Russian financial standards. Vіdminnosti IFRS vіd RSB for teapots
Looking at the details of the IFZ according to RAS, let’s say - today we can see on similar standards. However, in practice, all the same, the vіdmіnnostі are left out, and it is especially worthwhile to come to terms with the formation of financial zvіtnosti. International standards are set for investors and creditors, as an important way to take a look at the financial picture. RAS should serve for the correct molding of the tax rate. To the very same importance, while maintaining the appearance of the two systems of standards, they become immutable: they serve different purposes.
Whose rules at the ISFZ dotrimuyutsya bezdoganno. It means that the appearance of the next has the most economical sense of operation, and legally it is confirmed by others. At that very hour in the Russian appearance, everything is exactly as it should be, which you can bring, for example, to a private revival of the assets of the city and, as a legacy, to an incorrectly assessed risks and benefits. And the introduction of the operation under the approach “Priority of economic change over the legal form” allows you to objectively assess the standard of reference for making the right and effective investment decisions.
As it was designated, in RAS for the implementation of the operation by post, the letter is the first document. The professional judgement of a specialist here goes to another plane. At MSFZ, everything, again, is just the same: the accountant's thought often becomes virishal when shaping records into form. For example, choose the discount rate or choose the term depreciation method. Most of the professional judgment of a specialist occurs in cases where they are not transferred to the PBO of Russia. Let's take a look, like a butt, one of the main features - depreciation of the main assets. According to the MFZ, the depreciation term can be set according to professional judgment, in accordance with the transfer term, which may serve that other asset. RAS has special standards for these purposes.
Methods of accruing depreciation for our analysis of the standards are also reviewed. At RAS їх chotiri:
- linear;
- surplus changes;
- decommissioned vartosti up to the hour of coryne vikoristannya and por_vnyana vikonanim zavdannya.
MSFZ has one less:
- narahuvannya equal sums;
- changed excess;
- way to sum up virobiv.
The proponated standards are also substantively reviewed in the assessment of the var- tity of assets. At MSFZ zastosovuetsya discount vartosti. Tse allows you to conduct the appearance of a directly conceived goal - the formation of fame for investors and creditors. And the discounting of the money is spent on sums with the rationing of the timchas's vartost of pennies. Discounting in the RBU wins less than a lot of valuable papers from the organization. However, the operations are not fixed anywhere. At MSFZ, you can win a discount for an extra line in the hour of payment for OZ, intangible assets, or stock up. Similar income/expenses are insured for the discounted rate of deposited payments, and according to RAS - for the nominal amount of payments. As a result, it may be possible to expand the value of assets between RAS and MFZ, although, in fact, according to the fiscal authorities, the value will be folded correctly.
A fair price is another important parameter for investors. Vіn assesses the varіst of assets and goitre at the given moment, as well as in all respects. The MSFZ has a standard, which is given as an instruction to a fair wage. RAS has a clearer understanding of the real vartosti, but there is no single single purpose. And really zastosovuetsya less historical art.
The principles of the MFZ govern the value of assets. MSFZ seems that the economic “whip” in terms of assets is higher than its balance sheet value. Otherwise, yoga is simply not healthy. If the RPBO, then there is a recommendation in them that the NMA can be changed to a value. But the rule is not obov'yazkove. And the axis for the OS does not have any rule, and as a result, it should be brought to the point where its balance sheet variability becomes more dependent.
This principle of declarations in the IFZ, and in the RAS, but also a historically developed procedure for the introduction of operations on the Russian face and foreign policy violated this principle. At MSFZ, the narrowness of income items is higher, lower at RAS.
The shape of inflation and the shape of exchange rates
In the ISFZ for countries with hyperinflation, it is written that the organization's brilliance is hoped for by adjusting the currency rate on the currency market. To be able to compare and analyze the change, the rate of the previous periods is indexed to bring to the lower exchange rate. RPBO, for its part, does not regulate the inflation rate of the resulting stellar data. For these reasons, often the soundness of RAS and MFZ cannot be compared.
So retail between MFZ and RAS schodo exchange rates. PBU declares the transfer of currency transactions at the official exchange rate. MSFZ does not have any instructions for this drive. Tobto it is possible to conduct rosrahunok, spiraling to the middle course.
On the basis of RAS, MFZ, it also allows you to include up to the balance sheet value of OZ or intangible assets of the difference in exchange rates in case of strong cuts or falls. PBU determines the order of appearance of exchange rates, which are blamed in the part statutory capital. The stench is like "Dodatkovy kapital".
The ISFZ also considers the importance of subsidiary foreign enterprises that have not been transferred to the RPBO. When forming a consolidated rate, all assets and billings are redecorated at the lower exchange rate, and the income statistics and volatility are calculated at the exchange rate on the date of the iteration. Exchange rates, which are deducted from the results, are credited to the capital of the organization.
Problems and shortcomings in the transformation of zvіtnosti from RAS into MFZ
If it’s bright, then varto is focused on one moment, the consistency of the MSFZ is considered the same, if it’s consistent with the usual standards and that of the skin okremo. And even though it is the key difference in the standards, then the soundness cannot be characterized as a valid MSFZ. However, the situation is the same, if international standards create a contradiction in the essence of the operation, which appears to be. At times, the decision is allowed, but then the decision can be considered, and the reasons - vagomi.
The diagram below shows Zvіtnіst is regulated by Russian legislation and MSFZ. The main important factors in visualizing the results of the world have seen more.
Figure 1 – Zvіtnіst regulated by RAS and MFZ
Vykhodyachi іz znachenih vyshe nevіdpovidnosti, podzumuvaty: bringing data of accounting form to the standards of the ISFZ may have problems and complexity. On this day, use it like this reduction method:
- parallel appearance;
- translation of postings;
- zvіtnostі transformation.
The main wada of methods of translation and transformation- tse unreliability, you can reach the mark of 50%. The essence of these methods is that for the translation of postings, a copy of the RAS postings is required in accordance with the applicable norms, which are based on the ISFZ.
Transformation of zoning I am transforming the pidsumkovu zvіtnіst for these very standards. In this situation, the scoring according to the ISFZ is taken off for example, the period that is closed (after the change of broadcast or transformation). Slid to add, scho tsі methodi often vymagayut vneshnya a number of manual koriguvan.
Parallel appearance close the dirks of two previous methods. However, for the implementation of such a look, special software is needed, as it automatically performs operations for two standards at the same time with separate rules and adjustments. Zrozbіlo, razbіzhnosti at the standards to make collapsible in tsey way, prote, yogo plus in tsomu, scho rules for maintaining the appearance of the ISFZ are secondary to RAS, and the result will be reliable.
Zrozumilo, go about automated systems. For skin s methods of transformation in automated systems, there may be creations of mechanisms. I rozrobniki, і koristuvachі can mothers on the right with some sort of folds, we’ll talk about yaks further.
Let's take a look at the report on the methods of keeping the appearance, and yakі foldedness, perevagi and vadi stench to avenge.
Parallel appearance of the largest warehouses in the implementation of the implementation and vmagaє borderline tightness of the retailers of the system with a specialist consultant from the ISFZ. In this situation, it is known that the appearance of both standards is carried out one hour, and the vrakhovyuchi vіdmіnnostі in pіdkhodakh, dermal surgery should be done from both sides, dotrimuyuchii principles of skin from them. If there is a similar kind of situation, then the appearance can be carried out in one or more systems.
| Perevagi | Nedoliki |
| Independence in RAS registers | Duplication of Russian appearance |
| High labor costs | |
| Necessity of zastosuvannya ІС | |
| Rozrobka to the regulations of document processing |
Table 1 - Pairing table of the difference and shortfalls in the parallel appearance method
Translation of postings copies and rewrites the postings of RAS according to the norms of the MFZ. The translation rules can be just as hard "embedded" into the system, but it's not too easy, even if it's not possible to make changes from the side of the koristuvach. A more flexible method is the development of a universal mechanism for the possibility of setting up the rules for translation of the core file. In this way, a thorough knowledge of the ISFZ from the side of the development is not necessary, the price of the venture lies on the coristuvach. Zvіtnіst budєtsya vzhe z urakhuvannyam broadcasted postings. Such a way of good implementation of the system "1C: Integrated Automation". In this system, activities are carried out in parallel, for example, the form of OZ and intangible assets, credits and positions.
| Perevagi | Nedoliki |
| Delegation of functions to accountants | On the road and dovge vprovadzhennya |
| Minimal labor costs and rizik pardons | Necessity of zastosuvannya ІС |
| Possibility to practice with great obligations of tribute | The need for training and internal PBU |
| Possibility of bachiti all wiring |
Table 2 - Pairing table of transfer and shortfalls in the method of broadcasting postings
Transformation of zvіtnostі rework pіdbag zvіtnі tablesі pіd norms of ISPS. In this case, manual corrections are required in an international guise, and, as we know, a number of operations are modified according to the MFZ and RAS in a fundamentally different way, and if the transformation is not started, you can correctly close the values.
Table 3 - Porіvnyal table of gains and shortfalls in the method of transformation of zvіtnostі
In this rank, the principles of enforcement of the appearance of the RAS and MSFZ, as if they were offensive:
- PBU zdіysnyuє transfer of currency transactions at the official rate, at MSFZ - at the average;
- in MSFZ it is possible to include the balance sheet vartosti of the OZ, PBU only determines the order of the appearance of the exchange rate, which wins, in the part of the statutory capital;
- in MSFZ, the first is the economic sense of operations, and the other is legal confirmation, according to Russian standards, everything is exactly the same;
- the accountant’s idea in IFZ is the priority for the formation of records on the form, in RAS the top document is the first document;
- variation of discounted payment rate for MFZ and nominal for RAS;
- MSFZ transmits instructions for the fair wage bill, in RAS this instruction is daily;
- the presence of strict rules for regulating the value of assets in the MSFZ and the same in the RAS;
- high profitability of income from the MSFZ against RAS.
Recognition of the principles of financial stability from RAS and MFZ is based on different aims of victoria, which can be found in some information, and, as a result, the development of standards in different directions. The purpose of the Russian financial situation is to lie in front of the area for calculating taxes. Tsya zvіtnіst hopes to tributaries and sovereign fiscal bodies and is founded on the first documents, issued by the state legislature. Navpaki, zvіtnіst, folded according to the standards of the ISFZ, to serve as an objective picture financial state undertakings and wins over us in front of investors, financial institutions and managers. The key for the MFZ system is the cost-effectiveness of the operation, and not the presence of the primary document.
System integration. Consulting
On this day, the skin organization of goiter is to keep an accounting form and store the account for special forms. Before them, IFRS and RAS can be seen, yakі may suttєvі vіdmіnnosti in rich aspects. Let's try to understand, why do we need to understand the similarities of these.
Appointment
IPS deciphered as international financial standards, and the same principles of the folding of the zvіtnosti are based on the distribution of spіvrobіtnikіv svіtovіh organіzatsіy. In fact, the stench was formed by the Committee on the ISFZ and was recognized by us in order to ensure that the reputation of our companies in the world was the same. Tse adhere to the fact that the ovnishnі koristuvachі zvіtnostі can match different organizations that are located on the territory of different lands. In this manner, the documents for international standards become guilty of those enterprises, as if they were able to enter the world's arena and know the importers of the products and services they promoted. MSFZ conveys the freedom of accountants at the first hour of ordering the zvіtnostі, shards can spire more than just principles.
RAS- Russian accounting standards, adopted throughout the territory of the Russian Federation, which are formed from various Federal laws and special Regulations on accounting, developed and adopted by Russian state authorities. The standards are strictly regulated by the legislator, so accountants do not have the opportunity to act freely. The main sources of zvіtnostі, folded vіdpovіdno to RAS, є sovereign control bodies, and then potential investors. In addition, the parent organization and її subsidiaries fold the zvіtnіst schodo RAS independently one in the same, but the Russian standards do not transfer the zvіtnіst zvіtnostі zagalnenno.
Porivnyannia
According to the ISFZ and RAS, it can be said that there are two systems for folding the ranks of organizations, but they are based on different principles. Radiantly Erisywati, Shaho MSFZ MONNII VIKRYTSOVATI PІDPRYUMY, YAKI MAYUTIN ONNIAY IZ strategic chiseli jelly izvitka VihiD on M_International Rynki Traca Tos, Tod Kej Rosiysky Standards of Moon Pіdporodnikovyvatya SII Organizatsії, for the enlightened Obovnі. In addition, the MSFZ is called upon to help potential investors assess the activity of companies, and RAS is required to submit the rank to the regulatory authorities.
Visnovki site
- MSFZ is found in the whole world, RAS - only on the territory of Russia;
- Zvіtnіst z MSFZ is recognized for іnvestorіv, zvіtnіst z RAS - for supervising state bodies;
- Winner of the ISFZ transfers the freedom of accountants, which RAS regulates zhorstko її;
- The ISFZ transfers the consolidated ranks of the parent organization and its subsidiary subsidiaries, although RAS does not provide such capacity.
POPULAR NEWS
If you need checks "return to parish"
When giving pennies to the buyers, they turned the goods (they were sent to work, servants), it is necessary to write a check from the sign of the return to the parish. But do not make it clear what is falling and what is the other situation under the rule. We discussed different types of behavior with a FNP specialist.
Lіkarnіnі posіbniki-2018: what stench will be
For the information of the Ministry of Health, the maximum value of the liquor, helped with the connection with the vagіtnіstyu and canopies, and also helped with the surveillance of the child of the advancing fate, you will be the best, lower the stream.
How taxes bring to the wickedness of payers in taxes
On August 19, 2017, there was a new article of the PC, which established signs of abuse by payers of taxes with their rights. For the obviousness of these, a sign of a change in the tax base and / or a sum of a tax on payment can be recognized as illegal. The FNP has published recommendations on how to practically maintain the norm.
Non-leather MPE-waterproofing can be applied to three stages
The norm, which allows you to stagnate the recovery of the MPE in the period, for whom the declaration about the new, but in the coming period, expands without stopping all the time.
Inform the IFTS about your unruliness and transport will be required for a new uniform
The Federal Tax Service has updated the forms of documents, which should be submitted before the tax inspection, in order to inform them about the objects of taxation for mine transport tax, as well as about the selection of objects of indestructibility, where one hopes for relief.
“Suspicious” bank clients have a chance to be rehabilitated
Clients who have been suspected of such banks from legalization (“removal”) of income, taken away by a malicious way, or from financing terrorism (ML / TF), they have been included in the “black list”, now they can restore their good name and, obviously, otrimati access to banking services.
Zmist magazine №5 for 2014O.V. Inozemtsiv, Head of the Department of the MSFZ of the VAT "GTLK"
RAS vs IFZ: know the signs. Part I
The main rules for the formation of zvіtnostі for MSFZ and for Russian standards
More than twenty years ago, only deyaks knew about international accounting standards (MSFZ) in Russia. At the same time, the situation is changing, the number of fahivtsiv in the galusi of the MSFZ with skin cancer is growing.
Perhaps you would like to know a little more about the MSFZ, so that you can keep up with the times. Possibly, the deacons from you began to read the assistants from the MFZ and the standards themselves, but through those that already have a great deal of information, and the accountant’s free time is not rich, the task of penetrating into the MFZ has passed. Fahіvtsі MSFZ it seems that for the meeting of international standards it is necessary to spend a sprat of rokіv.
Ale, the main folding in the development of the ISFZ is in the fact that he himself turned to boob in international standards significantly changes in accordance with the Russian dress tradition, and it is important for our accountants to change their minds. Read about those that the MSFZ is under the Russian PBU, that is, the Russian accounting standards (RAS), read in the series of our articles.
The stench will be corrosive to everyone who wants to take a quick look at the public opinion about international standards.
The ISFZ was expanded by a non-state non-profit organization - the International Accounting Standards Board (IASB) Council - with the initiatives of great companies. Formally, a good power cannot be invested in a decision, if it accepts an organization.
IASB is financed on a voluntary basis by international accounting firms, large companies, banks and rich countries.
The main meta organization is the development of a single set of high, sensible and practically implemented universally accepted financial standards, which are based on clearly formulated principles.
In Denmark, more than 100 countries have been officially punished or allowed to zastosovuvat MSFZ.
Zvitny period
RAS
At RAS, the stellar rok is constantly zbіgaєtsya with the calendar rock, which will end on 31 babies (the vines were transferred for newly created organizations) pp. 1, 3 art. 15 Law of 06.12.2011 No. 402-FZ. Such an order of establishments by law, to that all organizations of the goiter should do it.
IPS
MSFZ is suitable for more food. The company can charge a fee for a river that ends on any date para. 36 of IPSAS (IAS) 1. For example, the stellar rіk of the company Siemens rozpochinaєtsya 1 a month and ends on the 30th of spring.
Moreover, the companies are allowed to accumulate the credits for the period of trivality 52 days (that is 364 days) para. 37 IPSAS (IAS) 1. Aje calendar day to avenge the number of days (approximately 52.14 days), and it is not easy for companies to add up the score for the whole period.
Rakhunkiv plan and forms of zoning
RAS
Russia and the company are responsible for the implementation of a single Plan of Accounts (it is true that banks and government sectors have their own plans of accounts and approved forms of publicity). If the company wants to win the number of the account, not transferring the Plan, it can only be done with the permission of the Ministry of Finance Instruction, zatv. Order of the Ministry of Finance dated October 31, 2000 No. 94n.
Forms of zvіtnostі obov'yazkovі - approved by the Order of the Ministry of Finance Order of the Ministry of Finance dated July 2, 2010 No. 66n.
IPS
The ISFZ has one day of approval of the recommendations of the plan of settlements. The leather company, which is to become famous with the MSFZ, expands its plan of settlements, depending on the specifics of its activities and the necessary details of financial information.
At that very hour, the company can, using the ISFZ method, win the plan for the Russian bukhoblika rachunkiv, as if it were to become international zvіtnіst a way of transformation.
There are no confirmed forms of financial status in the MSFZ, as it turns out. Natomist IAS 1 "Financial Ranking" minimal benefits until її zmіstu.
The financial stock in the MSFZ is the same as in RAS. Razrіznyayutsya less than the names of deyaky forms. So, our balance sheet in the MFZ is told about the financial situation, and the sound about the financial results is said about the savings income. The message about the change of capital and the message about the change of penny costs (ODDS) at the MSFZ are called the same way, like in the Russian guise.
Vtim, name the forms of zvіtnostі in the ISFZ are also neobov'yazkovі - abi stench boli zrozumіlі koristuvachі zvіtnostі. paragraph 10 of IPSAS (IAS) 1. For the sake of simplicity, we have given the name of the form of zvіtnostі z MSFZ shards of stink are called in RAS.
The balance of the MSFZ can be folded in two ways (for your choice of organization):
- <или>z podіlom on short lines and dovgostkov_ activation and goiter, tobto yak і in RAS;
- <или>without such a podіlu, but in the order of change chi zbіlshennya likvіdnostі.
The submission form is responsible for ensuring that the above and additional information is provided. For example, banks choose the method of filing according to the order of changing liquidity, and the choice companies - with a short line on short lines and long lines, activating the goiter.
For information about the financial results of spending, related to the main activity, you can also file in two ways (to your choice of organization):
- <или>for the function of bills (companyship, commercial bills, managerial bills, etc.), just like RAS;
- <или>for the nature of vitrate (vitrati depreciation, Vitrati vineyards and pracіvnikam toshcho. bud.).
Zvіt about rukh penny koshtіv
RAS
PBO 23/2011 transfers only one method of folding ODDS, vin is called direct. With this method, detailed information is revealed about the penny-worthy expenses for in-line, investment and financial activities.
IPS
According to the ISFZ, a company can submit statements about the flow of pennies in the form of an in-line (the ISFZ uses the term “operational”) activity in one of two ways 18 IAS 7:
- direct method, like RAS;
- in an indirect way.
The peculiarity of ODDS, folded in an indirect way, in the case of the indicator “Pure penny tide (vіdtіk) vіd in-line operations” is marked with a rozrahunk way. For whom a pure surplus (churn) is rationed on the stats, yak it is insured during a rozrahunka a surplus (churn), but they didn’t cause a rush (spill) of pennies. For example, depreciation - the same article, as if changing the income, but if it is not more difficult to earn pennies, then when the income is corrected, this article is added. It is obvious that the result (pure penny surplus (vіdtіk) from in-line operations) with the indirect method will be the same, yakbi yogo was taken by the direct method. However, svіt, warehouses by indirect method, do not take away information about penny flows in operational activities.
Folding ODDS in an indirect way is simpler, lower in a straight line. However, the ISFZ recommends winning the direct method of folding the ODDS, since it gives basic information for estimating the possible flows of pennies, which is not available with the indirect method. para 19 of IAS 7.
Currency
RAS
According to RAS, the appearance is carried out and the popularity is formed less than in the ruble x Clause 9 of the Regulations, closed. Order of the Ministry of Finance dated July 29, 1998 No. 34n.
IPS
The MSFZ has the appearance of the so-called functional currency. Functional currency - the currency of the economic medium, in which the company conducts its activities. para. 8 of IAS 21.
When designated functional currency, zokrema, insured pp. 9, 10 IPSAS (IAS) 21:
- in the same currency, prices are set and rosrahunki are held for the goods and services of the company;
- the currency of the country, which can charge sales prices for goods and services of the company (for example, Russian gas can be sold for rubles, but the price is pegged to the dollar rate);
- in the same currency, it is important to pay for labor, materials and other expenses that are related to the goods and services of the company.
butt. Designated functional currency
/ umova / The Russian company is engaged in wholesale trade in syrovine. Sirovina is bought and sold for USD. Usі іnshі vitrati kompanіya carried in roubles.
/ solution / The company's functional currency will be USD, to that same currency prices are set for the company's goods and payments for purchased goods are made. The value of all other costs of the company, which is engaged in wholesale trade, will be significantly smaller, lower co-production of goods sold.
In case of operations in any foreign currency, the functional currency, a changeover is carried out in the functional currency para. 17 of IAS 21. Zvіtnіst can be folded in any currency, it is called the currency of vibrancy para. 8 of IAS 21. So the currency of appearance and the currency of zvіtnosti can be different. If there is only one currency of the company’s rate, and the functional currency is different, then the financial results of the work and the financial position are translated into the currency of the rate para 18 of IAS 21. All exchange rates, which are blamed on the result of the transfer, are deducted from the warehouse of the other total income (to be attributed to capital) para 39 of IAS 21.
The ISFZ does not install before the movie is folded, but it sounds like it is issued in English.
At the next number, we can look at the RAS vіd MFZ.
According to the materials of the Moscow Branch of the International Consultative and Legal Center for the Submission of Income of Firms and Special Income of the Gromads (ZAT “GO MKPTsN”)
Change how our country has evolved, the integration of Russia with the world economy to confirm the necessity and inevitability of reforming the Russian accounting system and bringing it closer to international standards.
At zv'yazku z tsim post nurture of international standards, correctness of їх razuminnya and zastosuvannya.
International Accounting Standards and Compliance Regulations, developed by the International Accounting Standards Committee (IASC), members of this accounting department from over 80 countries. By the method of development and implementation of international standards, improvement and harmonization of legislation, accounting standards, and the order of the financial situation in the whole world.
The leather standard includes, as a rule, the following divisions:
The introduction, which reflects the outrageous change to the standard, is the goal of the establishment;
Significance, which allow the ambiguity of the interpretation to disappear;
Explanation of how to look at the understanding of those їх interpretation from the look of the delivered mark;
Description of methodological problems, ways and possibilities and their solutions;
Attributions related to the practical implementation of the standard;
The date of the coming ceremony.
The leather standard transmits a sprat of equal possibilities, but also gives different results of options. Have tsomu їх zastosuvannya wear zhorstko regulated character.
The most standards are in addition to the average international practice adopted in the USA (US GAAP - globally accepted accounting principles of the United States) and Great Britain (UK GAAP - globally accepted accounting practice of Great Britain). On the enterprises of the country, the appearance is carried out, sound like this: the skin enterprise itself chooses its own methodological and technical acceptance and accounting appearance. Such a camp of speeches is with the principles of all the authorities. However, a large number of transnational corporations have appeared, which may exist in different countries of the world and require unification of appearance for the consolidation of financial matters. In the wake of the globalization of international government links, the need for harmonization of national accounting systems has become necessary. Potential investors from foreign powers, bankers and industrialists, who would like to invest their money in the economy of a foreign country, could read the financial news of possible investment projects. In addition, the unification and harmonization of accounting rules would allow accountants from different countries to practice in other countries, programmers could publish their accounting programs, and publishers could publish books.
International standards were developed in order to meet the needs of the greater number of coristuvachs in order to make economical decisions (for example, about money, savings, or sales of share packages). For whom it was seen the main groups of coroners - investors, servicemen, creditors, post-employees, buyers, order, community. Standards are internationally recognized and allow to be linked to the model of the appearance of a beautiful country. In the new world, international standards are reserved only for TNCs (transnational corporations), but it is impossible to impose national methods on the appearance of the skin edge.
Vіdmіnnoyu risa of the accounting system in the economically developed countries is the zhorstka regulation of the procedural side. The stench does not think of a single national plan of education, a single methodological center, a flow of instructive materials, obov'yazkovyh to vykonannya. The accounting form to serve as a defense of the rights and interests of the sergeant, just like in Russia, the directives for directing the tax legislation. Different landmarks and minds of the Lord give rise to special features. So, for example, with the vіtchiznyuy appearance of the accountants, it’s time to defend the cooperativeness and, as a last resort, to underestimate the income and the contribution to the income. In foreign companies, accountants, on the other hand, often secure profits for the acquisition of an attractive picture for investors (shareholders) and creditors.
In addition, in the methodological plan, the appearance of Zakhod is subdivided into financial and managerial. Financial appearance - the process of preparing information, which can be used as a source of information. Management appearance - the process of preparing information necessary for management personnel to plan and control the flow of business activity. The Russian accounting look has no such podіlu.
Under the hour of the vedenniy of the zahіdnogo appearance, postiyni rahunki (activities, liabilities and capital of shareholders) and timchasov rahunki (revenues, witrati, surpluses and churns) are victorious. Surpluses behind postiyni rahunks are shown in balance, surpluses behind timchasovy rahunks are curled up on permanent rahunki.
On the basis of Russian standards in the form of IAS / GAAP standards, they do not impose obligatory language plans. The leather company develops its plan of rachunkiv, the most suitable for the scale and features of its activity.
Accordingly, according to the main principles of grouping balance sheet items, the assets are expanded in the order of change in liquidity, goiter - in the order of increase in the terms of repayment, power capital is shown in the order of increase in balance to different changes.
Accounting form, which is called our country, is foldable, suvorish and concretized, so that information can be collected “on the go” analytically. On Zahodі widely vykoristovuyutsya zmіshanі postings, if one hour debited and credited kіlka rahunkіv. The Russian accountant has one entry for a debit account for a credit, which allows the state operation to be carried out. There is no “red reverse” method in the zahidny appearance, which allows changing the wrong turns.
In our country, the international principles were denounced in 1992, and first of all, in the first half of the year, the transition of businesses from September 1, 1992 to the new Plan of Rakhunkiv. From that hour, a lot of normative documents were adopted, which testify to the serious intentions about the transition to the system of form of statistics adopted in international practice:
A number of provisions have been adopted in the accounting field:
"Oblikova policy of entrepreneurship" (PBO 1/94) dated 28.07.94;
Regulations on the accounting form of long-term investments issued on December 30, 1993 No. 160;
"The form of agreements (contracts) on capital life" (PBO No. 2/94) dated 20.12.94;
"The shape of the lane and crops of organizations, the number of which is expressed in foreign currency" (PBO No. 3/95) dated 13.06.95;
"Accounting responsibility of organizations" (PBO No. 4/96) dated 08.02.96;
"Oblіk osnovnih zasobіv" (PBO No. 6/97) dated 03.09.97;
By order of the Ministry of Finance of Russia dated 19.10.95 No. 115, a procedure was established for stosuvannya method vіdvantazhennya when folding the river financial zvіtnostі;
By order of the Ministry of Finance of Russia dated March 27, 1996, No. 31, new forms of financial education were approved;
Order of the Ministry of Finance of Russia dated 28.07.95 No. 81 to introduce the concept of "consolidation of the ranks of subsidiaries and fallow enterprises";
By order of the Ministry of Finance of Russia dated November 21, 1997, No. 81-n, a new order was introduced to win a profit, and to turn it into a joint-stock partnership, the price of paper that is transferred to the stock market, and to become a financially sound accountant with the help of international standards.
At the borders of Russia's proximity to the market economy and the creation of the elements of the market mechanism, the Decree of the RF Council on March 6, 1998 No. 283 adopted the Program for Reforming the Accounting Form in line with international standards.
Knowledge of the principles and methods of accounting in accordance with international standards is relevant for those who travel to the territory Russian Federation daughter companies, representatives and branches of foreign companies; for Russian enterprises as objects of investment, for audit firms, as such companies are reviewed. Foreign investors, partners or counterparties are caught in the extraction of data from the mind that looks reasonable to them.
Zastosuvannya international accounting standards to allow any kind of business:
to show the results of the activity of acceptance in simple and realistic forms;
Operatively take information that is available and understandable to foreign partners;
conduct an analysis of the financial and government activities, which gives a more realistic assessment of becoming a business owner;
Compare your financial position with the financial position of similar foreign companies;
The most efficient implementation of management and control functions.
For constant needs, call a foreign business partner to conduct, as a rule, sub-accounting for such accounting programs as Platinum, Scala, Sun. For developmental purposes (let's say, for the acquisition of a foreign loan), you can go as far as transforming your financial position to the principles of IAS / GAAP.
You can see two main ways to get rid of brilliance that support IAS/GAAP.
One of them is based on the regrouping of articles of Russian accounting brilliance to articles of international forms of brilliance. For more accurate display of the state's activity of that chi іnshhogo undertaking, the sum of operations for low wages should be redeemed at the exchange rate on the date of the event; for zalishkіv for other rahunki, the current rate is taken, so that the date of the compilation of the zvіtnostі. A serious shortcoming of this method is those that give a low accuracy of data acquisition, and practically all statistical data will require an explanation of that correction.
The second way of transferring the skin to a thorough operation is by the method of “wiring after wiring” and є updating the accounting appearance. This is a superbly laborious method that transfers the fate of a large number of fahivtsiv in the IAS / GAAP gallery. However, the very method can provide reliable information about the activity of business, as if it would conform to the principles of the appearance of that zvіtnosti.
Auditors M. Shurigina, N. Chernishova
The editors of the “Submittal Bulletin” plan to continue publishing articles devoted to technology and nuances of translation and practical application of the IAS / GAAP rules.
BIZNES rozvivaєtsya, tse suprovodzhuєtsya zrostannyam rolі mіzhnarodnoї іntegratsії in sferі Economy, pred'yavlyaє pevnі vimogi to odnakovostі that zrozumіlostі zastosovuvanih in rіznih kraїnah printsipіv formuvannya that algoritmіv obchislennya pributku, bazi opodatkuvannya, minds іnvestuvannya, kapіtalіzatsії koshtіv, SSMSC boule zaroblenі. All are rehabilitated to work on the actual problem of international harmonization and standardization of accounting.
Due to the improvement of the wide stagnation of modern communications technologies, the increase to single-mandate financial luminosity of enterprises is growing even more. Investing in the bigger world is being implemented in the real world through the all-world electronic network, and yet another serious argument against the meanness of the standardization of oblіkovykh standards. The hour has already come, if business on the international level is impossible without victorious uniform standards, it will be possible to stand independently in the country. Such oblіkovimi standards є International standards of financial zvіtnostі. ISFZ is known to the whole world as an effective tool for providing insight and insightful information about the activities of companies, which follows its own traditional accounting and modern methods of presenting core information for the market economy.
Vitchiznyan system of financial appearance and zvіtnostі perebuvay the process of harmonization with MFZ. These problems are attributed to the work of many eminent Russian scientists-economists, including Sokolova V. Ya., Vakhrushinoi M. A., Babaev Yu. A., Getman V. G., Ivashkevich V. B. . On the Dumuka Fakhivtsіv, the process of harmonizatsії повDPOVIMIDIY TO MINIZNYY RULES MYUTIV І Maximum Viceristannya Bagatator Dosvіdda Tu Maxus Tych Method Method, Інстовіва тородольный и ришень, yakі not tіlki not to sustate svіtіyi practitioner, and zbagachyuyu її.
MSFZ is the most modern and economic realities, logically seen, a complex system of approaches to the interpretation of the facts of the state of the life of firms and the filing of the financial state of the organization with accounting zvіtnosti. At once, about those, I realize at a glance the need for the transition to the MSFZ of all Russian companies.
Generalova N.V. signifies that the MFZ is often criticized for supra-world optimism in the assessment of the financial situation of the company, it is influenced by the early recognition of the withdrawal of income, the dependent assessment of assets and the excess of the power capital of enterprises.
The best practices of the ISFZ are not the practice of only great companies, whose shares and bonds are transferred to the international market of valuable papers. Russian organizations win the methodology of appearance, which is avenged by the venerable PBOs, and, in their own hands, are developed on the basis of the principles of preparation and the composition of financial education and other international standards. As it is assigned to new objects, such as, for example, after the big date, smart assets, smart goiter, estimated reserves - the result of the convergence of RAS with MFZ. Moreover, in the PBO 1/2008 there is a direct appeal to the selection of the ISFZ in singing situations. It can be said that the MFZ has already significantly improved the accounting theory and practice of the official.
Acting great companies have become voluntary, that is, without legislators, they could adopt the ISFZ from the mid-90s, without following their way out of the international markets of capital. For example, BAT "Severstal" prepared the scoring of the ISFZ in 1993 roci, earlier, the previous scoring of the BAT on the basis of the MFZ was published in 1997 roci. Obviously, most companies collect debt from the MSFZ through the need. Tse obov'yazkove for firms whose shares are sold on the stock exchange or firms that may have foreign founders.
In fact, the presence of the institution of financial education in Russia is one of the main reasons for the underdevelopment of the domestic capital market. The Russian accounting appearance for the hours of the planned economy has given way to the help of the Vlasnik and the main financial figure of the state - the state. Yoga has traditionally been based on the European (continental) concept, for which state, but not for a large organization, it regulates the main norms of accounting. On the basis of instructions and recommendations, there was a single methodology for the form of financial recognition.
The accounting form to the cob of the market without putting its own responsibility for the security of the information needs of a large number of accounting groups, and with the transition to the market, the security of the information needs of investors did not attach primary importance.
Іsnuyut vіdmіnnostі vіdmіnnosti mіzh rosіyskoy sistem of accounting form and MSFZ. The main reason is those that RAS is brought up to the standards, which are based on the rules, and the MFZ is brought up to the standards, which are based on the principles. MSFZ regulates the structure of financial rank, but not to set as a metaphor for regulating skin nuances of the appearance of facts of government activity. Є th іnshі vіdminnostі:
- at MSFZ, the information needs of investors and Vlasniks are primary, at the same time, as financial zvіtnіst, it is stored for RAS, the dosі is directed to meet the information needs of taxpayers and other state bodies;
- the balance sheet value of assets for RAS will be based on historical, and not the current fair value, which is often calculated to the extent of the value of assets outside the balance sheet;
- The Russian system of accounting is not based on the submission of a reliable and objective picture of the financial status of the results of the activity of the organization. The undertakings sounded veiled and revealed the full significance of the information in the explanations to the financial status;
- RAS does not guarantee the change in the purchasing power of the ruble, which makes it impossible to compare the results of the activity of companies at the hour in the minds of current inflation;
- the traditions of the professional judgment of an accountant are no longer born. Russian appearance to give the accountant the role of vykonavtsya laws, praise, lists, instructions. Zocrema, zgіdno z PBO 4/99 "Accounting zvіtnіst organіzаtsії", zvіtnіst zvіtnіst ії trustworthy іn аnу vаzhаєєє єм, formed on the basis of the rules established by normative acts from the accounting form.
The Russian accounting form is changing from the transitional period. The head of the accounting and taxable form, the first not to enter the sphere of interest of the Federal Tax Service of the Russian Federation, this world, as it entered earlier, left the rest. And the number of new koristuvachіv, like really vykoristovuyut data of financial brilliance, is still not wide.
The problem of inconsistency of models of accounting appearance, which are found in different countries, is familiar like Russia. It has a global character, because the skin region can be unique, including in the economic plan. The invisibility of the oblіkovyh systems of different krajn lie behind the help of two approaches: harmonization and standardization. In the greater country, and our country is not blamed for blame, sovereign bodies and professional accounting organizations selected path of harmonization.
Reforming the state system of regulation of the financial situation is good enough for the MSFZ to have a good history. The beginning of the reform happened on the 90th anniversary of the present. By mail until the beginning of the reform, having served a seminar on the problems of appearance in residential enterprises, which were held by the UN Center with TNCs and the Chamber of Commerce and Industry of the SRSR in Chernivtsi 1989 in Moscow. The process of reformuvnya Regional Citizens in the process of Reformuvnia Slachda Casting Calculation of the Holding Programs The transition of the Russian Federation to nod to M_Inzhіyi practicing system of regional statistics Vіdpovyky to Vimoga Rynkovo-ї ї їkoniki Vimoga, attendance by the performance of the Verkhovoi Rosіyskoi Federation 2.23.10.1992 No. 3708-1. AT this document the reform of the accounting form was introduced, the task was appointed, put in front of the goal of reaching the goal. Krіm tsgogo, a decision was made about the selection of the ISFZ when creating the concept of accounting form and in the process of developing national provisions (standards) from the accounting form as a legal point, an indicator of the criterion of recognition of internationally accepted practice.
The first Russian standards (Regulations on accounting form) appeared in 1994 and were split up within the framework of the Sovereign Program for the transition of the Russian Federation to a system of form and statistics adopted from international practice. According to the Decree of the President of the Russian Federation dated 03.04.1997 No. 278 “On the first step in implementing the Message of the President of the Russian Federation to the Federal Elections”, the Russian accounting system can be brought up to international standards. On vikonannya tsogo Decree Uryadov RF Bulo priynyato Holds od 06.03.1998 number 283 "On zatverdzhennya prog reformuvannya buhgalterskogo oblіku vіdpovіdno to mіzhnarodnih standartіv fіnansovoї zvіtnostі" she Rozporyadzhennya od 22.05.1998 number 587-p "On zatverdzhennya prog reformuvannya buhgalterskogo oblіku mіzhnarodnimi standards fіnansovoї zvіtnostі These documents approved the Program of Reformation of the Accounting Form in accordance with the MFZ and the Plan for the Implementation of the Regulations (Standards) of the Accounting Form in Practice.
In 1994, the Methodological Rada of the Accounting Form under the Ministry of Finance of Russia was praised by the Program for Reforming the Accounting Form System, the transition to the MSFZ is apparently until the year 2000.
For the period from 1994 to 2010, from the moment the Concept was adopted, a note was made on the development of the accounting appearance and rank in our country: adopted federal law dated July 27, 2010 No. 208-FZ “On consolidating publicity”; the new provisions of the accounting form were ratified, as well as the changes were reviewed earlier than those adopted by the PBO. By September 01, 2013, 24 national standards have been adopted. Six associations of auditors were created, as a transfer of a number of functions, as before, the Ministry of Finance of Russia was victorious in the hall of auditing activity. Summaries and amendments were made to the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”, Federal Law of December 6, 2011 No. 402-FZ “On Accounting Form” was approved. The new law “On the Accounting Form” has transferred the functions of regulation of the accounting form between state authorities and professional competence to the practice of business.
By the end of 2011, the President of the Russian Federation D. A. Medvedev entrusted the Ministry of Finance of Russia to develop a plan for further development of the accounting form on the basis of the MFZ. At the Czema Plan Moon Bethi Vіdographenі Perelіk Robіt І Thermini ї ї Completed Rosіyki Standardіv Accounting Oblіku at Vіdpovіdnіst to the IFS, and Torzor Kvalіfіkatsіїvtsіv, extinguished by standering, audit, visiting the Fiance Zvіtnіstu z IFS. The Ministry of Finance of Russia has gone to the Financial University under the Council of the Russian Federation to hang its propositions before the appointed plan no later than 20.05.2011. The Ministry of Finance of Russia was directed to propositions on how to complete the work from the given Russian accounting standards in the form of compliance with the MFZ. The main middle ones were:
- Ministry of Finance of Russia and relevant organizations until the end of 2012 rozrobiti new (vіdsutnі) provisions of the accounting form, analogues of the "new" MSFZ.
- Until 01.07.2012, the Ministry of Finance of the Russian Federation shall clarify the amendments to the earlier versions of the PBO, it is valid until the remaining changes and the addition of the “new” MSFZ.
- Ministry of Finance of Russia until the end of 2011 to change the policy of the state by stosuvanya "MSFZ for small and medium businesses."
- The Ministry of Finance of the Russian Federation shall confirm, and the organization, as it won the competition, should be extended by 01.12. 2011 PBO - donation "MSFZ for small and medium enterprises". Tsey was not directly implemented before the established term.
- Until the end of 2011, the Ministry of Finance of Russia and other relevant organizations will have to continue the granting of the capacity to win in Russia “MSFZ for the sovereign sector”. Install the possibility of the spheres of zastosuvannya.
- Until 01.01.2013, the Ministry of Finance of Russia and other state organizations should develop the necessary regulatory documents for the establishment of the MSFZ in Russia for the state sector (budgetary organizations).
An important stage in the process of harmonization was the adoption by the RF Council of Decree No. 107 dated February 25, 2011 "On the approval of the Regulations on the recognition of International financial standards and the development of international financial standards for the territory of the Russian Federation."
The advent of the above-named documents provided a regulatory framework for the creation of infrastructure for the establishment of international financial standards. Zokrema, it is necessary to carry out the legislature's recognition of the ISFZ in the Russian Federation and the appointment of the order of the official translation of the ISFZ by the Russian language. Let's accept the documents of the power of low nedolіkіv. For example, the procedure for the examination of the MSFZ is criticized, it was written at the Decree of Order No. 107. It is necessary to pass the procedure, be it a document that enters the warehouse of the MSFZ (the standards themselves, their roses' clarification), may go through the previous examination. There is a thought that such an order zagalmuє zaprovadzhennya international rules in vіtchiznyanu practice. But, from the other side, let me allow you to evaluate the possibility of setting up a lot of rules for the minds of the Russian economy and basic regulatory documents for the accounting appearance.
Visnovok, which confirms the validity of the ISFZ document in our country, or because of the omission of the provisions of the reviewed document to the impossibility of zastosuvannya їx in Russia, is guilty of seeing a special expert body. The expert body is appointed on a competitive basis, which is carried out by the Ministry of Finance of Russia from representatives of the Ministry of Economic Development of Russia, the Federal Service for Financial Markets and the Central Bank of the Russian Federation (one representative each). The selection of a candidate for the role of an expert body may be decided on the basis of criteria established by Resolution No. 107:
a) the creation of a legal foundation prior to the legislation of Ukraine in the form of a foundation or an association of legal entities (a union or an association);
b) the interest of a wide range of correspondents and accounting (financial) ranks, as well as representatives of the accounting and auditing professions;
c) the presence of evidence of methodical, scientifically advanced and other similar work in the accounting department and accounting rank;
d) Waving at the warehouse of the body, the struggle by the installation documents of the legal company, Kvalipikovyi Spetsіalіstіv, Yakі Majutnika Znіtnostі (turns on the document of Miziznaya standard), Navichki Roboti with documents of Misi International Standard, and Torzoi Mova, Volodya
e) acknowledgment of participation in the activity, which is established by the International Financial Standards Foundation;
f) providing by the banks the financing of activities related to the conducted expert examination of the documentation of international standards on the territory of the Russian Federation.
The plan for 2012-2015 for the development of the accounting form and rank in the Russian Federation on the basis of international standards for financial rank was approved by the Ministry of Finance of the Russian Federation. Document Reduced, Scho in 2012 Rotsi Buda Visno Persian MSFZ, Scho Scho-Overhead to be stored for a stardy of accounting of the company, and at 2013 ROCI - navigating the normatives of the Ruvevi Akti, Yaki to take a challenge to the wedding msphs for a stardy of accounting of the company.
It is planned to complete the above-adopted regulatory legal acts on the accounting form and accounting rates before the MFZ by the end of 2012-2015, at the same time new regulatory legal acts on the basis of the IFRS will be approved.
The Ministry of Finance of the Russian Federation jointly with the Council of Auditor's activity and professional competence in the last two years (2012 and 2013) may expand the propositions for consolidating professional activity in the field of accounting and audit.
Slіd rozrobiti Offers schodo Contributions for Change to єdinogo kvalіfіkatsіynogo dovіdnika Posad kerіvnikіv, spetsіalіstіv that sluzhbovtsіv (at chastinі Posad, pov'yazanih of buhgalterskim oblіkom that auditorskoyu dіyalnіstyu) spryamovanih on vіdobrazhennya Suchasnyj vimog schodo zastosuvannya MSFZ, schodo rozvitku sistemi profesіynoї atestatsії buhgalterіv on osnovі standartіv International Federation of Accountants, for the introduction of a system of scaling up the qualifications of accountants in the accounting department on the basis of these standards.
The transition to the new system will start in 2012. The bodies of the legislator and vikonavchoi have created a real possibility of stowing the MSFZ in Russia. The transition to the MSFZ will help investors and shareholders to receive more information about the financial side of the company. The positive side for the organization is the possibility of catching the odds on the bright minds.
bibliographic list
- About the approval of the Regulations on the recognition of International Financial Standards and the Roz'yasnen of the International Financial Standards for stagnation on the territory of the Russian Federation [Electronic resource]: Decree of the Order of the Russian Federation [date: 05.02.2011 / Resolution Prof. No. 107]
- Ivashkevich V. B. Improving the model of financial zvitnosti z MSFZ [Text] / V. B. Ivashkevich // Economic analysis, 2010. - No. 18 (183). – P. 15.
- Moshchenko N. P. International standards for the appearance and financial status [Text] / N. P. Moshchenko // MSFZ: the practice of zastosuvannya, 2005. - No. 1. - P. 24.
- P'yatov M. L. Submission of financial recognition [Text] / M. L. Pyatov // BUKH.1S, 2008. - No. 4. - P. 35.
- Sokolov V. Ya. Ya. Sokolov // Accounting oblіk, 2010. - No. 7. - P. 107-110.
- Generalova N. V. Zastosuvannya MSFZ: current and terminological problems [Text] / N. V. Generalova // BUKH.1C, 2010. - No. 3. - S. 36-37.
- Getman V. G. Modern problems of university training of accountants and auditors [Text]/V. G. Getman // Everything for an accountant, 2011. - No. 11. - P. 107-110.
DISCUSSION OF STUDENT ROBOTS IS AVAILABLE ON THE FORUM SITE "VCHENI RUSSIA" WWW.RUSSIAN-SCIENTISTS.RU
Report about the discussion of student work
Authors 3 robots (on the skin section), yakі otrimali largest number positive constructive feedback and food at the forum will be awarded with diplomas of RAJ. The authors will also be requested (together with scientific researchers) to the RAAI conference (Moscow, May 2012) for an additional fee without paying an organizational fee. Diplomas of RAJ are awarded to the students of scientific research workers, as they have taken the largest number of positive constructive comments on the forum.
In order to participate in the forum, it is necessary to register correctly in the social media "VCHENI RUSSIA" www.russian-scientists.ru and create a topic dedicated to the discussion of this work in the "Economic Science" forum.
Participants of the student scientific forum can also share additional materials (SCIENTIFIC TEXTS, PHOTO AND VIDEO MATERIALS) for discussion on social media blogs www.russian-scientists.ru. Availability of supplementary materials is also guaranteed in case of a designated winner of the competition.
