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An example of an order for changes to accounting policies. Order to amend accounting policies. Selecting accounting methods

In accordance with paragraph 2 of Art. 8 of the Accounting Law No. 402-FZ, any economic entity must independently formulate its accounting policy. Federal and industry regulations must be taken into account.

To date, drafts of some standards have not yet entered into force, therefore, when forming an organization’s accounting policy, it is first necessary to rely on the above-mentioned law and Instructions No. 157n and No. 183n thereto.

And although in theory accounting policies can be used for several years and not tolerate changes, in practice this is impossible due to annual changes in the Tax Code of the Russian Federation. All these amendments need to be made to the accounting policy. Its formation is most often carried out by the chief accountant of the enterprise, and approval is made directly by the boss.

General provisions

Whatever document approves the company’s accounting policy, it will necessarily contain a section "General provisions".

This section includes information about the company's liabilities and assets, as well as list of main documents:

Primary reporting. As a rule, it is adopted at the state level by the relevant departments.
Samples of primary documentation. They are installed directly by the company, in accordance with the norms of Federal legislation.

Despite the fact that you need to be thoroughly careful when drawing up your accounting policies, you should not include unnecessary information in the document. It is imperative to indicate the methods of conducting accounting and tax accounting, but you can refrain from a detailed description of accounting methods. All areas of accounting and the methods chosen for them must be accurately described.

Changing the tax format

Since 2014, amendments have been made to the Tax Code of the Russian Federation, according to which some enterprises have lost the right to use simplified accounting and tax accounting. That is why joint stock companies and enterprises with profits of more than 400 million rubles and assets of more than 60 million must be prepared for regular audits.

The transition from a simplified form of taxation to a basic one must be recorded in the company’s accounting policy for 2018. In the text you need to refer to the PBU from 2008 and 2010. All changes must be described in as much detail as possible, otherwise problems may arise in the company’s activities.

Calculation of depreciation of fixed assets

Since the beginning of 2017, changes to the rules for calculating depreciation of fixed assets have come into force. The changes affected the OS Classification. The amendments were made by Decree of the Government of the Russian Federation No. 640 of July 7, 2016.

Innovations:

the classification can no longer be used for accounting purposes;
The updated edition of the OS Classification was adopted.

But, according to the Letter of the Ministry of Finance dated October 6, 2016, the terms of use of the OS adopted by enterprises at the time of the validity of the previous version of the Classification are not subject to change.

For taxation of depreciable property, the edition of the Classification in force at the time the property was placed under tax control must also be used.

For funds registered from 01/01/2017, the updated edition of the OS Classification is used.

For 2018, the terms of use of the OS are determined directly by the enterprise in accordance with clause 20 of PBU 6/01.

How to get rid of losses

In accordance with the law, the right to maintain simplified tax and accounting records is given to enterprises that meet the criteria set out in paragraph 4 of Article 6 of the Federal Legislation. In particular, these include small businesses. The criteria for such companies are outlined in Article 4 of the Federal Law. However, if the company must undergo mandatory audits in accordance with paragraph 1 of paragraph 5 of Art. 6 of Law No. 402-FZ, then it is impossible to use simplified accounting.

The basis of simplified accounting for micro-enterprises is the use of various methods for estimating company expenses, in contrast to the basic form, where expenses were calculated as the sum of all costs incurred.

The main advantage of such accounting is the ability to actually reduce the company’s tax expenses. This is achieved by reducing indicated in the declaration of profits and expenses. Sharp jumps in expenses are excluded from reporting. This allows you to reduce the attention of the tax inspectorate to the company.

Basic techniques, allowing to reduce tax claims are:

compiling a list of direct and indirect costs;
distribution of expenses for workwear and production equipment.

The most common criticism of the accounting policies of any organization is the lack of separation of errors by level of materiality. At the same time, a lot depends on how significant the error is. If a significant error is made in the approved financial statements, it is necessary to resort to a retrospective recalculation. This liquidates traces of any defects.

Formation of a debt reserve

In 2018, changes here are minimal. The organization still has the right to independently make decisions regarding the creation of a debt reserve. The changes affected the reserve limit. It amounted to 10 percent of total revenue for the reporting period or for the past year. The larger indicator is selected. The standards need to be updated in a timely manner.

Separate accounting when providing services to foreigners

In accordance with the legislation (No. 244-FZ dated July 3, 2016, effective from the beginning of this year), the provision of services via the Internet also falls under tax control.

The place of service provision is indicated in accordance with the client’s place of business. The list of services is contained in Art. 174.2 Tax Code of the Russian Federation.

Therefore, Russian sellers are no longer required to pay VAT, since such transactions are not subject to taxation. This confronts the company with the need to maintain separate VAT accounting.

The rules for conducting such accounting are set out in clauses 4, 4.1 of Art. 170 Tax Code of the Russian Federation.

It is worth paying attention to the so-called “5% rule”. Its essence is that if the costs of selling services abroad are less than 5% of the company’s total expenses, it has the right not to carry out separate accounting.

The following must be adopted for inclusion in the tax accounting policy:

procedure for VAT accounting;
information about using the 5% rule.

What needs to be recorded

There are a number of aspects that need to be recorded in the accounting policies of any company for 2018:

Method of writing off workwear and equipment. Gradual write-off of expenses will reduce tax payments and will be absolutely legal. This method is especially recommended for companies operating at a loss.
Provision for doubtful debts. This is another necessary aspect of the 2018 accounting policy.
List of costs - direct and indirect. Since the law does not provide for strict requirements in this aspect, what exactly is considered such costs is decided directly by the accountant. Most often, material costs, labor costs and depreciation of funds are attributed here.

Requirements for changes to a company's accounting policies are controlled by law. Adjustments are made when:

Updated recordkeeping requirements.
Changing the accounting method.
Major changes in the work of the organization.

You can make adjustments to the reporting process from the beginning of the reporting year. This is done for greater comparability of reports. However, if there are compelling reasons, adjustments can be made later.

PBU 1/2008 explains in detail the algorithm for changing the accounting policy. A special order is issued that establishes the necessary amendments and approves them.

Thus, as of 2018, the accounting policies of companies will have to make a number of changes. This must be done to avoid problems with tax authorities, to optimize costs and reporting processes. When making changes, accountants should be extremely careful - the future work of the company depends on the correctness of their actions.

An approximate sample of an order on the accounting policy of an organization with attachments.

“EDUCATIONAL POLITICAL POLITICS FOR 2014.”

Voronezh 12/31/2013

1 . Approve the accounting policy of the organization in the form of the following Provisions, which are an integral part of this Order:

Regulation No. 1. “On accounting policies for accounting purposes for 2014.”

Regulation No. 2. “On accounting policy for tax accounting purposes for 2014.”

2. Reflection of the facts of economic activity should be carried out using the principle of temporal certainty, which implies that the facts of economic activity relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

3. Accounting in 2014 should be carried out using the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

4. Use in your work primary accounting documents that are presented in albums of unified forms of primary documentation developed by the State Statistics Committee of the Russian Federation.

5. Responsibility for organizing work on maintaining records, storing and issuing work books and writs of execution shall be assigned to the director.

6. Provide for changes to the accounting policy for 2011 in the event of changes in the legislation of the Russian Federation.

11. Provide for the possibility of introducing clarifications into the organization’s accounting policy for 2011 in connection with the emergence of business transactions, the reflection of which in accounting and tax accounting is provided for by several methods, the choice of which is assigned by law to the organization.

Director of Berezka LLC __________________/Petrov Yu.I. /

Regulation No. 1. “On accounting policies for accounting purposes for 2014”

On the accounting policy for accounting purposes for 2014 for the organization Berezka LLC

Organization of accounting

1. Establish the organization, form and methods of accounting on the basis of current regulatory documents:

Federal Law of the Russian Federation of December 6, 2011 N 402-FZ “On Accounting”;
Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n (as amended and supplemented on December 30, 1999, March 24, 2000, September 18, 2006, March 26 2007, October 25, December 24, 2010)
Accounting Regulations 1/2008 “Accounting Policies of Organizations” (as amended on March 1, 2009, October 25, November 8, 2010, April 27, December 18, 2012), approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008. N 106n;
Chart of accounts for accounting financial and economic activities of organizations and Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. N 94n (as amended on September 18, 2006).
Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n. “On the forms of financial statements of organizations” as amended.

2. Establish that accounting is carried out by the manager.

3. Install computer technology for accounting information, organizing accounting in 2014 using 1C:Enterprise software.

4. When reflecting the financial and economic operations of an organization, use the standard chart of accounts approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.

5. The list of persons who have the right to sign in primary accounting documents is established by order of the organization.

Methodology for maintaining accounting records in an organization

Section 1 Accounting for fixed assets

Organize accounting of the presence and movement of fixed assets of the organization in the context of their types in accordance with the All-Russian Classifier of Fixed Assets, approved by the Resolution of the State Committee of the Russian Federation for Standardization, Metrology and Certification dated December 26, 1994. No. 359.

1.1. Set a limit on the value of fixed assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met in the amount of 40,000 rubles. Fixed assets with a cost of no more than RUB 40,000.00. accounted for as part of inventories in a separate subaccount to account 10 “Materials”.

Fixed assets with a cost not exceeding the established limit per unit, as well as purchased books, brochures, etc. publications are written off as production costs as they are released into production or operation.

1.2. The cost of fixed assets is repaid by monthly depreciation on them. During the useful life of an object of fixed assets, the accrual of depreciation charges shall not be suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

1.3. Depreciation of fixed assets is calculated regardless of the results of the organization's economic activities in the reporting period in a linear manner in accordance with the groups established by the Decree of the Government of the Russian Federation dated 01.01.2002. N 1, monthly. The selected method of calculating depreciation for a group of homogeneous fixed assets shall be applied throughout the entire useful life of the objects included in this group.

1.4. In the event of an improvement in the initially adopted standard indicators of an object of fixed assets as a result of reconstruction or modernization, the organization shall revise the useful life of this object.

1.5. If, based on the results of completion, retrofitting, reconstruction and modernization of a fixed asset, a decision is made to increase its initial cost, then such costs increase the initial cost of the fixed asset.

1.6. Do not revaluate fixed assets.

1.7. Costs for repairs of fixed assets should be accounted for at actual costs incurred.

Section 2 Accounting for inventories

Organize proper accounting and assessment of inventories. When organizing accounting, be guided by PBU 5/01 “Accounting for inventories.

2.1. Purchased materials are accounted for at actual cost.

2.2. Establish a method for writing off materials at average cost.

2.3. Inventories purchased for sale and marketing, as well as for own consumption, are accounted for at actual cost without using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” directly on account 10 “Materials”.

Section 3 Cash discipline

3.1. Register the movement of funds through the cash desk using unified forms of primary documentation for recording cash transactions, approved by the resolution of the State Statistics Committee of Russia dated August 18, 1998. No. 88 (as amended on May 3, 2000):

KO-1 “Cash receipt order”

KO-2 “Cash expenditure order”

KO-4 “Cash Book”

3.2. Ensure control over cash settlements with legal entities of no more than 100,000 rubles. under one contract.

In this case, a business transaction means one agreement concluded between legal entities. This provision applies to one contract, regardless of the period of its validity, including contracts during the implementation of which additional agreements are signed on the implementation and payment of their individual stages.

3.3. Create a list of employees to whom cash is issued for business needs and approve it by order.

3.4. Accountable funds are issued based on a written application from an employee of the organization. The period for which funds are issued for business needs is determined by the manager depending on the situation and is endorsed on the employee’s application for the release of money on account. When returning from a business trip, employees report within 3 days from the date of return from the business trip, presenting a report on the amounts spent to the accounting department to make a final payment for them.

Daily allowance is determined in the amount of 700 rubles. within the country and 2500 rub. for foreign business trips. For business trips to Moscow and St. Petersburg, the daily allowance is determined in the amount of 2000 rubles.

Section 4 The procedure for accounting for expenses and the formation of the cost of products (works, services).

4.1. In order to manage costs and formulate product costs, organize synthetic and analytical accounting of expenses for ordinary activities. When organizing, be guided by PBU 10/99 “Expenses of the organization.”

4.2 All expenses not related to the implementation of ordinary activities are included in other expenses in account 91.02.

4.3. General business expenses should be generated on account 26 and debited to account 20 quarterly.

Section 5 Accounting for expenses on loans and borrowings

5.1 The principal amount of the obligation for the loan (credit) received is reflected in the accounting records of the borrowing organization as accounts payable in accordance with the terms of the loan agreement (credit agreement) in the amount specified in the agreement.

Section 6 Reserves

6.1. Do not create a reserve for doubtful debts.

6.2 Do not create reserves for reducing the value of material assets.

6.3. Do not create reserves for repairs of fixed assets.

Section 7 Accounting for certain types of income and expenses

7.1. Costs incurred by the organization in the reporting period, but related to subsequent reporting periods, are reflected in the balance sheet in the period in which they were incurred. Among them are:

— licensing costs;

— expenses for subscription to periodicals;

— general business expenses in the absence of revenue;

— costs of using software licenses;

Section 8 Accounting for accounts receivable

8.1. Overdue receivables, the obligation for which is not secured by a pledge, surety, bank guarantee and retention of the debtor's property, as well as in other ways provided for by law or contract, shall be recognized as doubtful.

Overdue receivables with an expired statute of limitations (three years) should be transferred from the category of doubtful to hopeless and written off as losses. Write-off is carried out at the expense of business results.

8.2. There is no transfer of long-term debt to short-term debt.

Section 9. Accounting is kept electronically and, if necessary, printed.

Regulation No. 2. On accounting policies for tax accounting purposes for 2014

On the accounting policy for tax accounting purposes for 2014 for the organization Berezka LLC

Section 1. General provisions

Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the organization during the reporting (tax) period, as well as to provide information to internal and external users to monitor the correctness of calculation, completeness and timeliness of calculation and payment. tax budget.

The tax accounting system is organized based on the principle of consistency in the application of tax accounting norms and rules, i.e. is applied consistently from one tax period to another. The procedure for maintaining tax accounting is established in these Regulations on accounting policies for tax purposes, and is approved by the relevant order (instruction) of the head.

A change in the accounting procedure for individual business transactions and (or) objects for tax purposes is carried out in the event of changes in the legislation on taxes and fees or the accounting methods used. The decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period, and when changing the legislation on taxes and fees - no earlier than from the moment the changes in the norms of the said legislation come into force.

This Regulation defines the following requirements for tax accounting:

1.1. Establish the organization, form and methods of maintaining tax accounting on the basis of current regulatory documents:

Tax Code of the Russian Federation (parts one and two); Laws on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation.

1.2. Install computer technology for accounting information, organizing tax accounting in 2014. using 1C: Enterprise software.

Section 2. Value added tax

2.1 Numbering of invoices is carried out in accordance with the dates of signing or re-signing of acts of work performed and may be out of order; It is not allowed to have missing numbers within a year.

Section 3. Income tax

3.1. Disclose information on income tax calculations only in tax accounting (without using PBU 18/02).

3.2. To approve the forms of analytical tax accounting registers for the purpose of determining the tax base for income tax, developed in the 1C: Enterprise program on the basis of the Information message of the Ministry of Taxes of the Russian Federation dated December 19, 2001. “Tax accounting system recommended by the Russian Ministry of Taxes for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation (Tax Accounting Registers).”

Establish that analytical tax accounting registers must accumulate accounting information for the quarter.

3.3. Establish that tax records are kept electronically and, if necessary, printed on paper.

3.4. Determine the accrual method as the moment of recognition of income and expenses.

3.5. List of direct expenses for income tax purposes:

expenses for the purchase of raw materials and materials used in the production of work;

expenses for remuneration of personnel involved in the process of work, as well as expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, accrued on the specified amounts of labor costs;

the amount of accrued depreciation on fixed assets used in the production of work.

3.6. Expenses not specified in clause 3.5, with the exception of non-operating expenses, determined in accordance with Article 265 of this Code, incurred in the current month, are recognized as indirect expenses and reduce income from sales of the current month.

For construction organizations, clause 3.7. Calculation of work in progress and the amount of direct expenses attributable to expenses of the reporting period is carried out as follows:

The amount of direct costs is distributed over the volume of finished products, taking into account the volume of work in progress, in proportion to the share of the amount of direct costs for materials determined in accordance with KS2 certificates in the total amount of direct costs for materials purchased and put into production.

Income and expenses associated with the performance of work by subcontractors are not included in the calculation of work in progress

Income and expenses associated with the performance of work by subcontractors are recognized at a time at the time of signing the acceptance certificate for the work performed.

3.7. Payment of monthly advance payments for income tax (the organization is the payer of monthly advance payments) is carried out in the amount of 1/3 of the quarterly advance payment.

3.8. The amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period.

3.9. Establish that standardized expenses are included in the expenses taken into account for taxation according to the maximum standards established by the Tax Code of the Russian Federation.

3.10. Entertainment expenses are included in other expenses to the extent that they amount to up to 4% inclusive of the organization’s labor costs.

3.11. Advertising expenses are fully included in expenses - in part of non-standardized amounts. Standardized advertising costs are included in costs in the part that amounts to up to 1% inclusive of sales revenue, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

3.12. The calculation of the maximum permissible size of the standard is carried out on an accrual basis during the reporting year.

3.13. Establish that the organization does not create reserves in terms of costs associated with production and sales, as well as in terms of non-operating expenses.

3.14 The write-off of fuel and lubricants is carried out according to the standards approved by the organization in accordance with the Order of the manager.

3.15. Interest on debt obligations is recognized based on the refinancing rate of the Central Bank of the Russian Federation in accordance with Article 269 of the Tax Code of the Russian Federation.

Accounting for depreciable property

3.16. Recognize as depreciable property property with a useful life of more than 12 months and an original cost of more than RUB 40,000.00.

3.17. Property worth less than RUB 40,000.00. be taken into account among material expenses and written off as expenses in the manner prescribed for indirect expenses (one-time).

3.18. If, as a result of modernization, the value of the property exceeds RUB 40,000.00. and the useful life will be more than 12 months, then such property is recognized as depreciable, the useful life, the depreciation rate and the amount of depreciation charges are determined from it. The cost of the facility, recognized as part of material expenses at the time the facility was put into operation, cannot be restored. Depreciation is calculated only for the amount of modernization.

3.19. Approve the straight-line depreciation method for profit tax purposes.

3.20. When purchasing used property, determine the depreciation rate for this property based on its useful life, reduced by the number of months of operation of this object by the previous owners.

3.21. The useful life is determined as of the date of commissioning of this depreciable property in accordance with the provisions of Article 258 of the Tax Code of the Russian Federation and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

3.21. An increase in the useful life of an object of fixed assets after the date of its commissioning is carried out if, after reconstruction, modernization or technical re-equipment of such an object, an increase in its useful life occurs. In this case, the increase in the useful life of fixed assets is carried out within the time limits established for the depreciation group in which such fixed assets were previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, there is no increase in its useful life, the taxpayer takes into account the remaining useful life when calculating depreciation.

3.22. The depreciation bonus should not be applied.

3.23. When determining the amount of material costs when writing off raw materials and supplies, use the average cost valuation method.

Sample order to amend the accounting policy under the simplified tax system from August 1, 2016

It is known that from June 20, 2016. Some small business accounting rules have been changed. For this reason, it is necessary to make changes to the accounting policy. A sample order for making changes can be found on our website

List of changes in accounting policies

Organizations that are on a “simplified” basis can, after making changes, bring accounting and tax accounting closer together. It is worth noting that the Russian Ministry of Finance made changes to some accounting provisions (order No. 64n dated May 16, 2016). According to them, materials in accounting do not require subsequent write-off after purchase. There is also no need to wait until the valuables are transferred to production. A similar procedure is in force in tax accounting under the simplified tax system.

You can switch to the updated rules today, since Order No. 64n came into force on June 20, 2016.

Another change affected depreciation on fixed assets, namely the method of its calculation. Now it can be accrued only once a year - on December 31, and not every month, as was previously the case. The rules for writing off intangible assets have also undergone changes.

A short list of all changes:

Write-off of materials is now available on the day of their purchase.
Goods can be accounted for using similar materials accounting rules.
Depreciation of fixed assets is carried out once a year.
Intangible assets may not be taken into account at all.

When should changes be made to accounting policies?

The amendments made to PBU 5/01 are valid from June 20, 2016, so changes to the accounting policy can be made in the middle of the year (this is stated in paragraph 14 of PBU 1/2008 entitled “Accounting Policy of the Organization”). Accordingly, you can switch to simplified accounting at your discretion from any date (for example, from August 1 or from the beginning of next year).

To make the transition, it is necessary to draw up an order on the changes made in the accounting policy, and specify in this document the method for determining the cost of materials.

Below is an example of the wording: “Sample of changes in accounting from August 1, 2016.”

After signing the changes, the cost of the received materials should be determined according to the new rules. As for the cost of previously capitalized materials, it is not worth changing (this is stated in paragraph 12 of PBU 5/01).

A quick way to make changes to accounting policies

As you know, the accounting policy for each company is specific, and therefore it is necessary to choose the method of accounting in certain situations for a particular business.

For example, the Tax Code provides for several ways to evaluate purchased raw materials/materials. You need to decide which one will be used in a particular company/organization, otherwise maintaining reliable records will be an impossible task.

Also, in some situations, the rules for maintaining tax accounting are not spelled out at all. Then separate accounting for a combination of activities requires independent development, otherwise it will not be possible to justify certain calculations to tax authorities. Accordingly, they will have a reason to charge taxes, fines, and penalties. From the above, we can conclude that the organization/company itself should be interested in having an accounting policy, first of all, and only then the tax authorities.

Order on amendments to accounting policies

An order to amend accounting policies is a documentary impetus for editing one of the main regulatory provisions of the company.

What is accounting policy

Under the term "accounting policy" understands the methods of accounting at an enterprise, including the creation of various types of documentation, the procedure for relations with supervisory and tax authorities, the establishment of internal connections between divisions of the organization from the point of view of financial interaction, etc.

Accounting policies include a number of local regulations that are developed at the stage of company formation on the basis of relevant legislative norms, regulations and instructions.

Key standards and rules of accounting policies are formed at the federal level and have their own nuances and subtleties depending on the type of activity of enterprises.

In an organization, the accounting policy is usually developed by either the director or the chief accountant, it is approved by a separate order of the manager and only after that it comes into force.

Once approved, it is binding.

Who is required to comply with accounting policies?

The accounting policy must be followed by all organizations registered as legal entities whose responsibility is to maintain accounting records. accounting.

Individual entrepreneurs are exempt from compliance with accounting policies, just like divisions of foreign enterprises - for them there are other regulatory documents.

One important point should be noted: there is no need to confuse accounting (which is determined in accordance with the provisions of the accounting policy) and tax accounting - if there are exceptions for the first, then everyone is required to maintain the second, regardless of the area of work and the taxation system.

How to change accounting policy

Accounting policy is a system of rules chosen at a time for a long time.

It comes into effect at the beginning of each calendar year.

Changes to it during the reporting period can only be made in extreme cases, for example:

when this is required to provide the most truthful information about the accounting object;
when editing the law on accounting policies;
when the enterprise itself changes its direction of activity.

In order to make the necessary amendments or additions to the accounting policy, the organization must issue a corresponding order.

Who prepares an order to amend accounting policies?

Organizational leaders do not often write orders themselves. Usually this function is included in the job responsibilities of one of their subordinates - a secretary, head of a structural unit, legal adviser.

In this case, the order to amend the accounting policy is often written by the chief accountant - since it is this employee who applies the above-mentioned norms and rules in his work.

Who signs the document

Regardless of who exactly forms the order, the document must be signed by the highest official of the enterprise - the director or an employee temporarily in his place.

This is due to the fact that all orders are always issued on behalf of the chief executive of the company - this is established by law, i.e. Without his signature, the document will not be considered valid.

In addition, all employees indicated in it, as well as those who are obliged to monitor its implementation, must sign the order. Thus, all these persons indicate that they have read the order and are ready to carry it out.

Making an order

To date, there is no single standard order. This means that it can be written in free form. The exception is those situations when the company has developed its own unified order template - then, of course, the order must be made according to its model.

You can also freely choose a form: it can be branded (with printed details and logo) or an ordinary blank sheet of paper.

Handwrite or type

The document format can also be arbitrary. That is, you can type it on a computer or write it yourself. True, in the first case it will need to be printed out - this is necessary so that all company employees whose names are on the document can sign their autographs under it.

How to register an order to amend accounting policies

The generated order must be recorded in a special accounting journal, which is usually kept by the secretary - this is necessary in order to certify the very fact of its creation, and also, if necessary, to quickly and easily find it. To register, just enter the name of the order, number and date of its preparation in the journal.

Conditions and shelf life

Any order issued and made public is subject to mandatory storage. To do this, the form must be placed in a folder with other such orders.

The duration of the storage period is indicated either in the local regulations of the company, or is determined in accordance with the current legislation of the Russian Federation.

Sample order for amendments to accounting policies

If you have read the information above, then you most likely need to create an order to amend accounting policies. Below is an example - based on it, you can easily make your own order.

First of all, fill in the form:

the name of your company;
document number (according to internal document flow), location of order generation (place) and date;
the basis for creating the order - provide a link to the required article of the law of the Russian Federation.

After this comes the main block. Include here in order:

the actual indication of changes to the accounting policies and the date from which this must be done;
a previously valid accounting policy item subject to amendment and its new edition;
the employee responsible for executing the order (usually an accountant or chief accountant).

If necessary, this part can be supplemented with other information you need. Finally, give the order to all persons named in it for signature.

Accounting policies for 2014-2015: samples and changes

Accounting policy of the organization presented in the form of documentation that performs the functions of accounting and taxation.

What is accounting policy

The accounting policy is established in accordance with PBU 1/94 “Accounting Policy of the Enterprise”. Among the accounting methods that serve as the core of accounting policies, the following can be distinguished:

— primary observation;
— cost measurement;
— current grouping;
- final summary of the facts.

Document form

Registration of accounting documentation must be carried out in accordance with the standards established by tax and other authorities that exercise control in this field of activity of legal entities.

Documentation containing information about the accounting policies of a legal entity must meet the following mandatory requirements:

— completeness of reflection of information on accounting of the organization’s activities;
— timely recording of factual data;
— transparency of data, the presence of hidden reserves should not be allowed;
— information should not be contradictory;
— accounting must be rational in the conditions of a particular enterprise.

Accounting policy structure

The policy may be for accounting or tax purposes. Elements of an enterprise's accounting policy , which concerns accounting calculations are as follows:

accounting policies;
material and production resources;
intangible assets of the enterprise;
accounting methodology;
company expenses;
interest on loans;
events after the reporting date;
reporting forms.

The accounting policy for tax purposes consists of:

the amount of taxes on the profit of a legal entity;
VAT amount;
cost of insurance premiums.

Accounting policy in 2014

The mechanism for approving accounting policies in 2014 is carried out by order of the head of the legal entity. It should be remembered that the policy is fixed for a year in advance. So, for example, at the end of 2013, a sample accounting policy of the enterprise for the year following 2013 is approved. Thus, the draft accounting policy will come into force at the beginning of 2014.

Change in accounting policy

Sometimes situations arise when the manager needs to make some changes to the document. This procedure is possible under the following circumstances:

introducing significant changes to Russian accounting legislation;
changes in the business conditions of the enterprise;
the emergence of new methods of accounting for a legal entity.

Accounting policy for 2015

After the end of the current year 2014, it is expected that some amendments will be made to the content of documents on accounting calculations and taxation of the enterprise. The innovations will concern the issues of changing the mechanisms for calculating property taxes. The accounting policy for 2015 does not allow the use of increasing depreciation rates, which previously could have been present when calculating tax amounts.

In the article we will talk about what the accounting policy should be for 2017.

What should be used to guide the formation of accounting policies?

According to paragraph 2 of Art. 8 of the Law on Accounting, an economic entity independently forms its accounting policy in accordance with federal and industry standards. Currently, only drafts of individual federal standards have been developed (for example, “Accounting Policies, Estimates and Errors”), which, even if approved, will only be applied from 2018. In this regard, when developing an accounting policy for 2017, an autonomous institution must primarily be guided by the Law on Accounting, instructions No. 157n, 183n; it must take into account the industry-specific features of the institution’s structure, as well as the powers it exercises (Letter of the Ministry of Finance of the Russian Federation dated August 17. 2016 No. 02-07-10/48198).

At the same time, as the Ministry of Finance noted in the said letter, a state (municipal) institution can formulate an accounting policy by issuing both one normative act and a set of individual normative acts.

Who should formulate accounting policies?

By virtue of clause 6 of Instruction No. 157n, the accounting policy adopted by an autonomous institution is approved by order or directive of the head of the state (municipal) institution. At the same time, the current regulations do not answer the question of which of the organization’s specialists should develop accounting policies. Meanwhile, as follows from clause 5 of the draft federal standard “Accounting Policies, Estimates and Errors”, accounting policies should be formed by the chief accountant of the institution or another individual (legal) person entrusted with accounting. Let us remind you that it is the chief accountant who is responsible for maintaining accounting records and timely submission of complete and reliable financial statements. In turn, approval of accounting policies is the responsibility of the head of the institution.

In the event of transfer of responsibilities for maintaining accounting records and preparing accounting (financial) statements of an institution to centralized accounting, the body exercising the functions and powers of the founder has the right to determine the accounting policy to be applied.

How to make changes to accounting policies?

Please note that this procedure is strictly regulated. According to paragraph 5 of Art. 8 of the Accounting Law, accounting policies must be applied consistently from year to year. Thus, accounting policies for accounting purposes are formed only once - when an institution is created. However, the Accounting Law allows for its change in the event of the occurrence of the conditions specified in paragraph 6 of Art. 8 of this law of circumstances:

changes in the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;
development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
a significant change in the operating conditions of an economic entity.

First of all, it is necessary to pay attention to changes in legislation regulating accounting. Thus, by Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n (hereinafter referred to as Order No. 209n), significant adjustments were made to the organization of accounting and to the procedure for reflecting certain economic and financial transactions that are subject to application when preparing financial statements for 2016, with the exception of certain provisions that apply from 2017. Having studied the existing sections of the accounting policy, the chief accountant identifies what information is missing and what requires replacement.

A significant change in the operating conditions of an economic entity may be its reorganization (merger, accession, division, spin-off, transformation). Let us recall that it is carried out by decision of the founder or body of a legal entity authorized to do so by the constituent documents (Article 57 of the Civil Code of the Russian Federation). Therefore, a reasonable decision would be to make changes to the accounting policies during the reorganization of the institution.

In order to ensure comparability of accounting (financial) statements for several years, changes in accounting policies are made from the beginning of the reporting year, unless otherwise determined by the reason for such a change (Clause 7, Article 8 of the Accounting Law).

Please note that any change in accounting policy must be formalized by a directive or order from the head of the institution.

What changes need to be made to the accounting policy?

Firstly, Order No. 209n introduces new accounts into the Chart of Accounts:

0 210 13 000 “Calculations for VAT on advances paid”;

0 401 10 174 “Lost income.”

These changes entail amendments to the section of the accounting policy relating to the operating chart of accounts of the autonomous institution.

Secondly, since new accounts are introduced, the procedure for their application is accordingly added. This, in turn, entails making changes to the used correspondence of accounts to reflect standard transactions in an autonomous institution.

Contents of operation	Debit	Credit
Adding correspondence to VAT invoices
The amount of VAT on the transferred advance has been allocated	0 210 13 000	0 210 12 000
Accepted for deduction of VAT presented by the supplier in the amount allocated when transferring an advance to the supplier on account of the upcoming delivery of goods (works, services)	0 303 04 000	0 210 13 000
Adding correspondence to accounts for lost income
A penalty was charged against the counterparty in accordance with the terms of the government contract	0 209 40 000	0 401 10 140
Lost income is reflected in the form of writing off the amount of the penalty in accordance with Order of the Ministry of Finance of the Russian Federation dated April 12, 2016 No. 44n	0 401 10 174	0 209 40 000

In addition to correspondence on new accounts, the Ministry of Finance introduces correspondence on other transactions, which Instruction No. 183n did not previously contain. Therefore, it is worth paying attention to the order in which the following transactions are reflected:

calculations for subsidies received as part of government assignments;
calculations for subsidies received for other purposes;
calculations for compensation of institution expenses;
changes in the cadastral value of land plots;
assigning the actual cost of paid services provided to reduce the financial result of the current financial year.

Next, you need to pay attention to adjusting the following sections of accounting policies:

1. The procedure for recording events after the reporting date. The Ministry of Finance, by Order No. 209n, introduced the following clarification into Instruction No. 157n: if, in order to comply with the deadlines for submitting financial statements and (or) due to the late receipt of primary accounting documents, information about an event after the reporting date is not used when preparing financial statements, information about this event and its valuation in monetary terms is disclosed in the explanatory note when submitting reports.

At the same time, according to paragraph 6 of Instruction No. 157n, the accounting entity (state (municipal) institution) in its accounting policy discloses the procedure for recognizing in accounting and disclosing events after the reporting date in the financial statements.

2. The procedure for conducting an inventory of property and liabilities. Due to the changes made to clause 20 of Instruction No. 157n, from 2016 it is mandatory to carry out an inventory:

when establishing facts of theft or abuse, as well as damage to valuables;
in the event of a natural disaster, fire, accident or other emergency caused by extreme conditions;
when changing financially responsible persons (on the day of reception and transfer of cases);
when transferring an organization’s property for rent, management, free use, as well as when purchasing or selling a complex of accounting objects (property complex);
in other cases provided for by the legislation of the Russian Federation or other regulatory legal acts of the Russian Federation.

Let us add that similar norms are currently contained in Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. If the accounting policy of the AU already contained these provisions, then the adjustment should be made only in relation to the normative act (indicate on the basis of clause 20 of Instruction No. 157n).

3. Primary documents. The procedure for creating a primary accounting document is set out in clause 9 of Instruction No. 157n. According to the new provisions, if accounting is maintained by a centralized accounting department in accordance with the concluded agreement, the rules of document flow and the technology for processing accounting information are established in the manner prescribed by the agreement.

In what cases can accounting policies be supplemented?

Let us note that the answer to this question is not contained either in the Accounting Law or in Instruction No. 157n. However, a mention of what is not a change in accounting policy is currently in paragraph 10 of PBU 1/2008, approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n. We present this definition as reference material, since state (municipal) institutions do not use PBUs in their activities. So, according to the instructions of the Ministry of Finance presented in the said document, it is not considered a change in accounting policy to approve the method of accounting for facts of economic activity that differ in essence from facts that occurred previously, or that arose for the first time in the activities of the organization. In other words, additions to the accounting policy are made if something new appears in the activities of an autonomous institution (a new type of activity, a new type of assets, new operations, etc.), for which accounting rules are not established in it.

For example, in March 2017, it is planned to open a pharmacy in a dental clinic to sell medicines and medical products. In this case, the chief accountant of the organization needs to supplement the accounting policy with methods for accounting for transactions related to retail trade (choose a method for valuing goods intended for sale (at purchase or sale prices), establish a procedure for calculating trade margins, etc.). The addition in this case can be made from the moment the institution began to engage in retail trade. Distortions in accounting in this case will not occur, since these operations did not previously take place in the activities of the institution.

What accounting policies can be adjusted?

In this section of the article, we will consider individual recommendations of the Ministry of Finance, which it gave during 2016 and which the chief accountant should pay attention to and, if necessary, include in the accounting policy of the organization.

Method of filling out a time sheet. Forms of primary accounting documents, mandatory for use by public sector organizations, including government institutions, are approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n. Appendix 5 to this order defines the methods for filling out the work time sheet (f. 0504421):

when registering cases of deviation from the normal use of working time;
when reflecting actual working hours.

As the Ministry of Finance notes in Letter No. 02‑06‑10/32007 dated 06/02/2016, when filling out a work time sheet (f. 0504421), it is allowed to record only cases of deviations from the normal use of working time (weekends and holidays, regular, additional vacations and so on.). At the same time, columns 20 and 37 of form 0504421 provide for the reflection of information in the context of only attendances or only absences, with the corresponding choice of the method of reflecting information being fixed in the accounting policies of the institution.

Method of writing off inventories. Paragraph 108 of Instruction No. 157n determines that the disposal (issue) of inventories is carried out at the actual cost of each unit or the average actual cost. As specialists from the financial department noted in Letter No. 02-07-10/17036 dated March 25, 2016, the use in accounting for different groups (types) of inventory (for example, medicines, food) of different write-off methods (at the actual cost of each unit or average actual cost) does not contradict the requirements of Instruction No. 157n. Because of this, the indication of these provisions in the accounting policy is appropriate and justified.

Calculations with accountable persons are usually prescribed in a separate section of the accounting policies. In addition, the Ministry of Finance recommends developing a regulation regarding the sending of employees on business trips and regulating the procedure for calculating travel expenses. The fact is that recently settlements with accountable persons are carried out using bank cards. In order to minimize cash circulation, and also based on the inexpediency of issuing organization cards to every employee sent on a business trip, the Ministry of Finance considers it possible to transfer funds issued as part of salary projects to the bank accounts of individuals - employees of institutions (see Letter dated March 31, 2016 No. 02‑03‑09/18115). At the same time, the financial department notes that in accordance with Art. 8 of the Law on Accounting, the local regulatory act defining the accounting policy of the institution should include provisions on the procedure for settlements with accountable persons.

Calculations for grants. According to Art. 2 of the Federal Law of August 23, 1996 No. 127-FZ grants - monetary and other funds transferred free of charge and irrevocably by citizens and legal entities for the implementation of specific scientific, scientific and technical programs and projects, innovative projects, conducting specific scientific research on the terms provided by the grant givers .

If, in accordance with grant agreements, grant recipients are institutions, then grant funds received by autonomous institutions must be accounted for by type of financial support code 2 - income-generating activity (institution’s own income). These clarifications are given in the Letter of the Ministry of Finance of the Russian Federation dated December 22, 2016 No. 02-07-10/77351.

In cases where, on the basis of agreements on the allocation of grants concluded by the Russian Foundation for Basic Research with grant recipients - individuals, grant funds, by agreement between the grant recipient and the institution, are credited to the personal account of the institution, these funds should be reflected as funds at temporary disposal due to the fact that grant funds, received by individuals are not funds of the institution.

At the same time, when forming its accounting policy, the institution has the right to provide for keeping records of the receipt and expenditure of grant funds (including by type of payment) provided to individuals in analytical accounting registers (see Letter of the Ministry of Finance of the Russian Federation dated July 1, 2016 No. 02-06-10 /38856).

Marking of soft equipment. In accordance with paragraph 118 of Instruction No. 157n, soft inventory items are marked by the financially responsible person in the presence of the head of the institution or his deputy and an accounting employee with a special stamp with indelible paint without damaging the appearance of the item, indicating the name of the institution. When items are released for use, additional marking is carried out reflecting the year and month of their release from the warehouse.

As noted in the Letter of the Ministry of Finance of the Russian Federation dated July 27, 2016 No. 02-07-10/43970, as part of the formation of an accounting policy, an institution has the right, taking into account the requirements of the legislation of the Russian Federation, to develop and approve in its structural divisions rules for accounting for soft inventory, including rules for marking. For example, the form of a marking stamp, conditional coding of the department to which soft inventory is issued.

Inventory procedure. In accordance with clause 20 of Instruction No. 157n, the inventory of property, financial assets and liabilities is carried out by the accounting entity in the manner determined by it as part of the formation of accounting policies, taking into account the provisions of the legislation of the Russian Federation. When establishing an inventory procedure in accounting policies, it is necessary to be guided by the Methodological Guidelines approved by Order No. 49 of the Ministry of Finance of the Russian Federation dated June 13, 1995. According to the Ministry of Finance, conducting an inventory of property by video and photographic recording of the actual presence or absence of property in real time with the presence of individual members of the commission for the location of the said property does not interfere with the achievement of the inventory goals established in the Methodological Instructions.

In addition, the conditions for conducting an inventory of property at its location are observed (clause 1.3 of the Methodological Instructions) with the possibility of a visual inspection of the object by all members of the commission, provided for in clause 2.3 of the Methodological Instructions.

Thus, in the opinion of the financial department, the proposed inventory procedure with video recording in real time does not contradict the provisions of the Methodological Instructions and can be established in the accounting policy of the accounting entity (see Letter of the Ministry of Finance of the Russian Federation dated December 23, 2016 No. 02-07-10/77499) .

Reserve for vacation pay. According to clause 302.1 of Instruction No. 157n, public sector organizations reflect information on the status and movement of amounts reserved for the purpose of uniform inclusion of expenses on the financial result of the institution for obligations that are not determined by the amount and (or) time of execution. Thus, the upcoming payment of vacations for actually worked time or compensation for unused vacations, including upon dismissal, including payments for compulsory social insurance of an employee (employee) of an autonomous institution, is reflected in account 0,401,60,000 “Reserves for future expenses.” In this case, the procedure for the formation of reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of its accounting policy (see letters of the Ministry of Finance of the Russian Federation dated July 1, 2016 No. 02-07-05/38558, dated 06/20/2016 No. 02‑07‑10/36122).

At the end of the article, we note once again that the accounting policy is a document that reflects the peculiarities of the functioning of a particular institution. Legislation allows changes in accounting policies strictly in established cases:

when the requirements stipulated by the legislation of the Russian Federation on accounting change;
when developing or choosing a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
when there is a significant change in the operating conditions of an economic entity.

In order to ensure comparability of accounting (financial) statements, changes in accounting policies are made from the beginning of the reporting year, unless otherwise determined by the reason for this change.

At the end of 2016, the institution should have issued an order to amend the accounting policy for accounting purposes and list only those points that will be changed or supplemented.

Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Chart of accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Including the procedure and timing for the transfer of primary (consolidated) accounting documents based on the approved document flow schedule for reflection in accounting.

If accounting methods change at the initiative of a budgetary organization, the innovations come into force from the beginning of the next year (Part 7, Article 8 of Law No. 402-FZ of December 6, 2011).

If amendments are made to the law, the amendments come into force when the new legal act comes into force.

In the financial statements, disclose and explain all new provisions of the UP if these amendments significantly affected the financial result of the organization (clause 16 of PBU 1/2008).

Explanations must include:

why the content of the document changed in the reporting year. For example, a change in the method of writing off inventory items (as this led to an increase in the reliability of information), the number of the law, the entry into force of which resulted in amendments or a change in the company’s activities;
what kind of adjustments have been made;
how the consequences of the adjustments made are reflected in the reporting;
the amount of adjustments associated with innovations. If the company is not a small business entity, then it is also necessary to make a retrospective calculation.

How to approve, change or supplement a document

Each organization at the time of its creation must formulate a management program and apply it consistently from year to year. There is no need to generate and approve this document annually. By order on the accounting policy, the manager determines the start date of its application.

Provisions on the UE can be drawn up in one of two ways:

in two separate documents. In this case, each provision must be approved by its own order;
one document with two different sections: one for accounting, the second for tax accounting. Then there will be one order to approve the UE.

Let's consider samples of administrative documentation relating to the management program.

About approval of the UE

In the course of the organization’s economic activities, it may be necessary to make additions and (or) changes to the accounting or tax management system, which are also approved by order of the manager.

About amendments to the UP

On making additions to the UE

The following should be considered:

additions to the UP are made if the organization encounters new facts of economic activity, for example, in addition to wholesale trade, it began to provide cargo transportation services. Therefore, the UE should reflect the procedure for accounting for income and expenses in relation to the new type of activity. Additions to the UP are made at any time of the year and are applied from the moment of their approval (clause 10 of PBU 1/2008; Article 313 of the Tax Code of the Russian Federation);
An organization can make changes to the management program for two reasons: if it decides to change the previously used method of recording the facts of its economic life, or if appropriate changes are made to the legislation.

The changes made are applied only from the beginning of the year or from the moment the regulatory act comes into force, which made adjustments to the norms of accounting and tax legislation.

How PBU 1/2008 details the process of making changes

PBU 1/2008 “Accounting policy of an organization” (approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n) explains the algorithms for making changes to the accounting policy in an expanded format - the regulation has a separate chapter for this, establishing:

reasons for introducing changes (clause 10) - they fully correspond to those listed in art. 8 of Law No. 402-FZ;
the requirement to justify the changes made (clause 11);
registration requirements - changes are approved by order or directive of the manager;
requirement for the date of amendments (clause 12) - it coincides with that specified in clause 7 of Art. 8 of Law No. 402-FZ;
the requirement for a monetary assessment of the consequences of changes (clause 13) - it refers to changes that can significantly affect the financial position of the organization, the results of its activities and (or) cash flows;
the need to reflect in accounting the consequences of changes in accounting policies (clauses 14, 15) in one of the specified ways: prospectively or retrospectively;
a scheme for describing in reporting the consequences of applying changes - changes that have had or are capable of having a significant impact on the financial performance of the organization are subject to separate disclosure.

In addition to the above requirements, Ch. III PBU 1/2008 contains important clarifications:

about which accounting innovations are not considered changes - approval of accounting methods for facts of economic activity that appeared in the organization’s activities for the first time or differ in essence from those that took place previously (paragraph 5, clause 10);
about when all changes can be reflected in the reporting prospectively - if the organization organizes accounting using simplified methods (clause 15.1).

For information about who is allowed to use simplified accounting, read the article “Features of accounting in small enterprises.”

The considered requirements describe algorithms for changing accounting policies. However, they also need to be properly formalized. This is done by drawing up an order that supplements or changes the accounting policy.

We formalize changes to the accounting policy (sample)

The need to make changes may arise not only in relation to accounting, but also in relation to tax accounting policies. The conditions under which changes are made to the tax accounting policy are specified in paragraph. 6 tbsp. 313 of the Tax Code of the Russian Federation, they are identical to the accounting standards described above.

Read about how tax accounting is organized and how it differs from accounting.

Let's look at how to formalize changes in an organization's accounting policies using an example.

The Mir company applies the accounting policy approved by order No. 412/U dated December 28, 2017. According to clause 5.8 of the accounting policy, the tax method used for calculating depreciation of fixed assets is linear. According to a management decision made in October 2018, the depreciation method is planned to be replaced with a non-linear one.

When formalizing the changes, the following organizational and methodological aspects were taken into account:

Changes to the accounting policy are introduced from 01/01/2019 - this rule is established in Art. 313 of the Tax Code of the Russian Federation for changes made by the taxpayer not in connection with changes in legislation, but because of a decision made by the taxpayer himself;
the introduction of a new “depreciation” method is carried out by issuing an order signed by the general director of Mir LLC;
As preliminary measures to prepare for the transition to a new accounting method, total balances were calculated for each depreciation group, registers for accrued depreciation were developed, and the period for using this method was determined, taking into account the restrictions established by the Tax Code of the Russian Federation.

You can see a sample order for amending the accounting policy on our website.

Changes in accounting policies must be introduced according to special algorithms and subject to certain restrictions. How to correctly make changes to a company's accounting policy? What regulations should you rely on? Learn about the intricacies of this procedure from our material.

Law No. 402-FZ on changes in accounting policies

Let's look at how to formalize changes in an organization's accounting policies using an example.

Example

When formalizing the changes, the following organizational and methodological aspects were taken into account:

Changes to the accounting policy are introduced from 01/01/2019 - this rule is established in Art. 313 of the Tax Code of the Russian Federation for changes made by the taxpayer not in connection with changes in legislation, but because of a decision made by the taxpayer himself;
the introduction of a new “depreciation” method is carried out by issuing an order signed by the general director of Mir LLC;
As preliminary measures to prepare for the transition to a new accounting method, total balances were calculated for each depreciation group, registers for accrued depreciation were developed, and the period for using this method was determined, taking into account the restrictions established by the Tax Code of the Russian Federation.

You can see a sample order for amending the accounting policy on our website.

The accounting policy (AP) is applied at the enterprise consistently from year to year. But situations arise when changes need to be made. Let's consider the reasons why such a document may need to be updated, as well as the procedure for their execution.

When a company has the right to change its accounting policy

This change means an adjustment to existing accounting methods. The reason for this may be:

Development and implementation of new accounting methods. These innovations are justified if they increase the reliability and quality of information or reduce the complexity of the process. For example, a company switches to electronic document management with suppliers and customers.
Innovations in legislation. For example, a company uses an accounting method that is abolished at the legislative level. In this situation, it is also necessary to make amendments.
Change of operating conditions. A change in the accounting policy of an organization may be a consequence of a reorganization of the enterprise, a change of owner, or a change in the type of activity. Let's say an organization changes its field of activity from trade to construction, which must be reflected in the document.

When innovations come into force

If amendments are made to the law, the amendments come into force when the new legal act comes into force.

In the financial statements, disclose and explain all new provisions of the UP if these amendments significantly affected the financial result of the organization (clause 16 of PBU 1/2008).

Explanations must include:

why the content of the document changed in the reporting year. For example, a change in the method of writing off inventory items (as this led to an increase in the reliability of information), the number of the law, the entry into force of which resulted in amendments or a change in the company’s activities;
what kind of adjustments have been made;
how the consequences of the adjustments made are reflected in the reporting;
the amount of adjustments associated with innovations. If the company is not a small business entity, then it is also necessary to make a retrospective calculation.

How to register innovations

A change in accounting policy must be introduced by order of the head of the budget organization.

In the document, indicate the reasons and points that you are changing.

Here is a sample of changes to accounting policies made in connection with changes in legislation - for example, a new order of the Ministry of Finance came into force.

How to make additions

It happens that during a company’s year new transactions arise, the accounting methods of which are not reflected in the accounting policies. For example, an organization that performed services began to sell purchased goods, and the new procedure for accounting for goods must be reflected in the document. In this case, it is supplemented (clause 10 of PBU 1/2008).

Such additions are introduced in the same way as any other changes. They can be added at any time, including in the middle of the year.

Let's look at the example of making additions to the UE. The organization raised borrowed funds for the first time; the accounting policy does not reflect the procedure for accounting for loans. Additions were made by order.