Cabinet of Ministers Regulations No. 26 in 2013 (8 January. 2. § 12) amendments to the Cabinet of Ministers of 21 October 2003, regulations No. 585 "rules on accounting and the Organization" Issued in accordance with the law "on accounting" in article 15, first subparagraph make the Cabinet of 21 October 2003, regulations No. 585 "rules on accounting and organisation" (Latvian journal, 2003, 151 no; 2006, nr. 195; 2009, 204. no; 2010, 25. nr. 122.200; 2011. no; 2012 54. No.) the following amendments: 1. provisions supplementing with 8.4 point as follows: "the meaning of these provisions clearly 8.4 or non-payment of the cash advance is a natural person, company, Board Member, owner, participant or member-company business transaction assurance of the company's cash (cash) or to the person's bank account from the company's bank account (non-cash) for the person to perform one or more of the payments under a given task (for example travel, trade, acquisition or use of the service to cover). Other companies in the non-cash or cash payments to natural person (for example, salary advances or pay, cash loan, the individual economic operator, individual business, farmers or fishermen holding – withdrawals from operating activities) are not considered as cash or non-cash advance. " 2. To supplement the provisions of points 9.2 and 9.1 as follows: "any excuse to post 9.1 document that the company under the value added tax regulations governing use of a value added tax invoice and that the Mayor is in foreign currency, the value added tax for conversion of the amount of local currency you can use published by the European Central bank currency rate in force on the date of the transaction. In this case, the amount of value added tax conversion in dollars as follows: 9.1 1. If value added tax invoice value measure is the foreign currency other than the euro, in the specified amount of value added tax is divided with the European Central bank published the relevant foreign exchange rate and multiplied with the Batten published rate; 9.1 2. If value added tax invoice value measure is the euro, the value added tax amount multiplied by the European Central bank published dollar rate.
9.2 each at the end of the year a clear or non-cash balance, the amount of the claim or the amount of liabilities and other amounts expressed in foreign currency (hereinafter referred to as the foreign currency amounts expressed in) adjustment in the Bank of Latvia defined the relevant foreign exchange rate against the dollar on the last day of the year. Foreign currency conversion amounts expressed in the resulting positive or negative difference (hereinafter referred to as the exchange rate fluctuations) record accounting records. "
3. Make 41 as follows: "41. The accounting documents of the organisation shall determine any company: 41.1. counting; 41.2. the reports on the cash or non-cash advance. This report deadlines shall be determined taking into account the tax laws governing certain settlement deadlines; 41.3. documented and recorded company expenditure on the use of the vehicle, including the economic activity of an enterprise the associated costs of vehicle use, as well as the expenses associated with the company as the employer's use of the vehicle the passenger needs that are not related to the company's operating performance, and are determined taking into account the taxes the regulatory legislative requirements; 25.7. organizes the source document circulation; 25.8. keep accounting records; 25.8. preparing the annual report, as well as other accounting reports. This referred to in requirement does not apply to companies whose annual reports or other accounting reporting is governed by a specific legislative act; 25.9. keep accounting records. "
4. Supplement with 41.1 points as follows: "accounting organisations document 25.5 these rules, within the meaning of the company: 25.5 1. accounting chart of accounts; 25.5 2. accounting the used code and symbol usage; 25.5 3. accounting policy-relevant economic, business, events and items of the financial statements the accounting, valuation and timing principles, methods and rules (such as fixed assets and investment property valuation or depreciation, accounts receivable or inventory valuation methods, the loan interest and fines the accounting and presentation principles, savings provisions, methods used in the income or cash flows reflecting in the financial statement). " 5. Add to 42.2 point after the number "41." with the number "25.5". 6. Supplement with 42.3 points in the following: "Corporation that accounting 26.3 in the sole owner of the sole Management Board Member, has been released from the source document circulation or schema description of the preparation (on this person is not subject to the provisions of subparagraph 43.25.7)." Prime Minister v. dombrovsky Finance Minister a. Wolf