on the organization itself, depending on the professional judgment of its officials.
Accounting for income and expenses
What follows is a large block of questions related to accounting for the organization’s income and expenses. The first and most significant issue in this block is the method of recognizing income and expenses. Please note that only organizations whose average revenue from the sale of goods (work, services) excluding VAT over the previous four quarters did not exceed 1 million rubles can afford to freely choose one of the two methods. for every quarter. That is, those who can use the cash method, but want to use the accrual method. Other organizations are required to indicate the “accrual method” in their accounting policies on a non-alternative basis.
The next question concerns only organizations with a long technological cycle (production, the start and end dates of which fall on different tax periods, regardless of the number of days of production), for which stage-by-stage delivery of work (services) is not provided. Such organizations have the right to establish in their accounting policies the procedure for recognizing income by distributing them between reporting periods either in equal shares based on the number of periods, or in proportion to the costs incurred, or in another reasonable way. The choice of one of the options depends on the principles tax planning determined by the organization independently.
Next, the point related to the procedure for recognizing losses from the assignment of the right to claim a debt before the maturity date is revealed. The indicator on the basis of which the normalization of the amount of loss is calculated can be calculated at the choice of the organization or based on maximum bet interest established by type of currency, or based on rates on debt obligations confirmed by the methods provided for in paragraph 1 of Article 105.7 of the Tax Code of the Russian Federation (methods used in determining for tax purposes profit in transactions to which the parties are interdependent persons). Moreover, if the organization for these purposes uses the method of comparable market prices, then it also needs to establish comparability criteria (for example, the same currency, the same period, another similar indicator at the discretion of the organization).
For R&D expenses, an organization needs to specify how these expenses will be accounted for. There can be two options: either these expenses will form the cost of intangible assets (in this case, inclusion in expenses will be made through depreciation over a certain period beneficial use), or as part of other expenses (in this case, inclusion in expenses will be made within two years).
An organization has the right to apply a coefficient of 1.5 to actual R&D expenses for the purpose of including them in expenses that reduce the taxable base for income tax. An appropriate indication of this fact should be made in the accounting policy. It must be remembered that when choosing to use this coefficient, the organization is additionally required to provide tax authority at the location of the report on R&D performed, the costs of which are recognized in the amount of actual costs using a coefficient of 1.5. The specified report is submitted to the tax authority simultaneously with tax return based on the results of the tax period in which the relevant R&D was completed. In this case, the implementation report is provided in relation to each R&D and must comply with general requirements, established by the national standard for the structure of scientific and technical reports.
The next question concerns the accounting treatment of rental income. At the choice of the organization, they can be taken into account either as part of income from sales, or as part of non-operating income. As a rule, the choice in this case depends on how the specified income was recognized in accounting.
Accounting for direct and indirect costs
What follows is a block of questions regarding the specifics of accounting for direct and indirect costs. To begin, the organization should approve the list of direct expenses, selecting them from the proposed list. At the request of the organization, this list can be either shortened or expanded as much as possible. Typically, the list of direct expenses for tax accounting purposes for income tax corresponds to a similar list accepted for accounting purposes.
With regard to direct costs associated with the provision of services, the organization has the right to provide for either their distribution to work in progress (WIP) balances, or in full taken into account as part of current expenses. The choice of one of the options remains entirely at the discretion of the organization itself, based on its existing tax planning principles.
The organization also needs to disclose in its accounting policies the principles for the distribution of direct costs for work in progress. Depending on the characteristics of the production process, as well as on the basis of the professional judgment of officials, the organization has the right to choose any of the methods proposed in the list, or to approve its own method. In this case, it is possible to use different methods for distributing direct costs depending on the type of product produced.
If an organization has direct costs that cannot be unambiguously attributed to the production of specific products, this fact should be indicated in the accounting policy. In this case, an indicator should be provided on the basis of which such costs will be distributed between types of products. This indicator may be the wages of employees engaged in primary production, material costs, revenue, or another other indicator chosen by the organization based on the professional judgment of its officials.
Inventory accounting
Let's move on to the block within which issues related to accounting for inventory items (TMV) are considered. First, let's look at the accounting of goods.
In relation to purchased goods, an organization has the right to establish the formation of their value in tax accounting as without taking into account additional expenses on their acquisition, and taking them into account. In this case, the organization can choose whether all additional costs are included in the cost of purchased goods or only certain types of them. The list of additional expenses included in the cost of purchasing goods must also be established in the accounting policy. Typically, the choice in favor of one or another method of forming the value of goods depends on how their value was formed in accounting.
The next point is an indication of the method of evaluating the product during its sale. One of three methods is selected: unit cost, average cost, FIFO method. In this case, it is allowed both to use a single method for all types of goods, and to select an individual method for each group.
For raw materials and materials, the organization must also indicate how they are valued when written off. At the same time, the same methods that were used to evaluate goods are offered to choose from. Similarly, it is possible to use different assessment methods for different groups of raw materials and supplies.
In a relationship low value property (material values durable use, not classified as depreciable property), the organization must indicate how its cost will be included in current expenses: at a time (by analogy with raw materials) or in equal shares over more than one reporting transition (based on the useful life or other economically feasible indicator).
Depreciation
Now let's turn to the procedure for accounting for depreciable property (fixed assets and intangible assets). The first question concerns the order of formation initial cost fixed assets. The organization has the right to establish a list of expenses for the creation of fixed assets that are not included in their initial cost. At the same time, we note that failure to include any type of expense in the initial cost of fixed assets may lead to disagreements with regulatory authorities. So disclosing this information in accounting policies may involve additional risks.
If an organization operates in the field of IT technologies and meets the criteria, established by point 6 of Article 259 of the Tax Code of the Russian Federation, then she has the right to choose the option of accounting for the cost of electronic computer equipment as part of expenses: either as part of material costs, or in the form of depreciation. Moreover, if the option of accounting as part of material expenses is chosen, then inclusion in current expenses can be made electively, either at a time, or in certain shares over more than one reporting period, based on the service life or other economically justified indicator.
If an organization leases or plans to lease fixed assets, it needs to indicate how it will depreciate non-recoverable assets. capital investments into leased fixed assets (inseparable improvements). Such depreciation may be based on either the useful life of the leased asset or the useful life of the permanent improvement itself. The choice of one of the options is made by the organization independently.
The organization has the right to provide for a review of the useful life of an object of depreciable property based on the results of its reconstruction, modernization or technical re-equipment, as well as not to carry out such a review.
In relation to fixed assets that were previously operated by previous owners in the same capacity, the organization can establish a special procedure for determining the useful life - taking into account the service life of the previous owner. In this case, this option is not mandatory, and for the specified objects the organization can establish general order determining such a period (that is, not taking into account the period of previous operation).
In the next block, we will consider the information that needs to be disclosed regarding the procedure for calculating depreciation. To begin with, one of two methods is selected: linear (even distribution over the useful life) or non-linear (accelerated write-off in the first years of operation). It must be remembered that with the non-linear method, depreciation is accrued not individually for each fixed asset object, but in groups.
Accordingly, when choosing a nonlinear method, the organization faces the need to disclose additional information. In particular, it may provide for the liquidation depreciation group with a total balance of less than RUB 20,000. (with a one-time transfer of the under-depreciated balance to the composition non-operating expenses) or not to do this (in this case, depreciation will be charged until the cost is fully repaid). The choice of option is entirely at the discretion of the organization.
The organization has the right to provide for the use of a “depreciation bonus” (one-time inclusion in expenses of part of the cost of depreciable property). Its application (subject to the restrictions imposed by the Tax Code of the Russian Federation) is possible both in relation to the initial cost and the costs of increasing it. It is also possible to use bonus depreciation only in one of the two indicated areas.
With regard to the depreciation bonus, it is possible to either establish a lower threshold for the initial cost of fixed assets and expenses for its increase to which it applies, or waive such a limitation. In the latter case, it will be applied to all fixed assets (except for those for which there is a direct ban on its use in the Tax Code of the Russian Federation).
Organizations that have fixed assets that meet the criteria given in paragraphs 1-3 of Article 259.3 of the Tax Code of the Russian Federation have the right to apply appropriate increasing factors to depreciation rates.
If several increasing factors can be applied to a fixed asset for different reasons, the organization must choose only one. This can be the maximum, minimum or other intermediate coefficient.
In relation to absolutely any major depreciable fixed assets, an organization can establish the use of coefficients that reduce the depreciation rate. At the same time, the accounting policy should indicate a list of groups of depreciable property in respect of which such coefficients are applied, as well as a link to the document containing this list.
Expense reserve
The next block of this section concerns the formation of expense reserves. The organization has the right to create the reserves listed in the list or not to create them. When choosing to “form” in the accounting policy, additional information must be disclosed.
Organizations forming a reserve for the repair of fixed assets must additionally indicate whether they are accumulating funds for particularly complex and expensive repairs fixed assets for more than one reporting period or not.
Organizations that form a reserve for warranty repairs and warranty service are required to indicate the period during which they sold goods (work) with a warranty period. The size of this period, depending on the characteristics of the organization, can be either three or more years, or less than three years. This information is necessary to calculate the maximum percentage of deductions to the reserve for warranty repairs and warranty service.
Also, with regard to the reserve for warranty repairs and warranty service, it is necessary to indicate the direction of use of the unspent part of the reserve, that is, whether its balance is transferred to the next year or not. The choice in this case remains at the discretion of the organization.
Organizations that create a reserve for vacations must disclose the methodology for its formation - is it formed? in a unified manner throughout the organization or carried out individually for each employee. You can freely choose any of the proposed options, based on the organization’s accepted accounting process scheme.
Organizations that form a reserve for the payment of remuneration for long service must provide a criterion for clarifying its unspent balance carried over to the next reporting year. Such a criterion may be the amount of remuneration per employee, or some other method justified by the organization. The choice of criterion is at the discretion of the organization.
The question regarding the criterion for clarifying the unspent balance of the reserve that is carried over to the next reporting year must also be answered by organizations that form a reserve for the payment of remunerations based on the results of work for the year. Such a criterion may be the amount per employee, a percentage of the profit received, or another other economically justified indicator. The choice of criterion in this case also remains at the discretion of the organization.
Accounting for transactions with securities
If a securities transaction meets the criteria for a securities transaction financial instruments forward transactions, then the organization independently classifies the specified transaction for tax purposes as a transaction with securities or a transaction with financial instruments of futures transactions and makes an appropriate note about this in the accounting policy. The choice in this case is based on the professional judgment of officials of the organization.
In a relationship valuable papers that are not traded on the organized securities market, the organization must indicate in its accounting policies how to determine their settlement prices. The selection options are presented in the attached list. The organization has the right to choose absolutely any option. In this case, it is allowed to use different ways determining the settlement price depending on the type of securities.
For securities being disposed of, the entity must indicate the method of write-off: either the FIFO method or the unit cost method. It is advisable to apply the unit value valuation method to non-equity securities that assign an individual volume of rights to their owner (check, bill, bill of lading, etc.). On the contrary, the FIFO method is more suitable for equity securities (stocks, bonds, options). After all, they are placed in issues, within each issue they all have the same denomination and provide the same set of rights. At the same time, it is preferable to use the FIFO method when it is expected that prices for securities being sold will decrease.
If an organization carries out transactions for the sale of securities with the opening of short positions on them (that is, the taxpayer sells a security in the presence of obligations to return securities received under the first part of the repo), then the organization must indicate the sequence of closing these positions (purchase of securities of the same issue (additional issue) for which a short position is opened). Closing short positions is done either using the FIFO method or at the cost of the securities for a specific open short position. The choice in this case is left to the discretion of the organization itself.
If an organization has transactions with non-negotiable securities for which it is impossible to determine the place of conclusion of the transaction, then it has the right to pre-fix in its accounting policies the place of conclusion of the transaction. This may be the territory of the Russian Federation, the location of the buyer, seller, or another agreed location. It must be remembered that if it is still possible to determine the place of the transaction, then the right to choose the organization is not granted.
Personal income tax (NDFL)
In relation to this tax, the organization only needs to indicate in its accounting policy the form of the tax register for accounting for accruals and deductions on income individual, in relation to which the organization acts as tax agent. This moment necessary to disclose, because unified forms There are no tax registers for personal income tax, and the organization must approve them independently.
Organizational property tax
This section is filled out only by organizations that pay property tax, which have several categories of property, the tax base for which is determined separately. We are talking about property located on the territory of different subjects of the Federation. In this regard, different rules may be applied for the same type of property. tax rates, established by laws subjects of the Federation.
The specified property must be accounted for separately either in separate sub-accounts to balance sheet accounts 01 “Fixed Assets” or 03 “Income Investments in Material Assets”, or in a special tax register, or in some other way. The choice of the appropriate method must also be noted in the accounting policy. The combined use of the above methods is also acceptable.
So you have drawn up an accounting policy for tax purposes!
An organization's accounting policy must include a number of mandatory elements.
One of the elements to be recorded in the accounting organization policy, is a working chart of accounts, containing synthetic and analytical accounts necessary for accounting and reporting.
Development of a working chart of accounts. The organization independently develops a working chart of accounts based on the approved plan. It has the right to choose from the entire set of systematic accounts what is really necessary for itself, and to introduce (with the permission of the Ministry of Finance of the Russian Federation) new systematic accounts using free account codes.
Based on the system of subaccounts provided for by the approved Chart of Accounts and the Instructions for the use of the Chart of Accounts, organizations determine the list of subaccounts used, if necessary, merging, excluding or adding new subaccounts, as well as the full range of analytical accounts and their code designations.
Choosing a form of accounting. The organization independently chooses the form of accounting (journal-order, memorial-order, simplified, machine-indicative), the list of accounting registers used, their construction, sequence and methods of recording in them.
Organization of accounting. The organization independently chooses the organizational structure of the accounting department. Besides, Accounting and reporting can be carried out by a specialized organization or an appropriate specialist on a contractual basis. The organization may allocate separate balance their production and facilities, as well as branches, representative offices, departments and others separate units included in the enterprise.
In small business organizations that do not have a cashier on staff, his duties can be performed by the chief accountant or other employees by written order of the head of the organization.
Determining the quantity and timing of the inventory of property and liabilities. When carrying out mandatory inventories for compiling annual reports organizations are given the right to conduct an inventory of fixed assets once every three years, library collections - once every five years. In areas located in the Far North and similar areas, inventory of goods, raw materials and materials can be carried out during the period of their smallest balances. The number of fixed assets not required for inventory in reporting year, the dates of the inventory, the list of property and liabilities checked during each of them are established by the organization itself.
Before compiling annual report an inventory of balance sheet items is carried out within the following periods: fixed assets and intangible assets- no earlier than October 1 of the reporting year; raw materials and material assets and goods - no earlier than June 1; settlements with banks, cash, securities, monetary documents, calculations of taxes and payments to the budget and off-budget funds- as of January 1 of the year following the reporting year.
When forming the accounting policies of organizations, they are subject to methods for assessing assets and liabilities. These include methods:
forming an initial assessment of assets;
calculating depreciation of assets (linear, reducing balance method, method of writing off value in proportion to the volume of production (work), method of writing off value by the sum of the number of years of useful life);
valuation of assets when they are written off;
assessment of obligations when they arise and are fulfilled.
The specified methods must be fixed in relation to each item of the organization’s assets and liabilities (intangible assets, fixed assets, etc.)
Document flow rules and processing technology accounting information are also subject to mandatory enshrinement in the accounting policies of the organization. The document flow schedule can be drawn up in the form of a diagram or list of work on the creation, verification and processing of documents performed by each division of the organization, as well as by all performers, indicating their relationship and deadlines for completing the work. Accounting registers can be maintained either manually or using computer technology.
As part of the organization's accounting policy, a document flow schedule must be approved, providing for each primary document used by the organization to document the facts of economic activity, the following information:
information about the creation or receipt of the document:
number of copies;
the person (service) responsible for issuing or receiving a document from the counterparty;
person (service) responsible for drawing up the document;
time of drawing up the document (immediately at the time of the transaction, immediately after its completion);
data on acceptance for accounting and processing of the document:
the person (service) responsible for submitting the document to the organization’s accounting department;
deadline for submitting the document to the organization’s accounting department;
the procedure for submitting a document to the organization’s accounting department;
person (service) responsible for checking the document;
document processing data:
the person (service) responsible for processing the document;
period of execution;
data on transfer to the archive:
the person (service) responsible for transferring the document to the archive;
the period after which the document must be transferred to the archive.
This schedule should establish a rational workflow, i.e. provide for the optimal number of organizational units and performers for each person to pass through primary document, determine minimum term his presence in the unit. The document flow schedule should help improve the entire accounting process of the organization, as well as strengthen control functions accounting.
The accounting policy of the organization determines the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting.
Document forms must be constructed in such a way that they contain all the indicators necessary for the subsequent formation of a reliable and complete picture of the financial position of the organization as a whole, the financial results of its activities and changes in its financial position.
These forms can completely repeat the forms financial statements organizations and in this form, as a rule, are applied to divisions of the organization allocated to a separate balance sheet.
The organization also has the right to establish other forms of reporting for its divisions. They can be compiled in the form of accounting registers, lists, balance sheets, etc. When approving document forms Special attention You should pay attention to which persons of the unit presenting internal accounting reports have the right to sign them (head of the unit, accountant, etc.). There are no restrictions on the forms of documents under consideration in accounting regulations.
In addition, the organization should establish a method for presenting internal accounting reporting forms (on paper media, on magnetic and other storage media (floppy disks, disks, etc.)) and the deadline for its submission.
The accounting regulations also do not contain any restrictions on the methods of presenting internal financial statements. When approving the deadlines for the submission of internal financial statements of an organization, one should proceed from the deadlines established for the presentation of the organization’s financial statements, as well as the period of time required for the preparation of these statements based on the information provided by separate divisions.
Thus, when approving the accounting policy of an organization, it is necessary to reflect:
list of divisions allocated to a separate balance sheet;
forms of internal accounting documents for divisions allocated to a separate balance sheet;
the method of presentation of internal accounting reports by divisions allocated to a separate balance sheet;
deadline for submitting internal financial statements by divisions allocated to a separate balance sheet;
a list of divisions that do not have a separate balance sheet, but are required to submit internal accounting reports;
forms of internal accounting documents for divisions that do not have a separate balance sheet, but are required to submit internal accounting reports;
the method of presenting internal accounting reports by divisions that do not have a separate balance sheet, but are required to submit internal accounting reports;
the deadline for submitting internal accounting reports by divisions that do not have a separate balance sheet, but are required to submit internal accounting reports.
The basis for the formation of the accounting policies of organizations is established by the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008).
Under accounting policy organizations refers to the accepted set of accounting methods: primary observation, value measurement, current grouping and final generalization of the facts of economic activity. TO accounting methods These include methods of grouping and assessing the facts of economic activity, paying off the value of assets, organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, information processing and other relevant methods and techniques.
These definitions indicate a close connection between accounting policies and accounting methods. Thus, primary observation is carried out through documentation and inventory, cost measurement involves assessment and calculation, the current grouping of business transactions is carried out through double entry on accounts, the data of which is the basis for drawing up a balance sheet and reporting. In the practical activities of a particular organization, each of the presented methods and techniques can be implemented in different ways.
PBU 1/2008 notes that the accounting policy of an organization is formed by the chief accountant (accountant), approved by the head of the organization and subject to registration with the relevant organizational and administrative documentation.
By decision of the head of the organization, a permanent special commission may be created to develop accounting policies, which includes accounting employees, as well as specialists from other departments and services, including the legal department. internal audit, audit commission. The functions of a permanent commission should include analysis of the economic situation and the search for its most adequate reflection in accounting on the basis of current regulatory documents, monitoring the implementation of selected accounting policies, developing proposals for establishing or changing accounting policies, and preparing drafts of the necessary administrative documents. Employees of specialized firms (accounting, auditing, legal) can be involved in the formation of accounting policies. independent experts and etc.
The organization strives to develop an accounting policy that allows it to most adequately reflect its capital, events business processes, state economic environment and thus prepare complete, objective and reliable information for making management decisions and satisfying the comprehensive interests of various users. Optimization of accounting policies is a complex process influenced by the following factors:
- ? organizational- legal form organizations ( Joint-Stock Company, government agency and etc.);
- ? type of activity (industry, transport, trade, etc.);
- ? state of production potential (fixed assets, inventories, work in progress, etc.);
- ? type of production (single, serial);
- ? technical and economic characteristics of manufactured products (quality, competitiveness, etc.);
- ? production structure of the organization (shop, non-shop-
- ? duration of the production cycle;
- ? the level of inflation, the state of sales markets, the presence of competition;
- ? professionalism of accounting and management personnel;
- ? equipping staff with computer equipment.
When developing accounting policies, it is assumed that the following assumptions:
- ? property isolation of the organization;
- ? continuity of the organization's activities;
- ? sequence of application of accounting policies;
- ? temporary certainty of the facts of economic activity.
In addition, the requirements of completeness, timeliness of recording transactions, prudence, priority of content over form, consistency, and rationality must be met.
The administrative document for the formation of accounting policies must contain the following items:
- ? working chart of accounts, which indicates the synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness;
- ? forms of primary accounting documents for which standard forms are not provided;
- ? the procedure for conducting an inventory of assets and liabilities;
- ? methods for assessing assets and liabilities;
- ? document flow rules and accounting information processing technology;
- ? the procedure for monitoring business operations;
- ? other solutions necessary for accounting.
Working chart of accounts is formed on the basis of the Chart of Accounts established by the Ministry of Finance of Russia. The working chart of accounts includes the synthetic accounts necessary for a reliable and complete reflection of the organization’s economic activities. If necessary, additional first-order accounts can be entered into the working chart of accounts using free numbers. Based on the subaccounts recommended in the Chart of Accounts, the organization develops a nomenclature of subaccounts necessary for accounting, in which subaccounts can be combined, supplemented, or deleted. Procedure analytical accounting the organization establishes independently based on the Instructions for the use of the Chart of Accounts, accounting regulations and other regulatory acts on accounting.
The administrative document formalizing the accounting policy must approve the forms of primary accounting documents developed by the organization independently. The development of technical means of registration, transmission and processing of accounting information makes changes to the primary accounting system. Primary and summary accounting documents are mainly compiled in an electronic version and must be executed on paper for other participants in business transactions, as well as at the request of regulatory authorities. Regardless of the form, each document must guarantee legal evidence and reliability of the data reflected.
The procedure for conducting an inventory of the organization's assets and liabilities determines the forms and timing of their verification. The timing of planned inventories of materials is provided, finished products, work in progress, etc., as well as the procedure and approximate timing of sudden inventories.
When forming an accounting policy for a specific area of accounting organization, a choice is made of one of several methods allowed by legislative and regulatory acts governing accounting. If the regulatory legal acts do not establish methods of accounting, then when forming an accounting policy, the organization develops an appropriate method based on accounting provisions, as well as International standards financial statements.
The organization independently determines the composition and forms of internal reporting, the frequency of their completion, presentation and those responsible for these processes. During development internal reporting systems provision of leadership and functional services is a prerequisite necessary information for making management decisions and regulating economic activities.
The accounting methods chosen by the organization when forming its accounting policies, from January 1 of the year following the year of publication of the relevant order or regulation for the organization, are applied by all divisions of the organization, including those allocated to a separate balance sheet, regardless of their location. The newly created organization draws up its chosen accounting policy before the first publication of its financial statements, but no later than 90 days from the date of acquisition of the right of a legal entity ( state registration).
The organization must disclose the accounting methods determined during the formation of accounting policies that significantly influence the assessment and decision-making of interested users of financial statements. Methods of accounting are considered essential, without knowledge of the application of which by interested users of financial statements it is impossible to reliably assess the financial position, movement Money or financial results of the organization.
The accounting policy formed on the basis of the above assumptions and requirements ensures the integrity of the organization’s accounting system and covers all aspects of the accounting process: methodological, technical, organizational. Methodological aspect - methods for assessing assets, liabilities, and calculating depreciation used by the organization; technical aspect - adequacy of reflection of the accounting process in registers and reporting; organizational
nal aspect- order of construction accounting service organization, its relationship with other departments.
When preparing explanations for balance sheet and the profit and loss statement, the management of the organization needs to decide on the composition of the information necessary for users of the financial statements to realistically assess the financial position of the organization, the financial results of its activities and changes in its financial position.
The amount of information to be disclosed in the accounting policies of the organization, must be determined by its owner (founder, participants) on the basis of the instructions contained in the relevant accounting provisions on the composition and content of indicators.
Accounting statements may not be published in full: information about accounting policies is subject to disclosure in the part directly related to the published materials.
The assumptions provided for by PBU 1/2008 “Accounting Policies of an Organization”, on the basis of which the accounting policies of an organization are formed, may not be disclosed in the financial statements. If the accounting policy is developed on the basis of assumptions other than those provided for in PBU 1/2008, such assumptions, along with the reasons for their application, must be disclosed in the notes to the financial statements. For example, there may be uncertainties in the preparation of the financial statements regarding events and conditions that may cast significant doubt on the applicability of the going concern assumption. The organization shall indicate such uncertainty and its reasons.
Interim financial statements may not contain information about the accounting policy of the organization, if there have been no changes in the latter since the preparation of the annual financial statements for the previous year, which disclosed the accounting policy.
Changing an organization's accounting policy may be carried out in the following cases:
- ? changes in legislation Russian Federation or accounting regulations;
- ? development by the organization of new methods of accounting, involving more true representation facts of economic activity in the accounting and reporting of the organization;
- ? significant changes in operating conditions (reorganization, change of owners, changes in types of activities). All changes to the chosen accounting policy must be justified and formalized by an appropriate order or regulation for the organization and introduced from January 1 financial year, following the year of its approval by the relevant organizational and administrative document.
The head of the organization may decide to annually approve the accounting policy with the appropriate administrative document. Changes in accounting policies for the year following the reporting year are disclosed in the notes to the organization’s financial statements.
Consequences of changes in accounting policies that have had or are likely to have a significant impact on financial position, cash flow or financial results activities of the organization, valued in monetary terms based on information as of the date from which the changed accounting method is applied.
The consequences of changes in accounting policies caused by changes in the legislation of the Russian Federation or regulatory acts on accounting are reflected in accounting and reporting in the manner prescribed by the relevant law or regulatory act. If regulatory document does not provide for the procedure for reflecting the consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position, financial results of operations and cash flows of the organization, then the consequences of changes in accounting policies are reflected in the financial statements retrospectively. The exception is cases when the assessment in monetary terms of these consequences in relation to previous reporting periods cannot be carried out with sufficient reliability.
Retrospective reflection of the consequences of accounting policies assumes that the changed method of accounting was applied from the moment the facts of economic activity arose and provides for an adjustment to the opening balance under the item “Retained earnings ( uncovered loss)". The adjustment is made for the earliest period presented in the financial statements from the moment the facts of economic activity of this type arose.
If the monetary assessment of the consequences of a change in accounting policy cannot be made with sufficient reliability, the newly introduced accounting method is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively).
Changes in accounting policies that have had or are capable of having a significant impact on the financial position, cash flow or financial performance of the organization are subject to separate disclosure in the notes to the financial statements: the reasons for the change in the accounting policy, an assessment of the consequences of the change in monetary terms, information about the adjustment made should be indicated. .
Accounting policy– a set of accounting methods, namely: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.
The accounting policy of the organization is formed by the chief accountant (accountant) of the organization and approved by the head of the organization.
Required elements accounting policies are:
1) developed by the organization working chart of accounts, containing synthetic and analytical accounts necessary for maintaining records in accordance with the requirements of timeliness and completeness of accounting and reporting;
2) forms of primary accounting documents used to document facts of economic activity for which standard forms of primary accounting documents are not provided, as well as document forms for internal accounting reporting;
3) procedure for conducting an inventory of the organization's assets and liabilities;
4) methods for valuing assets and liabilities;
5) document flow rules and accounting information processing technology;
6) other solutions necessary for organizing accounting.
Persons responsible for drawing up accounting policies are required to comply with the following requirements:
1) provided that if the organization is just starting independent activities, then the accounting policy must be approved before the end of the first tax period;
2) for tax purposes, the accounting policy records the procedure for determining revenue from common species activities when determining income tax, etc.
The organization's accounting policies must ensure:
1) completeness of reflection in the accounting of all factors of economic activity;
2) timely reflection of the facts of economic activity in accounting and reporting;
3) greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves;
4) reflection in accounting of factors of economic activity based not so much on their legal form, but on their economic content, facts and business conditions;
5) identity of analytical accounting data with turnover and account balances synthetic accounting on the last calendar day of each month;
6) rational accounting, based on the conditions of economic activity and the size of the organization.
The accounting policy adopted by the organization is subject to registration with the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.
The accounting methods chosen by the organization when forming its accounting policies are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are used by all branches, representative offices and other divisions of the organization, regardless of their location.
The newly created organization draws up its chosen accounting policy before the first publication of its financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration). The accounting policy adopted by the newly created organization is considered to be applied from the date of state registration.
When studying an area such as accounting policy review, you should familiarize yourself with the main approaches to it. According to officially accepted system regulatory regulation of accounting in the Russian Federation, we can highlight the importance of the 4th (lowest) level regarding economic entities. This includes work with the documentation of a company (economic entity), which constitutes the accounting policy mainly in the following areas - technical, methodological and organizational.
Today, the Accounting Regulation “Accounting Policy of the Organization” (PBU 1/2008), which was officially approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n, is valid. It forms the basis for developing and making public certain accounting policies of companies legally classified as legal entities(not included credit organizations). Based on the accounting policy, we can highlight the current combination of several methods of accounting in accounting - primary observation, price measurement, current grouping, final generalization of economic facts. activities.
Conducting an examination of accounting policies usually precedes other stages audit. Thus, it is the auditor who needs to find out whether the management of the enterprise has given an order to maintain accounting records.
The concept of "accounting policies" can be seen in some basic documents on regulatory regulation accounting, including in such as the Law on Accounting, in addition - in the Regulations on accounting and financial reporting in the Russian Federation, as well as in the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008).
Definition 1
The main provisions of the accounting policy relate to various audit documentation, and, first of all, to the correct methods of conducting an audit and the rules (standards) of auditor activity adopted at the federal level, which contain links directly to the accounting policy of an economic entity (company). Similar references can be seen in the federal auditor standards.
The noted links are united by a clear instruction to auditors to pay attention to the accuracy of the formation and application economic entity accounting policy provisions. It follows from this that the immediate task of the auditor is to analyze and evaluate the general and private elements of accounting policies, and also reflect this in the analytical part of the full audit report.
Taking into account the chapter of the Tax Code “Income Tax” in force since 2002, Article 313 of which states that it is the taxpayer who establishes the algorithm for maintaining tax accounting in a specific accounting policy for tax purposes, previously approved by a specific order of the manager. Tax authorities and other bodies cannot independently establish mandatory types of tax accounting documents for taxpayers. It turns out that in the accounting policy the taxpayer undertakes to highlight the most important provisions that will guide him.
As stated in Chapter 25 of the Tax Code, persons undergoing an audit have the right to draw up accounting policies as follows:
- in the form of a single document, which includes provisions for accounting by an accountant and for taxation;
- in the form of two independent accounting policies, the first of which is intended for accounting purposes, the second for tax purposes.
Whatever option is used, the auditor should check the legality of using its provisions for both tax and accounting purposes.
Conducting an examination of the main elements of the accounting policy of an economic entity
As mentioned above, usually the main elements of accounting policies include technical, methodological and organizational. To conduct an examination, it is worth developing a certain algorithm, which should be followed during the audit. Typical option can be seen in the table.
After the table is completed, you should analyze the information displayed in it, and then draw conclusions about the level of accounting policies used for accounting purposes. The level can be unsatisfactory, satisfactory, good. If an unsatisfactory level is identified, it means that there is no competent accounting policy, the compliance of accounting policies and regulations has not been identified, and current accounting methods are not provided.
Table of basic elements of the company's accounting policy
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Accounting Policies |
A normative act that gives the right to choose |
Alternative options |
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Methodological aspect of accounting |
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Depreciation BASIC |
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Amortization of intangible assets |
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Inventory valuation |
At actual cost |
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Evaluation of finished products |
Regulations on accounting and financial reporting in the Russian Federation (clause 59) |
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Valuation of goods |
Regulations on accounting and financial reporting in the Russian Federation (item 60) |
By purchase price |
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Valuation of work in progress |
Regulations on accounting and financial reporting in the Russian Federation (clause 64) |
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Future expenses |
Regulations on accounting and financial reporting in the Russian Federation (clause 65) Industry-specific methodological materials on planning, accounting and costing |
In the manner established by the organization during the period to which they relate:
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Reserves upcoming expenses and payments |
Instructions for using the chart of accounts |
They are created by type of reserves and accumulated on account 96 and other accounts |
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Grouping and writing off production costs |
Industry methodological materials on planning, accounting and calculating the cost of products (works, services) Instructions for the chart of accounts, explanations for account 26 |
Installed by the company:
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Recognition of profit from sales of products (works, services) |
Articles 271-273 Tax Code |
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Provisions for doubtful debts |
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Created upon recognition accounts receivable doubtful with the attribution of reserve amounts to the financial results of the organization |
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Valuation of debt on loans received |
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Balances are shown taking into account interest due at the end of the reporting period |
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Technical aspect of accounting |
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Chart of Accounts |
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In accordance with the current chart of accounts, the organization draws up a working chart of accounts, subaccounts and analytical accounting codes |
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Accounting Form |
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Accounting for repairs of fixed assets |
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Analytical accounting of the movement of material assets |
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Writing off materials as expenses |
Regulations on accounting and financial reporting in the Russian Federation (clause 58) |
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Product release accounting |
Instructions for the use of the Chart of Accounts for accounting financial and economic activities of enterprises, explanations to account 40 “Output of products (works, services)”, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94p |
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Accounting for exchange rate differences in foreign currency accounts |
Maintained on account 91 "Other income and expenses" |
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Accounting for production costs and calculating the cost of products (works, services) |
Chapter 25NK PBU 9/99 "Income of the organization" PBU 10/99 "Expenses of the organization" |
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Distribution of indirect costs |
Chart of accounts and instructions for its use |
Distributed in proportion to the conditional basis (direct wages of production workers, material costs, etc.) |
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Consolidated production cost accounting |
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Inventory of property and liabilities |
Regulations on accounting and reporting in the Russian Federation (clause 16) Guidelines for inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 |
The composition of the types of property and liabilities subject to inventory is given in the order |
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Date of presentation of financial statements |
Regulations on accounting and reporting in the Russian Federation (clause 76) |
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The procedure for reviewing and approving annual financial statements |
Regulations on accounting and reporting in the Russian Federation (clause 80) |
Approved by the board of directors |
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Organizational aspect of accounting |
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Organizational form of the accounting service |
Regulations on accounting and reporting in the Russian Federation (clause 20) Article 6 of the Accounting Law |
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Accounting centralization level |
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Accounting service structure |
Regulations on accounting and reporting in the Russian Federation (clause 3) |
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Allocation of enterprise divisions to a separate balance sheet |
Regulations on accounting and reporting in the Russian Federation (item 4) |
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In-production control |
Regulations on accounting and reporting in the Russian Federation (clause 3) |
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Examination of accounting policies used for tax purposes
The basic provisions that must be included in the accounting policies of a particular organization for tax purposes can be seen below.
Elements of the accounting policy of a certain company or organization for tax purposes
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Accounting Policy Statement |
Article NK |
Option for organizing accounting for tax purposes |
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Method of accrual of income for the purpose of calculating income tax |
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Calculation of depreciation on depreciable property |
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In relation to the group of fixed assets used to work in an aggressive environment and (or) extended shift, to the basic depreciation rate |
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For depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), to the basic depreciation rate (the article applies) |
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For depreciable fixed assets Reducing factor |
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When determining the depreciation rate for depreciable property, it is determined |
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Organization of reserve for doubtful debts |
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Organizing a reserve for upcoming vacation expenses |
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Organization of a reserve for future expenses for the payment of annual remuneration for long service |
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Organization of a reserve for upcoming expenses for the payment of remuneration based on the results of work for the year |
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Organization of a reserve for warranty repairs and warranty service |
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When determining the amount of material costs when writing off raw materials and supplies used in the production of goods (performing work, providing services), the valuation method is used |
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Reserve for expenses for repairs of fixed assets |
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Accumulation of funds for particularly complex and expensive events overhaul fixed assets for more than one tax period |
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When recruiting borrowed money(credits, commodity and commercial loans, loans, bank deposits) and provision of loans on comparable terms, interest accrued on debt obligation, are included in non-operating expenses |
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The cost of purchased goods sold is estimated using the following method |
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When selling or otherwise disposing of securities, the assessment of the value of the disposed securities is determined |
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The company pays advance payments for income tax |
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Assessment of work in progress is carried out according to the methodology |
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The tax base at the end of each reporting tax period for each type of tax is determined on the basis of tax accounting data |
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Based on the above points, the auditor can draw conclusions regarding the level of the accounting policy system for tax purposes. The level can be unsatisfactory, satisfactory, good. An unsatisfactory level indicates the lack of competent accounting policies for tax purposes, or the inconsistency of accounting policies regulations, necessarily stated in Tax Code(in particular, in Chapter 25), about the absence of most of the provisions.
Based on the information received, the auditor draws any general conclusions regarding accounting policies for accounting purposes, as well as with regard to taxation, and together with the subject, further methods of conducting work to correctly check the audited entity or LLC are determined.
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