The accounting policy for 2013 in view of changes in the Russian tax and accounting legislation.

11.06.2013

The accounting policy for 2013 in view of changes in the Russian tax and accounting legislation.

1. Primary documents.

Since 01.01.2013, the forms of primary documents will be approved by the accounting policies of the organization. In accordance with paragraph 4 of Article 9 of the Federal Law № 402-forms of primary documents approved by the head of organization(except for public-sector organizations) to submit an official entrusted with the maintenance of accounting records. At the same accounting policies better to install all the necessary rules on primary documents. Their form is annexed to it.

AS-AUDIT notes: In some cases, organizations still have to apply the unified forms of primary documents. For example, when confirming shipping costs necessary to use a bill of lading, made up in the form according to Annex N 4 of the Ordinance of the Government of the Russian Federation of 15.04.2011 N 272. (Letter to the Russian Finance Ministry of 28.01.2013, the N 03-03-06/1/36.)

You also need to apply the standardized form of cash instruments, such as:

1) Cash in order (form number KO-1);

2) Cash out orders (№ KO-2);

3) Cash book (№ KO-4);

4) The Book of accounting adopted and issued by the cashier cash (№ KO-5);

5) Settlement and payroll (№ T-49);

6) Paysheet (№ T-53).

The same applies to the payment instruments, such as the payment order, payment request.

2. Inventory of assets and liabilities.

In accounting policy (with the exception of the mandatory inventory) determines cases, the timing, conduct an inventory, as well as a list of objects to be inventory (item 3 of article 11 of Law 402-FZ).

Mandatory holding inventory is established by legislation of the Russian Federation, federal, and industry standards.

In accordance with claim 27 of the Regulations on Accounting and Reporting (Order of the Ministry of Finance of the Russian Federation of 29.07.1998 N 34n, according to information from the Russian Ministry of Finance 04.12.2012 N PZ-10/2012 apply to the extent not inconsistent with the Federal Law N 402 - FZ), the inventory required:

• the transfer of property to rent, redemption, sale, as well as the transformation of a state or municipal unitary enterprise;

• prior to the preparation of annual financial statements (other than property, inventory is carried out not earlier than October 1 of the year). At the same time, the inventory of the fixed assets can be held every 3 years, and library collections - once in 5 years. In organizations, located in the Far North and equivalent areas, inventory of goods, materials and supplies can be carried out during the period of the lowest balances.

• change materially responsible persons;

• the detection of theft, misuse, or damage to property;

• In the event of a natural disaster, fire or other emergencies caused by extreme conditions;

• the reorganization or liquidation of the company;

• In other cases stipulated by the legislation of the Russian Federation.

3. Doubtful debts fund.

Create an allowance for doubtful accounts is compulsory for all organizations. In the accounting policies of the organization need to specify the procedure for the establishment of the reserve and the criteria for assessing the probability and the recognition of doubtful debts.

4. Decline in value of inventories fund.

In accounting policy to reflect the order of provision for decline in value of inventories, as well as the method of determining the amount of the reserve.

5. Vacation pay fund.

In organization's policy should reflect the chosen method of evaluation and calculation of estimated liabilities recognized and the composition and form of payment, confirming the value of the estimated liability.

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