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Lost force since January 1, 2013 year-the Federal law dated 06 N 402-FL U.S.A. FEDERAL accounting law adopted by the State Duma February 23, 1996 year approved by the Federation Council of the year March 20, 1996 (as amended by the federal laws of 23.07.98 N 123-F3;
from 28.03.2002 N 32-FL; from 12/31/2002 N 187-FZ;
from 12/31/2002 N 191-FZ; from 01/10/2003 N 8-FL; Code of the Russian Federation dated 28.05.2003 N 61-FL; Federal law 30.06.2003 N 86-FZ; from 03.11.2006 N 183-FZ;
from 23.11.2009 N 261-FZ; from 08.05.2010 N 83-FZ;
from 27.07.2010 N 209-FZ; from 28.09.2010 N 243-FZ;
from 01.11.2011 N 339-FZ) Chapter i. General provisions article 1. Accounting, its objects and the main tasks 1. Accounting is an orderly system of collection, recording and summarizing of asset in monetary terms, the obligations of organizations and their movement by a solid, continuous and document all business transactions.
2. accounting Objects are the property of the organizations, their obligations and business transactions carried out by organizations in the course of their activities.
3. The main objectives of accounting are: formation of full and accurate information about the Organization and its financial situation, the necessary internal users accounting managers, founders, participants and owners of the assets of the Organization, as well as foreign investors, creditors and other users of financial statements;
providing information to internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in implementing the Organization's business operations and their rationale, the presence and movement of assets and liabilities, using the material, human and financial resources in accordance with approved standards, regulations and budgets;
Prevention of the negative results of the economic activities of the Organization and identify internal reserves to ensure its financial stability.
Article 2. Concepts used in the present Federal Act For the purposes of this federal law, the following terms are used: the head of the Organization-the head of the executive body of the organization or the person responsible for the conduct of the Affairs of the Organization;
synthetic accounting-accounting generalized accounting data on the types of assets, liabilities and business operations of certain economic characteristics, which is played on synthetic accounts;
Analytical Accounting-accounting for the personal, material and other analytical accounts, grouping for detailed information on the assets, liabilities and business operations of each synthetic accounts;
chart of accounts-a systematic list of synthetic accounts;
accounting-unified data system on property and financial situation of the Organization and the results of its economic activity, compiled on the basis of the accounting data for installed forms.
Article 3. The legislation of the Russian Federation on the legislation of the Russian Federation accounting on accounting consists of this federal law establishing a single legal and methodological basis for the Organization and accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and orders of the Government of the Russian Federation.
The main objectives of the legislation of the Russian Federation on accounting are: ensuring a uniform record-keeping property, liabilities and business transactions undertaken by organizations; the compilation and submission of comparable and reliable information on the financial situation of the organizations and their income and expenses necessary for users of financial statements.
Article 4. The scope of this federal law 1. This federal law applies to all entities on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, unless otherwise stipulated by international treaties of the Russian Federation.
2. citizens carrying out business activity without establishment of legal entity, keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.
For purposes of this federal law, lawyers who carry out legal activity in a lawyer study are in respect of order accounting operations to citizens, carrying out business activity without establishment of legal entity. (The paragraph is supplemented by federal law from 31.12.2002 N 187-FZ)
3. organizations have switched to the simplified system of taxation, are exempt from the obligation of accounting, except as otherwise provided for in this paragraph.
Organizations and individual entrepreneurs, applying the simplified system of taxation, keep records of income and expenses in the manner prescribed by chapter 26-2 of the tax code of the Russian Federation.
The organization applying the simplified system of taxation, keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting.
(Para supplemented by federal law from 31.12.2002 N 191-FZ)
4. Organizations accorded the status of project participants to implement research, development and commercialization in accordance with the Federal law on skolkovo innovation centre "in the event that the annual volume of their proceeds from realization of goods (works, services) in the amount of one billion rubles may keep records of income and expenses in the manner prescribed by chapter 26 of the tax code of the Russian Federation, unless otherwise provided for in this paragraph. (As amended by the Federal law of 28/11/2011 N 339-FZ) of the organization using the right provided for in the first subparagraph of this paragraph shall be exempt from the obligation of accounting. (As amended by the Federal law of 28/11/2011 N 339-FZ) of the organization using the right provided for in the first subparagraph of this paragraph shall keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting. (The paragraph is supplemented by federal law from 03.09.2008 N 339-FZ), the organizations referred to in the first subparagraph of this paragraph, are required to keep accounting records in accordance with the legislation of the Russian Federation since the beginning of the calendar year following the year in which the annual volume of proceeds from realization of goods (works, services) of these organizations has exceeded one billion rubles. (As amended by the Federal law of 28/11/2011 N 339-FZ) (Para supplemented by federal law from 28.09.2010 N 243-FZ), Article 5. Regulation of accounting 1. General methodological guide accounting in the Russian Federation the Government of the Russian Federation.
2. bodies which federal laws are granted the right to regulate accounting, in accordance with the legislation of the Russian Federation, shall develop and maintain, within its competence, mandatory for all organizations in the territory of the Russian Federation: a) accounting plans and instructions for their use;
b) provisions (standards) of accounting, establishing the principles, rules and methods of accounting organizations, business transactions, preparation and presentation of financial statements;
in) other regulations and guidance on accounting issues; (In the edition of the code of the Russian Federation dated 28.05.2003 N 61-FL) g) regulations and standards, establishing the principles, rules and methods of accounting and reporting for customs purposes. (Subparagraph supplemented-code of Russian Federation from 28.05.2003 N 61-FZ) of accounts plans, other normative acts and guidelines should provide for simplified accounting system for small businesses, as well as for lawyers and law firms. (As amended by the Federal law dated 31.12.2002 N 187-FZ) regulations and guidance on accounting issued by the bodies to which federal laws are granted the right to regulate accounting must not conflict with regulations and methodological instructions of Ministry of Finance of the Russian Federation.
3. The organization, in accordance with the legislation of the Russian Federation about accounting, regulatory acts of the bodies regulating accounting, independently form their policies on the basis of its structure, industry, and other features of the activities.
Article 6. Organization of accounting in organizations 1. Responsible for the organisation of accounting in organizations, compliance with the law while performing business operations rests with the Executive Heads of the organizations.
2. Executive Heads of the organizations can, depending on the amount of work: (a) account) to the accounting service as a structural unit, headed by the Chief Accountant;
b) staff accountant;
in) pass on a contract basis accounting centralized accounting, specialized organization or accountant specialist;
g) maintain accounting records in person.
3. accounting policies adopted by the Organization shall be approved by the order or by order of a person responsible for the Organization and accounting status.
While approved by: work plan of accounts containing synthetic and analytical accounts required for accounting in accordance with the requirements of the timeliness and completeness of accounting and reporting;
forms of primary accounting documents used for processing business transactions, which are not provided for standard forms of primary accounting documents as well as document forms for internal accounting controls;
the order of carrying out of inventory and the methods of evaluation types of property and liabilities;
rules for document management and processing of account information;
procedure for monitoring business operations, as well as other decisions necessary for bookkeeping.
4. the Organization of the accounting policy is applied consistently from year to year. Change in accounting policy may be made in cases of changes in the legislation of the Russian Federation or normative acts of the bodies implementing the regulation of accounting, developing new ways of organization of accounting or significant changes in terms of its activities. In order to ensure comparability of accounting accounting policy changes should be introduced since the beginning of the financial year.
Article 7. Chief Accountant 1. Chief Accountant (accountant in the absence in the State positions of Chief Accountant) is appointed to Office and released from Office by the head of the organization.
2. Chief Accountant reports directly to the head of the Organization and is responsible for the formation of accounting policy, accounting, timely submission of complete and accurate financial statements.
3. Chief Accountant ensures that ongoing business transactions laws of the Russian Federation, monitoring the movement of assets and obligations.
Requirements of the chief accountant for documenting and reporting of business transactions in accounting required documents and information are required for all employees of the organization.
Without the signature of the Chief Accountant of the cash and accounting documents, financial and credit obligations are void and shall not be accepted for execution.
4. In the event of a disagreement between the head and the Chief Accountant of the Organization to implement individual economical operations documents can be accepted with the written order of the head of the Organization, which bears full responsibility for the consequences of such operations.
CHAPTER II. BASIC ACCOUNTING REQUIREMENTS.
ACCOUNTING DOCUMENTATION and registration Article 8. Basic accounting requirements 1. Accounting of assets, liabilities and business operations of the organizations are conducted in the currency of the Russian Federation, in LCY.
2. Goods which are the property of the Organization, ignored separately from the assets of other entities in the organization.
3. Accounting organization is conducted continuously since its registration as a legal person under reorganization or liquidation in accordance with the legislation of the Russian Federation.
4. the organization maintains accounting of assets, liabilities and business operations by double entry on interrelated accounts, included in the work plan of accounts.
Analytical accounting data must conform to the turnover and balances on accounts of synthetic accounting.
5. all business transactions and inventory are subject to timely registration in the accounts without any gaps or exclusions.
6. In accounting organizations operating costs on production and capital investment are recorded separately.
Article 9. Primary accounting documents 1. All business transactions carried out by the Organization should be supporting documents. These documents are the primary records, on the basis of accounting.
2. Primary accounting documents accepted by the mainstream, if they are in form, contained in albums unified forms of primary accounting documentation and documents, which are not included in these albums should contain the following obligatory details: a) the name of the document;
b) the date of the document;
in) the name of the Organization on whose behalf the document is drawn up;
g) content of business transactions;
d) gauges of economic operations in natural and monetary terms;
(e) posts) the name of the persons responsible for an economic transaction and correctness of its registration;
f) personal signature.
3. a list of persons authorized to sign primary accounting documents, claims the head of the Organization in consultation with the Chief Accountant.
The documents are processed business transactions with funds, shall be signed by the head and Chief Accountant of the organization or their authorized persons.
4. Primary accounting document must be drawn up at the time of the transaction, and if this is not possible immediately after her graduation.
Timely and qualitative registration of primary accounting documents, transfer them within the established time frame for reflection in accounting, as well as the reliability of the data contained therein, provide individuals, and signatories of these documents.
5. Corrections to cash and bank documents are not allowed. In the rest of the primary accounting documents corrections may be made only in consultation with the participants in business operations, which must be confirmed by the signatures of those persons who signed the documents, with an indication of the date of correction.
6. To monitor and streamline the processing of business transactions on the basis of primary accounting documents compiled summary records.
7. primary and consolidated accounting documents can be drafted in paper and native media. In the latter case, the organization is obliged to produce, at his own expense copies of such documents in paper form for other parties to business transactions, as well as on demand-control authorities in accordance with the legislation of the Russian Federation, the Court and the Prosecutor's Office.
8. Primary accounting documents may be seized only by conducting an initial inquiry or pre-trial investigation and prosecution, courts, tax inspections and internal affairs bodies based on their decisions in accordance with the legislation of the Russian Federation. (As amended by the Federal law 30.06.2003 N 86-FZ) chief accountant or another officer of the organization may, with the permission of and in the presence of representatives of the bodies conducting the seizure of documents, remove copies thereof, with an indication of the reason and date of withdrawal.
Article 10. Accounting registers 1. Accounting registers are designed for systematization and accumulation of information contained in the accounting of primary documents to reflect the accounting and accounts in the financial statements.
Accounting registers are maintained in special books (journals), on separate sheets and cards, in the form of mashinogramm, obtained when using computer technology, as well as on magnetic tapes, disks, diskettes and other machine-readable media.
2. Business transactions must be reflected in the accounting registers chronologically and grouped under the appropriate accounts accounting.
Correctness of reflecting economic operations in accounting registers provide persons, and signed them.
3. When storing accounting registers should be afforded protection from unauthorized changes. Correcting errors in the accounting register shall be documented and confirmed by the signature of the person who made the correction, indicating the date of correction.
4. Content of registers of accounting and internal accounting controls is a commercial secret.
Persons having access to the information contained in the accounting registers and in the internal accounting, are required to keep trade secret. For its disclosure of responsibility established by the legislation of the Russian Federation.
Article 11. Property valuation and obligations 1. Valuation of assets and liabilities is made for their reflection in accounting and accounting in monetary terms.
Valuation of property acquired for a fee, is performed by summing the actual expenditures for its purchase; property acquired gratuitously, at market value on the date of posting; assets produced in-house, the cost of its manufacture.
Depreciation and amortisation is made regardless of the results of the economic activities of the Organization during the reporting period.
Application of other valuation methods, including through earmarking is allowed in cases stipulated by the legislation and normative acts of the Russian Federation authorities responsible for regulation of accounting.
2. Accounting for monetary accounts of the Organization and operations in foreign currency is carried out in roubles based on restating the foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.
Article 12. Inventory of property and obligations 1. To ensure the accuracy of accounting and accounting organizations to conduct an inventory of assets and liabilities, which are tested and documented their availability, condition and the score.
The order and timing of inventory shall be determined by the head of the Organization, except when the inventory is required.
2. Conducting an inventory of necessary: when you transfer property to rent, sale, redemption, as well as when converting a State or municipal unitary enterprise;
before drawing up the annual financial statements;
When changing material responsible persons;
when detecting facts of theft, misuse or damage to property;
in the event of a natural disaster, fire or other emergencies caused by extreme conditions;
with the reorganization or liquidation of the Organization;
in other cases stipulated by the legislation of the Russian Federation.
3. inventory Identified discrepancies between the actual available assets and accounting data are reflected in the accounts in the following order: (a)) over the property prihoduetsja, and the appropriate amount is credited to the Organization's financial results, and budgetary and State institutions and reflected in the prihoduetsja registered in the order established by the Ministry of Finance of the Russian Federation; (As amended by the Federal law dated 08.05.2010 N 83-FZ) b) shortage and corruption within norms attrition relate to costs of production or treatment beyond the norms at the expense of those responsible. If the culprits are not installed or the Court refused in the recovery of damages, the losses from property damage and losses are debited on the financial results of the Organization, and budget organization-on the reduction of financing (funds) "were replaced by the words" budget and State agencies are debited and are accounted for in the manner prescribed by the Ministry of Finance of the Russian Federation. (As amended by the Federal law dated 08.05.2010 N 83-FZ), chap. III. ACCOUNTING Article 13. Composition of financial statements 1. All organizations must be based on the data of synthetic and analytical accounting accounting records.
2. Accounting organizations, except for reporting the State (municipal) institutions, organizations, and public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services), consists of: (as amended by the Federal law of 23.07.98 N 123-F3; Federal law dated 08.05.2010 N 83-FZ) and balance sheet);
b) profit and loss statement;
b) annexes, provided for in legal acts;
g) audit zakljuchenijaili audit opinion of the Union of agricultural cooperatives, certifying the accuracy of financial statements of the Organization, if it is in accordance with the federal laws is subject to compulsory or mandatory audit audit; (As amended by federal law from 03.11.2006 N 183-FZ) d) explanatory note.
The composition of accounting of budget organizations is determined by the Ministry of Finance of the Russian Federation.
For public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services), establishes the simplified composition of annual financial statements in accordance with article 15 of the present Federal law. (The paragraph is supplemented by federal law from 23.07.98 N 123-FZ)
3. Forms of accounting organizations, as well as instructions on how to fill them are approved by the Ministry of Finance of the Russian Federation.
Other bodies implementing the regulation of accounting, claim form within its competence of financial statements of banks, insurance and other organizations, and instructions on how to fill them, which do not contradict the regulations of the Ministry of Finance of the Russian Federation.
4. Explanatory notes to the annual financial statements must contain substantive information about the Organization, its financial situation, the comparability of the data during the reporting and previous years, assessment methods, and of significant accounting articles, information provided by the legislation on energy conservation and energy efficiency. (As amended by federal law from 23.11.2009 N 261-FZ), the explanatory note should communicate the facts about non-use of accounting rules in cases where they do not reliably reflect the condition of the property and the financial performance of the Organization, with justification. Otherwise, the non-use of accounting rules is seen as dodging and acknowledged a violation of the legislation of the Russian Federation on accounting.
The explanatory note to the financial statements, the Organization announced a change in its accounting policy for the next reporting year.
5. The financial statements shall be signed by the head and Chief Accountant (Accountant).
Accounting organizations in which accounting is being centralized accounting, specialized organization or accountant-expert, shall be signed by the head of the Organization, a centralized accounting department or a specialized organization or accountant-leading specialist accounting.
6. The financial statements shall be prepared, stored and presented to users of accounting in the prescribed form on paper. If you have the technical capabilities and with the consent of the users of the financial statements referred to in article 15 hereof, the organization may submit the accounting records in electronic form in accordance with the legislation of the Russian Federation. (Para supplemented by federal law from 28.03.2002 N 32-FL) Article 14. Reporting year
1. Reporting year for all organizations is the calendar year from 1 January to 31 December inclusive.
2. The first reporting year for the newly created organizations is considered the period from the date of their registration by the State on 31 December of the relevant year, and to organizations that were created after 1 October-31 December next year.
Data on commercial transactions carried out prior to the State registration of the organizations included in their financial statements for the first reporting year.
3. monthly and quarterly reports is staging and a progressive total from the beginning of the reporting year.
Article 15. Addresses and dates for the submission of financial statements 1. All organizations, except for budget, State institutions, represent the annual accounts in accordance with the founding documents of the founders, members of the organization or its property owners, as well as territorial bodies of State statistics in the place of their registration. State and municipal unitary enterprises represent the accounting authorities authorized to manage the State property. (As amended by the Federal law dated 08.05.2010 N 83-FZ) Other executive authorities, banks and other users of financial statements shall be presented in accordance with the legislation of the Russian Federation.
2. Organization, except for budget, State agencies and public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services) are required to submit quarterly financial statements within 30 days after the end of the quarter, and annual-within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation. (As amended by the Federal law of 23.07.98 N 123-F3; Federal law dated 08.05.2010 N 83-FZ) Submitted annual financial statements of the Organization, except for budget and State agencies must be approved in the manner prescribed by the founding documents. (As amended by the Federal law dated 08.05.2010 N 83-FZ) annual financial statements of the fiscal or Treasury institution stated in the order, established by the Ministry of Finance of the Russian Federation. (The paragraph is supplemented by federal law from 08.05.2010 N 83-FZ)
3. public (municipal) institutions are monthly, quarterly and annual accounts, in the manner prescribed by the Ministry of Finance of the Russian Federation. (As amended by the Federal law dated 08.05.2010 N 83-FZ)
4. public organizations (associations) and their structural subdivisions, not engaged in business activities and not having also disposed of turnover on realization of goods (works, services) are accounting records only once a year at the end of the reporting year in the simplified composition: a) a balance sheet;
b) profit and loss account;
in the proper use of) report on the funds received.
(New paragraph 4 is supplemented by federal law from 23.07.98 N 123-FZ)
5. The financial statements may be presented to the user by the organization directly or via its representative, sent as an e-mail, using the inventory of an investment or transmitted on telecommunication liaison channels.
Accounting user may not refuse acceptance of financial statements and shall at the request of the Organization tick on a copy of the financial statements and of the date of its submission. Upon receipt of the accounting reporting on telecommunication liaison channels the user of financial statements is obliged to transfer the organization receiving a receipt in electronic form.
The day of submission of the accounting organization is considered the date of sending mail with attachments thereto or the date of their delivery on telecommunication liaison channels or the date of the actual transfer.
(Paragraph as amended by federal law from 28.03.2002 N 32-FL) Article 16. Publicity accounting open joint stock companies, banks and other credit institutions, insurance companies, stock exchanges, investment and other funds created from private, public and State funds (funds) are obliged to publish its annual accounts no later than 1 July of the year following the accounting year. (As amended by federal law from 27.07.2010 N 209-FZ) of the Russian Federation Pension Fund, social insurance fund of the Russian Federation and their representative offices and branches in the territory of the constituent entities of the Russian Federation, the Federal compulsory medical insurance fund and the territorial compulsory medical insurance funds, as well as in cases stipulated by federal laws, other organizations are obliged to publish quarterly accounts. (As amended by the Federal law dated 10.01.2003 N 8-FZ)
Publicity accounting lies in its publication in newspapers and magazines, available to users of financial statements, or dissemination among them brochures, booklets and other publications containing accounting records, as well as its transfer of territorial bodies of State statistics on the place of registration of the Organization to provide interested users.
Article 17. Storage of documents of accounting 1. The Organization must keep primary accounting documents, accounting registers and accounts within the time frames established in accordance with the rules of the State archive of the case, but not less than five years.
2. the work plan of accounts, other documents of accounting policies, procedures, programme of encoding data processing machine (with an indication of their use) should be kept by the Organization for at least five years after the year in which they were used for drawing up the financial statements for the last time.
3. the responsibility for organizing the storage of accounting records, accounting registers and the Chief accounting organization.
CHAPTER IV. Final clauses article 18. Responsibility for violation of legislation of the Russian Federation on accounting managers and others responsible for the Organization and maintenance of accounting records, in case of deviation from accounting in the manner prescribed by the legislation of the Russian Federation and of the normative acts of the authorities responsible for regulation of accounting, accounting distortion and failure to comply with time limits of its submission and publication bear administrative or criminal liability in accordance with the legislation of the Russian Federation.
Article 19. On the entry into force of this federal law this federal law shall enter into force on the day of its official publication.
Regulations on accounting issued prior to the entry into force of this federal law, act in the part not contradicting him.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N November 21, 1996 129-FZ
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