On Accounting

Original Language Title: О бухгалтерском учете

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Spil from 1 January 2013 -Federal Law of 06.12.2011 N 402-FZ RUSSIAN FEDERATION FEDERAL LAW About Accounting Adopted by the State Duma on 23 February 1996 Approved by the Federation Council on 20 March 1996 year (In the edition of federal laws of 23.07.98 g. N 123-FZ; dated 28.03.2002. N 32-FZ; of 31.12.2002 N 187-FZ; of 31.12.2002 N 191-FZ; dated 10.01.2003 N 8-FZ; Code of the Russian Federation, dated 28.05.2003. N 61-FZ; federal laws of June 30, 2003 N 86-FZ; of 03.11.2006 N 183-FZ; of 23.11.2009 N 261-FZ; of 08.05.2010 N 83-FZ; dated 27.07.2010. N 209-FZ; dated 28.09.2010. N 243-FZ; , 28.11.2011 N 339-FZ) CHAPTER I. GENERAL PROVISIONS Article 1. Accounting, its objects and main tasks 1. Accounting is an orderly system of collection, recording and compilation of information in monetary terms of property, obligations of the organizations and their movement by continuous, continuous and documented accounting of all business entities operations. 2. The accounting records are the property of the organizations, their obligations and the economic transactions carried out by the organizations in the course of their operations. 3. The main objectives of accounting are: to provide complete and reliable information on the activities of the organization and its property situation to the internal users of accounting records-managers, Founders, participants and owners of the property of the organization, as well as external-investors, creditors and other users of the accounting records; providing information necessary to internal and external users of the accounting system of the Russian Federation Federations in the conduct of business operations and their usefulness, availability and movement of property and obligations, use of material, labour and financial resources in accordance with approved norms, regulations and estimates; { \b } { \b } { \b } { \b } { \b } { \b } { \b } Article 2: Concepts used in this Federal Law For the purposes of this Federal Act, the following concepts are used: Chief of Organization-Chief Executive The organization or the person responsible for the business of the organization; synthetic account records accounting data on types of property, obligations and economic transactions on certain economic grounds maintained on synthetic accounting accounts; Analyzing accounting-records maintained in the face, material and other analytical accounts of accounting records, aggregating detailed information on property, liabilities, and business transactions within each synthetic account; the accounting chart of accounts is a systematic list of synthetic accounting accounts; accounting records are a single system of data on the organization's property and financial position and its results Data-based business activities Accounts on the basis of established forms. Article 3. The legislation of the Russian Federation on accounting Russian legislation on accounting consists of this Federal Act, which establishes a single legal and methodological framework OF THE PRESIDENT OF THE RUSSIAN FEDERATION The main objectives of the accounting legislation of the Russian Federation are: ensuring the uniform maintenance of property records, obligations and economic transactions carried out by the organizations; drawing up and presenting comparable and reliable information on the property situation of the organizations and their income and expenditures required by the users of the accounting records. Article 4. Scope of this Federal Law 1. This Federal Act applies to all organizations located in the territory of the Russian Federation, as well as to branches and representative offices of foreign organizations, unless otherwise stipulated by the international treaties to which the Russian Federation is a party. 2. Citizens engaged in entrepreneurial activity without the formation of a legal entity shall take into account the revenues and expenses in accordance with the procedure established by the tax legislation of the Russian Federation. For the purposes of this Federal Law, lawyers who practise law in the lawyer's office are equated with the way in which business transactions are recorded for citizens Business without the entity of a legal entity. (The paragraph is supplemented by the Federal Law of 31.12.2002). N 187-FZ 3. Organizations that have converted to a simplified taxation system are exempt from accounting unless otherwise provided in this paragraph. Organizations and individual entrepreneurs applying the simplified tax system take account of revenues and expenses in accordance with the procedure established by chapter 26-2 of the Tax Code of the Russian Federation. Organizations applying the simplified tax system maintain fixed assets and intangible assets in accordance with the procedure provided by the Russian Accounting Act. (Item padded-Federal Law of 31.12.2002 N 191-FZ) 4. Organizations that have been granted the status of project participants to carry out research, development and commercialization of their results under the Federal Act "On the Innovation Centre" Skolkovo ", in the event that their annual revenue is not exceeded " The sale of goods (works, services) in the amount of one billion rubles is entitled to take account of income and expenses in accordance with the procedure established by Chapter 26 of the Tax Code of the Russian Federation, unless otherwise provided in this paragraph. (In the wording of Federal Law No. N 339-FZ)Organizations that use the right provided for in the first paragraph of this paragraph are exempt from the accounting obligation. (In the wording of Federal Law No. N 339-FZ) Organizations using the right provided by the first paragraph of this paragraph shall maintain fixed assets and intangible assets in accordance with the law The Russian Federation on accounting. (Paragraph is amended by Federal Law of 28 November 2011). N 339-FZ)Organizations listed in the first paragraph of this paragraph are required to keep accounting according to the laws of the Russian Federation, starting from the beginning of the calendar ) N 243-FZ) Article 5. Accounting regulation 1. The general methodological manual of accounting in the Russian Federation is implemented by the Government of the Russian Federation. 2. Bodies authorized by federal law to regulate the accounting system, in accordance with the legislation of the Russian Federation, shall develop and adopt, within the limits of their competence, binding upon all organizations. In the territory of the Russian Federation: (a) accounting plans and instructions for their application; b) accounting regulations (standards) establishing principles, rules and ways of maintaining accounting Management, preparation and presentation of accounting (c) Other regulations and guidance on accounting issues; (in the wording of the Russian Federation Code dated 28.05.2003 N 61-FZ) g) Regulations and standards establishing principles, rules and ways of maintaining and reporting for Customs purposes. OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 61-FZ ) The accounting plans, other regulations and guidelines should provide for a simplified accounting system for small business entities, as well as For the bar associations and lawyers ' offices. (In the wording of Federal Law of 31.12.2002) N 187-FZ The regulatory acts and accounting guidelines issued by bodies that have the right to regulate accounting by federal law must not contravene regulations and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The organizations, in accordance with the legislation of the Russian Federation on accounting and accounting regulations, independently form their accounting policies on the basis of their structure, industry and others. characteristics of the activity. Article 6. Accounting organization in organizations 1. Heads of organizations are responsible for organizing accounting in organizations. 2. Heads of organizations may, depending on the volume of work: (a) establish an accounting service as a business unit headed by a Chief Accountant; b) introduce an accountant; in) The accounting treatment of the central accounting department, the specialized organization or the accountancy profession in the contract has begun to be transferred to the contract. 3. The accounting policy adopted by the organization is approved by an order or by an order of the person responsible for the organization and state of accounting. It is approved: The work plan of the accounting accounts, which contains the synthetic and analytical accounts required for accounting in accordance with the requirements of timeliness and completeness of accounting and Reporting; of the form of primary accounting documents used for the processing of business transactions, which do not provide for standard forms of primary accounting documents, as well as the form of documents for internal accounting records; { \b } { \b } { \b } { \b Assets and liabilities; Workflow rules and accounting technology; business transaction control order, as well as other accounting policies. 4. The accounting policy adopted by the organization has been applied consistently from year to year. Change of accounting policy may be made in cases of changes in the legislation of the Russian Federation or regulatory acts of accounting regulatory bodies, development of new ways of accounting by the organization or a significant change in the conditions of its activities. In order to ensure the comparability of accounting data, accounting policy changes should be introduced from the beginning of the financial year. Article 7. Accountant General 1. The Chief Accountant (accountant, in the absence of the post of chief accountant) is appointed and dismissed by the head of the organization. 2. The Chief Accountant reports directly to the head of the organization and is responsible for accounting policy, accounting, timely submission of full and reliable accounting records. 3. The Chief Accountant ensures that economic transactions are in line with the Russian Federation's legislation, the control of the movement of property and the fulfilment of obligations. The requirements of the Chief Accountant for the documentation of business operations and the submission of the necessary documents and information to the accounts are obligatory for all employees of the organization. Without the signature of the chief accountant, monetary and accounting documents, financial and credit liabilities are deemed null and void and should not be accepted. 4. In the event of disagreement between the head of the organization and the chief accountant for the performance of individual business transactions, the documents may be issued against the written order of the head of the organization, who shall bear the full responsibility for the consequences of such operations. Chapter II. BASIC ACCOUNTING REQUIREMENTS. BHGALTERE DOCUMENTATION AND REGISTRATION Article 8. The main requirements for maintaining accounting 1. The accounting treatment of property, liabilities and economic transactions of the organizations is maintained in the currency of the Russian Federation-in rubles. 2. Property owned by the organization is treated separately from the property of other legal entities in the organization. 3. The accounting records are kept by the organization continuously from the time of its registration as a legal entity prior to reorganization or liquidation in accordance with the procedure established by the legislation of the Russian Federation. 4. The organization maintains accounting records of property, liabilities and economic transactions by double-entry on the related accounting records included in the work plan of the accounts. The analysis should be consistent with the turnover and balances of synthetic accounts. 5. All business transactions and results of the physical count shall be recorded in the accounting records in a timely way, without any omissions or exceptions. 6. In the accounting of organizations, the current costs of production and capital investments are accounted for separately. Article 9. Primary accounts 1. All business operations carried out by the organization must be processed by acquittals. These documents serve as the primary accounting records. 2. The primary accounting records are accepted if they are in the form of the unified forms of the primary accounting records, and the documents, which are not included in these albums, should contain the following Mandatory props: 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; d) the content of the business transaction; d) measures of economic operation in kind and monetary terms; (e) The names of the persons responsible for the economic transaction and the regularity of the operation; , the individual signatures of the persons concerned. 3. A list of persons entitled to sign primary documents is approved by the head of the organization in consultation with the Chief Accountant. Documents that are processed in cash transactions are signed by the head of the organization and by the chief accountant or by their authorized persons. 4. The primary account must be drafted at the time of the transaction and, if not possible, immediately after it has been completed. The timely and quality presentation of the primary records, the submission of them within a specified time frame to reflect in the accounting records, and the reliability of the data contained therein, provide the persons who wrote and signed these documents documents. 5. Cash and bank documents are not allowed. The remaining primary records may be amended only in agreement with the economic operators, which is to be confirmed by the signatures of the same persons who have signed the documents and the date of the correction. 6. In order to monitor and streamline the processing of business transaction data on the basis of primary accounting records, consolidated records are prepared. 7. Primary and summary records can be produced on paper and machine media. In the latter case, the organization is obliged to produce copies of such documents on paper for other participants of the economic operations, as well as on the demand of the bodies exercising control in accordance with the law. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 8. The primary records can only be confiscated by bodies conducting initial inquiries, pretrial investigations and prosecutors ' offices, courts, tax inspectorates and internal affairs agencies, on the basis of their rulings in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 86-FZ) The Chief Accountant or other official of the organization is entitled, with the permission and in the presence of the representatives of the authorities conducting the removal of the documents, to remove copies of them, indicating the basis and date of the exemption. Article 10. Accounting registers 1. The accounting registers are intended to systematize and compile the information contained in the primary documents to be recorded in the accounting and accounting records. Accounting registers are maintained in special books (journals), on separate sheets and cards, in the form of typing, as well as on magnetic tapes, disks, diskettes, and other media. 2. Economic transactions should be recorded in the books of accounts in chronological order and be grouped in the appropriate accounting records. The individuals who wrote and signed them ensure that business transactions are well reflected in accounting registers. 3. The storage of accounting registers should be protected against unauthorized corrections. The correction of an error in the register of accounts should be justified and confirmed by the signature of the person who made the correction, specifying the date of the correction. 4. The maintenance of the books of accounts and the internal accounting records is a trade secret. Persons who have access to the information contained in the accounting registers and in the internal accounting records are required to keep a commercial secret. They are responsible for its disclosure under the laws of the Russian Federation. Article 11. Valuation of property and liabilities 1. Assets and liabilities are assessed by the organization to be recorded in the accounting and accounting records in monetary terms. Property acquired for payment shall be assessed by adding the actual costs incurred to purchase it; assets received free of charge-at market value at the date of arrival; property produced in the organization itself, at the cost of its manufacture. The amortization of fixed assets and intangible assets is made regardless of the performance of the organization during the reporting period. The use of other methods of estimation, including by reservation, is permitted in the cases provided for by the legislation of the Russian Federation and by the regulatory acts of the accounting authorities. 2. The accounting records of the organization and transactions in foreign currency are kept in rubles on the basis of the conversion of the foreign currency at the rate of the Central Bank of the Russian Federation on the date of the transaction. Article 12. Physical inventory of assets and liabilities 1. To ensure the integrity of the accounting and accounting records, the organizations are required to carry out an inventory of assets and liabilities in which their existence, status and assessment are verified and documented. The order and date of the physical count shall be determined by the head of the organization, except in cases where the physical count is mandatory. 2. The inventory is required: for the transfer of property for lease, purchase, sale, and transformation of a state or municipal unitary enterprise; before drawing up annual accounting reporting; when the person is responsible; when detecting theft, misappropriation, or damage to property; in case of a disaster, fire or other emergency caused by extreme conditions; when reorganizing or eliminating OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. Inventory discrepancies between actual physical assets and accounting records are recorded in the following order: a) surplus property is found and the corresponding amount is credited to the financial results of the organization, and the budget and government offices are in the process of being accounted for in accordance with the procedure established by the Ministry of Finance of the Russian Federation; Law from August 8, 2010. N 83-FZ) b) the loss of and damage to property within normal standards are related to the costs of production or treatment, over and above the standards of the culprits. If the perpetrators have not been identified, or the court has refused to recover damages from them, the losses resulting from losses and damage are written off against the financial results of the organization, and the budgetary organization has reduced the funding (funds) "replace" with "and the budget and executed agencies are written off and recorded in accordance with the procedure established by the Ministry of Finance of the Russian Federation." In the wording of Federal Law of 08.05.2010 N 83-F) CHAPTER III. ACCOUNTABILITY Article 13. Composition of accounting records 1. All organizations are required to compile accounting records based on synthetic and analytical accounting data. 2. Accounting records of organizations, except for the reporting of the State (municipal) institutions ofas well as public organizations (associations) and their structural units, The number of business activities that do not have any other than disposals of goods (works, services), consists of: (In the wording of Federal Law from 23.07.98 g. N 123-FZ; Federal Law of 08.05.2010 N 83-FZ ) (a) balance sheet; b) profit and loss statement; in) applications to them provided by regulations; g) an audit opinionor conclusions An audit alliance of agricultural cooperatives that supports the organization's accounting records, if it is subject to mandatory audit or mandatory audits in accordance with federal laws; (In the wording of Federal Law from 03.11.2006. N 183-FZ) d) of the explanatory note. The composition of the accounting records of budgetary organizations is determined by the Ministry of Finance of the Russian Federation. For public organizations (associations) and their structural units that do not carry out business activities and have no turnover in the sales of goods (works, services), A simplified form of annual accounting records is established in accordance with article 15 of this Federal Law. (The paragraph is supplemented by the Federal Law of 23.07.98 g. N 123-FZ 3. The financial statements of the organizations, as well as instructions on how to be filled, are approved by the Ministry of Finance of the Russian Federation. Other accounting regulators assert, within the limits of their competence, the accounting records of banks, insurance and other organizations, and instructions on how to fill them in a manner that is not contrary to the law. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4. An explanatory note to the annual accounting records should contain significant information about the organization, its financial position, comparability of data for the reporting and prior years, valuation methods and significant accounting articles Reporting, information provided by legislation on energy saving and improving energy efficiency. (In the wording of Federal Law No. N261-FZ) The Explanatory Note should disclose the fact that the accounting rules are not applied in cases where they do not permit a reliable record of the property and financial results of the organization, with appropriate justification. Otherwise, the failure to apply the accounting rules is considered to be evasion of their implementation and is recognized as a violation of the Russian Federation's accounting legislation. In an explanatory note to the accounting records, the organization announces changes in its accounting policy for the next reporting year. 5. Accounting records are signed by the manager and the chief accountant (accountant) of the organization. Accounting records of organizations in which accounting is maintained by a central accounting department, a specialized organization or an accountant, is signed by the head of the organization, the central accounting department or a specialized organization or an accountant by the accounting profession. 6. Accounting records are stored, maintained and presented to users of accounting records in the prescribed form on paper. Subject to the availability of technical possibilities and with the consent of the users of the accounting records referred to in Article 15 of this Federal Law, the organization may submit an electronic accounting record in accordance with the law. of the Russian Federation. (...) (...) N 32-FZ) Article 14. Reporting year 1. The reporting year for all organizations is the calendar year, from 1 January to 31 December. 2. The first reporting year for newly established organizations is the period from the date of their State registration up to 31 December of the relevant year, and for organizations established after 1 October, the following year. Data on business transactions conducted prior to the State registration of the organizations are included in their accounting records for the first reporting year. 3. The monthly and quarterly reporting is an intermediate and cumulative since the beginning of the reporting year. Article 15. The address and date of the presentation accounting records 1. All organizations, with the exception of the budget, government agencies, submit annual accounting records in accordance with the founding documents of the founders, members of the organization or owners of its property, as well as to the territorial bodies of State statistics at the place of their registration. State and municipal unitary enterprises submit accounting records to the authorities responsible for administering State property. In the wording of Federal Law of 08.05.2010 N 83-FZ) Other bodies of executive power, banks and other users are reported in accordance with the legislation of the Russian Federation. 2. Organizations other than the budgetary, government agencies and public organizations (associations) and their structural units that do not engage in entrepreneurial activity and do not have any Goods sales (works, services)are required to submit quarterly accounting records within 30 days after the end of the quarter and 90 days after the end of the year, unless otherwise provided OF THE PRESIDENT OF THE RUSSIAN FEDERATION Law of 23.07.98 g. N 123-FZ; Federal Law of 08.05.2010 N 83-FZ) The organization's annual accounting records, with the exception of budgetary and government agencies, must be approved in accordance with the procedure established by the constituent instruments. (...) (...) N 83-FZ) The annual accounting records of the budget or government agency are approved in accordance with the procedure established by the Ministry of Finance of the Russian Federation. (The paragraph is supplemented by the Federal Law of 08.05.2010). N 83-FZ) 3. State (municipal) institutions submit monthly, quarterly and annual accounting records in accordance with the procedure established by the Ministry of Finance of the Russian Federation. (...) (...) N 83-FZ) 4. Public organizations (associations) and their structural units that do not carry out business activities, and which do not have the goods (works, services) that have been eliminated, submit accounting records only Once a year in the reporting year in a simplified format: a) balance sheet; b) a profit and loss report; in) a report about the purpose of the received funds. (New 4 added-Federal Law 5. The accounting records may be submitted to the user by the organization directly or through its representative, sent in the form of a mail, posting with an attachment or by telecommunication links. The accounting user is not entitled to refuse to accept accounting records and is required, at the request of the organization, to mark a copy of the accounting records of acceptance and the date of its submission. In the case of telecommunications accounts, the accounting user is required to submit the receipt of the acceptance in electronic form to the organization. The Accounting organization reporting date is the date the e-mail is sent with the attachment or the date on which it was sent on telecommunications links or the date of the actual transfer accessories. (Paragraph as amended by Federal Law dated 28.03.2002) N 32-FZ) Article 16. Public accounting records Open joint-stock companies, banks and other credit organizations, insurance organizations, exchanges, investment and other funds created by private, public and State funds (contributions) are required to publish annual accounts not later than 1 July of the year following the reporting year. (In the wording of Federal Law No. N 209-FZ) Pension Fund of the Russian Federation, 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 Fund The insurance and territorial funds of compulsory health insurance, as well as in cases prescribed by federal laws, are obliged to publish quarterly accounting reports. (In the wording of Federal Law of 10.01.2003) N 8-FZ) The Publicity of Accounting Statements is to publish it in newspapers and magazines accessible to users of the accounting records or distribute leaflets, booklets and other publications containing them Accounting records, as well as in its transmission to the territorial bodies of State statistics at the place of registration of the organization, to provide interested users. Article 17. Storage of bookkeeping documents 1. Organizations are required to keep primary records, accounting records and accounting records for periods established in accordance with the rules of the organization of the state archival business, but not less than five years. 2. Accounting policies, other accounting policies, coding procedures, machine-processing programs (with time limits) should be kept by the organization for at least five years after the year in which they have been used for the last accounting report. 3. The head of the organization is responsible for the organization of the custody of accounting records, bookkeeping and accounting records. CHAPTER IV. FINAL PROVISIONS Article 18. Liability for violation of the law of the Russian Federation accounting heads of organizations and other persons responsible for organizing and maintaining accounting records, in case of evasion of maintenance Accounting by Russian Federation legislation and regulatory acts of the bodies responsible for regulating accounting, misreporting and non-compliance with the deadlines for its submission and publication shall be subject to administrative or criminal proceedings in the OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 19. The law enters into force on the day of its official publication. The accounting regulations issued prior to the entry into force of this Federal Law shall operate in part not contrary to it. President of the Russian Federation B. Yeltsin Moscow, Kremlin 21 November 1996 N 129-FZ