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18:32 Financial statements for 2011 - the disclosure of off-balance items |
Financial statements for 2011 has its own nuances, as noted by the Ministry of Finance on its official departmental website. And
in the "Accounting" department selected documents, which provides a
general practice in the application of existing tax laws in this matter.By drawing up the accounts for 2011 published in the Russian Finance Ministry document provides important advice. However, of all varieties, accountants makes sense to only two of them: PZ/5/2011 "On the disclosure of off-balance items in the annual financial statements of the organization" PZ-7/2011
"On accounting and disclosure in the formation of accounting
information on the environmental activities of the organization."Financial statements for 2011 for a more detailed examinationFinancial statements for 2011 if necessary, should include the following additional indicators and explanations. The
first is the property that was received as a deposit with the
obligatory indication of its value, which is determined by the rules of
IFRS. You need to add a description of the method of calculation and assumptions made.The second is data security issued under its own obligations. Here you must specify the company, on obligations to ensure that allocated. Further clarify the amount of these provisions. And the third is information about the property, which is referred to the pledge and to limit their use.In the financial statements for 2011 on PZ-7/2011 must disclose the following information: expenditure on research and development activities, on capital investments, which are used to protect the ecological environment of current expenditure on research on the state control of the harmful effects of environmental natural environment, of penalty payments for lawsuits for violations of environmental laws.
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