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Pbu in commercial organizations. Accounting Regulations (PBU)

Order of the Ministry of Finance Russian Federation dated November 6, 2008 No. 106n "On approval of the provisions on accounting(as amended on April 28, 2017 No. 69n).

In order to improve the legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, item 4908; 2005, N 23, item 2270; N 52, item 5755; 2006, N 32, item 3569; N 47, item 4900; 2007, N 23, item 2801 ; N 45, item 5491; 2008, N 5, item 411), I order:

1. Approve:

a) Regulation on accounting "Accounting policy of the organization" (PBU 1/2008) in accordance with Appendix No. 1;

b) Regulation on accounting "Changes in estimated values" (PBU 21/2008) in accordance with Appendix No. 2.

2. Recognize as invalid the Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 N 60n "On approval of the Regulations on accounting "Accounting policy of the organization" PBU 1/98" (The order was registered with the Ministry of Justice of the Russian Federation on December 31, 1998, registration No. 1673; Bulletin of Normative Acts of the Federal Executive Bodies, No. 2, January 11, 1999; " Russian newspaper", N 10, January 20, 1999).

Deputy
Prime Minister
Russian Federation -
Minister of Finance
Russian Federation
A.L. Kudrin

Appendix No. 1
to the Order of the Ministry of Finance
Russian Federation

(as amended on April 28, 2017 No. 69n)

Position
in accounting "Accounting policy of the organization"
(PBU 1/2008)

I. General provisions

1. This Regulation establishes the rules for the formation (selection or development) and disclosure of the accounting policies of organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and organizations of the public sector) (hereinafter - organizations).

(as amended by the Orders of the Ministry of Finance of Russia dated October 25, 2010 N 132n, dated April 28, 2017 N 69n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may form an accounting policy in accordance with this Regulation or on the basis of the rules established in the country where the foreign organization is located, if the latter do not contradict International Standards financial reporting.

2. For the purposes of this Regulation under accounting policy organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of facts economic activity.

Accounting methods include methods of grouping and evaluating the facts of economic activity, paying off the value of assets, organizing workflow, inventory, using accounting accounts, organizing accounting registers, and processing information.

3. This Regulation applies:

  • in terms of the formation of accounting policies - for all organizations;
  • in terms of disclosure of accounting policies - for organizations that publish their financial statements in full or in part in accordance with the legislation of the Russian Federation, founding documents or on their own initiative.

II. Formation of accounting policy

4. The accounting policy of the organization is formed by the chief accountant or other person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting of the organization, on the basis of this Regulation and is approved by the head of the organization.

It affirms:

  • a working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
  • forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
  • the procedure for conducting an inventory of the assets and liabilities of the organization;
  • methods of valuation of assets and liabilities;
  • document flow rules and processing technology accounting information;
  • control procedure for business transactions;
  • other solutions necessary for the organization of accounting.

5. When forming an accounting policy, it is assumed that:

  • the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations (assuming property isolation);
  • the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be discharged on a regular basis (going concern assumption);
  • the accounting policy adopted by the organization is applied consistently from one reporting year to another (assuming the sequence of application of accounting policies);
  • the facts of the economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment Money associated with these facts (the assumption of temporal certainty of the facts of economic activity).

5.1. The organization chooses accounting methods regardless of the choice of accounting methods by other organizations. If the parent company approves its accounting standards that are mandatory for use by its subsidiary, then such a subsidiary chooses accounting methods based on these standards.

(clause 5.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

6. The accounting policy of the organization should provide:

  • completeness of reflection in accounting of all facts of economic activity (completeness requirement);
  • timely reflection of the facts of economic activity in accounting and financial statements (timeliness requirement);
  • greater willingness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (prudence requirement);
  • reflection in accounting of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions (requiring priority of content over form);
  • data identity analytical accounting turnovers and balances on synthetic accounting accounts on the last calendar day of each month (consistency requirement);
  • rational accounting, based on the conditions of management and the size of the organization, as well as on the basis of the ratio of the costs of generating information about a particular accounting object and the usefulness (value) of this information (the requirement of rationality).

6.1. When forming an accounting policy, micro-enterprises and non-profit organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, may provide for accounting in a simple system (without double entry).

(clause 6.1 was introduced by Order of the Ministry of Finance of Russia dated 12/18/2012 N 164n; as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

7. Accounting for a specific accounting object is carried out in the manner established by the federal accounting standard. If, on a specific issue of accounting, the federal accounting standard allows several methods of accounting, the organization chooses one of these methods, guided by clauses 5, 5.1 and 6 of these Regulations.

An organization that discloses consolidated financial statements prepared in accordance with International Financial Reporting Standards or financial statements of an organization that does not create a group may, when forming an accounting policy, be guided by federal accounting standards, taking into account the requirements of International Financial Reporting Standards. In particular, such an organization has the right not to apply the accounting method established by the federal accounting standard, when such a method leads to a discrepancy between the organization's accounting policy and the requirements of International Financial Reporting Standards.

(clause 7 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.1. If, on a specific issue of accounting, federal accounting standards do not establish accounting methods, the organization develops an appropriate method based on the requirements established by the accounting legislation of the Russian Federation, federal and (or) industry standards. At the same time, the organization, based on the assumptions and requirements given in paragraphs 5 and 6 of these Regulations, uses the following documents in sequence:

a) international financial reporting standards;

b) the provisions of federal and (or) industry accounting standards on similar and (or) related issues;

(clause 7.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.2. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, in the absence of appropriate accounting methods on a specific issue in federal accounting standards, has the right to form an accounting policy guided solely by the requirement of rationality.

(clause 7.2 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.3. In exceptional cases, when the formation of an accounting policy in accordance with paragraphs 7 and 7.1 of this Regulation leads to an unreliable presentation of the financial position of the organization, financial results its activities and the movement of its funds in the accounting (financial) statements, the organization has the right to deviate from the rules established by these paragraphs, subject to all the following conditions:

a) circumstances are identified that prevent the formation of a reliable idea of ​​its financial position, financial performance and cash flows in the accounting (financial) statements;

b) an alternative method of accounting is possible, the use of which makes it possible to eliminate the indicated circumstances;

c) an alternative method of accounting does not lead to other circumstances in which the accounting (financial) statements of the organization will give an unreliable idea of ​​its financial position, financial performance and cash flows;

d) information on deviation from the rules established by clauses 7 and 7.1 of these Regulations and the use of an alternative method of accounting is disclosed by the organization in accordance with these Regulations.

(clause 7.3 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

7.4. To the extent that the application of the accounting policy formed in accordance with paragraphs 7 and 7.1 of these Regulations leads to the formation of information, the presence, absence or method of reflection of which in the accounting (financial) statements of the organization does not affect the economic decisions of users of these statements (hereinafter - insignificant information), the organization has the right to choose the method of accounting, guided solely by the requirement of rationality (without applying clauses 7, 7.1 of these Regulations). The classification of information as insignificant is carried out by the organization independently, based on both the magnitude and nature of this information.

(clause 7.4 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

8. The accounting policy adopted by the organization is subject to execution by the relevant organizational and administrative documentation (orders, instructions, standards, etc.) of the organization.

(as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

9. The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

A newly created organization, an organization that has arisen as a result of reorganization, draws up the chosen accounting policy in accordance with these Regulations no later than 90 days from the date of state registration legal entity. The accounting policy adopted by the newly created organization is considered applicable from the date of state registration of the legal entity.

III. Change in accounting policy

10. A change in the accounting policy of an organization can be made in the following cases:

  • changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting;
  • development by the organization of new ways of conducting accounting. The use of a new method of accounting involves improving the quality of information about the object of accounting;
    (as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
  • significant change in business conditions. A significant change in the business conditions of an organization may be associated with reorganization, changes in activities, etc.

It is not considered a change in the accounting policy to approve the method of accounting for the facts of economic activity that differ in essence from the facts that took place earlier, or arose for the first time in the activities of the organization.

11. Changes in accounting policies must be justified and executed in the manner prescribed by paragraph 8 of these Regulations.

12. A change in accounting policy is made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.

13. The consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are estimated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.

14. The consequences of a change in accounting policy caused by a change in the legislation of the Russian Federation and (or) regulatory legal acts on accounting are reflected in accounting and reporting in the manner established by the relevant legislation of the Russian Federation and (or) regulatory legal acts on accounting. If the relevant legislation of the Russian Federation and (or) regulatory legal act on accounting do not establish the procedure for reflecting the consequences of a change in accounting policies, then these consequences are reflected in accounting and reporting in the manner established by paragraph 15 of these Regulations.

15. The consequences of a change in accounting policy caused by reasons other than those specified in paragraph 14 of these Regulations, and which had or could have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows, are reflected in the financial statements retrospectively, for except where monetary estimates of such effects for periods prior to the reporting period cannot be made with sufficient reliability.

When reflecting retrospectively the consequences of a change in accounting policy, it is assumed that the changed method of accounting has been applied since the occurrence of facts of economic activity of this type. Retrospective reflection of the consequences of a change in accounting policy is to adjust the opening balance under the item " Undestributed profits(uncovered loss)" and (or) other articles balance sheet as of the earliest date presented in the accounting (financial) statements, as well as the values ​​of related items of the accounting statements disclosed for each period presented in the accounting statements, as if the new accounting policy had been applied since the occurrence of the facts of economic activity of this type.

(as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

In cases where a monetary assessment of the consequences of a change in accounting policy in relation to periods preceding the reporting period cannot be made with sufficient reliability, the changed method of accounting is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively).

15.1. Organizations that have the right to apply simplified accounting methods, including simplified accounting (financial) reporting, may reflect in their financial statements the consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows. funds, prospectively, except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.

(Clause 15.1 was introduced by Order of the Ministry of Finance of Russia dated November 8, 2010 N 144n; as amended by Orders of the Ministry of Finance of Russia dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)

16. Changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are subject to separate disclosure in the financial statements.

IV. Disclosure of accounting policies

17. The organization must disclose the accounting methods adopted when forming the accounting policy, without knowledge of the application of which the interested users of the accounting (financial) statements cannot reliably assess the financial position of the organization, the financial results of its activities and (or) cash flows.

(clause 17 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

18. Paragraph deleted. - Order of the Ministry of Finance of Russia dated March 11, 2009 N 22n.

(as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

In the event that financial statements are not published in full, information on accounting policies is subject to disclosure, at least in the part directly related to the published data.

19. If the organization's accounting policy is formed on the basis of the assumptions provided for in paragraph 5 of these Regulations, then these assumptions may not be disclosed in the financial statements.

When forming the accounting policy of the organization, based on assumptions other than those provided for in paragraph 5 of these Regulations, such assumptions, together with the reasons for their application, must be disclosed in the financial statements.

20. If there is a significant uncertainty in the preparation of the financial statements regarding events and conditions that may cast significant doubt on the applicability of the going concern assumption, then the entity should identify such uncertainty and unambiguously describe what it is associated with.

20.1. An organization that forms an accounting policy in accordance with paragraph two of clause 7 of these Regulations must, in relation to each method of accounting established by the federal accounting standard that it does not apply, describe such a method, and also disclose the corresponding requirement international standard financial statements and describe how this requirement will be violated if the accounting method established by the federal accounting standard is applied.

(clause 20.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

20.2. An organization that has applied clause 7.3 of this Regulation when forming an accounting policy must disclose:

  • the name of the federal accounting standard that establishes the method of accounting, from the application of which the organization has departed, with brief description this way;
  • circumstances as a result of which the application of the rules established by paragraphs 7 and 7.1 of these Regulations leads to the fact that the accounting (financial) statements of the organization do not allow to obtain a reliable idea of ​​its financial position, financial performance and cash flows and the reasons for the occurrence of these circumstances;
  • the content of the alternative method of accounting used by the organization, and an explanation of how this method eliminates the unreliability of the presentation of the financial position of the organization, the financial results of its activities and cash flows;
  • the values ​​of all indicators of the accounting (financial) statements of the organization that have been changed as a result of a deviation from the rules established by clauses 7 and 7.1 of these Regulations, as if the deviation had not been made, and the amount of adjustment for each indicator.

(clause 20.2 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

21. In the event of a change in accounting policy, an entity shall disclose the following information:

  • the reason for the change in accounting policy;
  • the content of the change in accounting policy;
  • the procedure for reflecting the consequences of changes in accounting policies in the financial statements;
  • the amount of adjustments associated with a change in accounting policy for each item of the financial statements for each of the reporting periods presented, and if the organization is required to disclose information on earnings per share, also according to data on basic and diluted earnings (loss) per share;
  • the amount of the corresponding adjustment relating to the reporting periods preceding those presented in the financial statements, to the extent that this is practicable.

If a change in accounting policy is due to the application of a regulatory legal act for the first time or a change in a regulatory legal act, the fact of reflecting the consequences of a change in accounting policy in accordance with the procedure provided for by this act is also subject to disclosure.

22. If the disclosure of the information provided for in paragraph 21 of these Regulations for any separate previous reporting period presented in the financial statements, or for reporting periods earlier than those presented, is impossible, the fact of the impossibility of such disclosure is subject to disclosure. together with an indication of the reporting period in which the change in accounting policy will begin to apply.

23. If the regulatory legal act on accounting provides for the possibility of voluntary application of the rules approved by it before the deadline for their mandatory application, the organization, when using this opportunity, must disclose this fact in the accounting (financial) statements.

(clause 23 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

24. Significant methods of accounting, as well as information on changes in accounting policies, are subject to disclosure in the organization's accounting (financial) statements.

(as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

In the case of presentation of interim accounting (financial) statements, it may not contain information about the accounting policy of the organization, if the latter has not changed since the preparation of the annual accounting (financial) statements for the previous year, in which the accounting policy is disclosed.

(as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)

25. Lost power. - Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n.

This article summarizes all PBU accounting for 2017. You can also find out last news about the new PBUs that will come into effect in 2017 and the planned changes.

PBU: what is it

Accounting Regulations (PBU) are Russian accounting standards that regulate the accounting procedure for certain assets, liabilities or events of economic activity. Thus, in order to maintain accounting records in 2017, it is necessary to take into account the provisions of the PBU in force during this period. PBU is normative base which regulates the accounting procedure.

PBU in 2017: the entire list

In 2017, different organizations should use different PBUs and take into account different accounting principles. Accordingly, from general list PBU for 2017, you should allocate the necessary PBU for yourself. Here is a table with the current list of PBUs for 2017 and explain base order their applications.

PBU for 2017 table
Name standard
PBU 1/2008 "Accounting policy of the organization"
PBU 2/2008 "Accounting for construction contracts"Order of the Ministry of Finance of Russia dated October 24, 2008 No. 116n
PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency"Order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n
PBU 4/99 " Financial statements organizations"Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n
PBU 5/01 "Accounting for inventories"Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n
PBU 6/01 "Accounting for fixed assets"Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n
PBU 7/98 "Events after the reporting date"Order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n
PBU 8/2010 " Estimated liabilities, contingent liabilities and contingent assets”Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n
PBU 9/99 "Income of the organization"Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n
PBU 10/99 "Expenses of the organization"Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n
PBU 11/2008 "Information on Related Parties"Order of the Ministry of Finance of Russia dated April 29, 2008 No. 48n
PBU 12/2010 "Information on segments"Order of the Ministry of Finance of Russia dated November 8, 2010 No. 143n
PBU 13/2000 "Accounting for state aid"Order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n
RAS 14/2007 “Accounting intangible assets» Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n
PBU 15/2008 "Accounting for loans and credits and the costs of servicing them"Order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n
PBU 16/02 "Information on discontinued operations"Order of the Ministry of Finance of Russia dated July 2, 2002 No. 66n
PBU 17/02 "Accounting for the costs of research, development and technological work"Order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n
PBU 18/02 "Accounting for income tax calculations"Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n
PBU 19/02 “Accounting financial investments» Order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n
PBU 20/03 "Information on participation in joint activities"Order of the Ministry of Finance of Russia dated November 24, 2003 No. 105n
PBU 21/2008 "Changes in estimates"Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n
PBU 22/2010 "Correction of errors in accounting and reporting"Order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n
RAS 23/2011 Statement of Cash FlowsOrder of the Ministry of Finance of Russia dated February 2, 2011 No. 11n
PBU 24/2011 "Accounting for the development of natural resources"Order of the Ministry of Finance of Russia dated October 6, 2011 No. 125n
Regulation on accounting long term investment* Letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160
Regulation on accounting and reporting*Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n

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PBU are accounting standards that govern the accounting treatment of various assets, liabilities, or business events. Approved by the PBU by orders of the Ministry of Finance of Russia.

Accounting Regulations (PBU) are required documents. All companies that lead must follow them.

List of current PBUs

    Regulations on accounting and financial reporting in the Russian Federation;

    PBU 1/2008 Accounting policy of the organization;

    RAS 2/2008 Accounting for construction contracts;

    RAS 3/2006 Accounting for assets and liabilities denominated in foreign currency;

    PBU 4/99 Accounting statements of the organization;

    PBU 5/01 Accounting for inventories;

    PBU 6/01 Accounting for fixed assets;

    PBU 7/98 Events after the reporting date;

    PBU 8/2010 Estimated liabilities, contingent liabilities and contingent assets;

    PBU 9/99 Income of the organization;

    PBU 10/99 Organization's expenses;

    PBU 11/2008 Information about related parties;

    RAS 12/2010 Segment information;

    PBU 13/2000 Accounting for state aid;

    PBU 14/2007 Accounting for intangible assets;

    PBU 15/2008 Accounting for expenses on loans and credits;

    PBU 16/02 Information on discontinued operations;

    PBU 17/02 Accounting for the costs of research, development and technological work;

    PBU 18/02 Accounting for income tax calculations;

    PBU 19/02 Accounting for financial investments;

    PBU 20/03 Information on participation in joint activities;

    PBU 22/2010 Correction of errors in accounting and reporting;

    PBU 23/2011 Statement of cash flows;

    PBU 24/2011 Accounting for the development of natural resources.


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Accounting regulations (PBU): details for an accountant