Changes in accounting in order to properly design the reporting forms - 10 October 2011

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18:33 Changes in accounting in order to properly design the reporting forms
Changes in accounting should be conducted in order to properly fill out forms accounting. In today's material closer look at some aspects related to this issue. Important changes in accounting have been made pursuant to the Order of the Ministry of Finance of the Russian Federation № 186n of December 24, 2010. The changes were counting 97 "Deferred expenses". It often reflects the cost of annual service, paid in one payment once a year. But Article 97 is a flow. Therefore, these costs must be specified to run 76 "Settlements with various debtors and creditors." Changes in accounting to refer also to pay policyholders. Insurance policies are neither stocks nor the calculations. Costs, therefore it should reflect in the account 97. However, in the balance sheet to account for them under "Other current assets". The next question is by 98 "Deferred revenue". Recall that a legal rule that determines the category of deferred income, or rather para 81 PBU, repealed. But now, many taxpayers in the account 98 still reflects a substantial amount. They should therefore be reconsidered. Another important change in accounting is that expenses incurred by the company during the accounting period but relating to the next period should be reflected in the balance sheet recognition of assets, according to the regulations on accounting. And, accordingly, be written off in the manner defined for the asset type. This is stated in paragraph 65 of the Order of the Ministry of Finance of Russia № 34n of July 29, 1998 (modified on 24/12/2010 was). On further changes in accounting careful when visiting a special section entirely devoted to these issues - "Accounting", and there is a possibility to get free and the daily distribution of current tax news straight to your email.
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