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1 Accounting policy for an LLC using the simplified tax system for 2016 (sample) What are the rules for drawing up the accounting policy for an LLC using the simplified tax system for 2016? A sample accounting policy and the main points that are typical for simplified accounting can be found in this material. Companies on the simplified tax system are classified as small and micro enterprises. Therefore, they have the right to conduct simplified accounting (Part 5, Article 6 of the Federal Law of December 6, 2011 402-FZ). The Russian Ministry of Finance explained exactly how to do this (information dated June 3, 2015, PZ-3/2015). Accounting policy for LLCs on the simplified tax system for 2016: chart of accounts Companies that have the right to conduct accounting in a simplified manner can seriously reduce the working chart of accounts (clause 3 of information PZ-3/2015). For example, on account 76 “Settlements with various debtors and creditors”, take into account all receivables and creditors, including settlements with suppliers, buyers, accountables and founders. Officials also recommend keeping records of all income and expenses in account 99 “Profits and losses.” That is, abandon accounts 90 “Sales” and 91 “Other income and expenses”. But income and expenses from ordinary activities are shown separately from others in reporting. This is required by PBU 9/99 and 10/99, even if the reporting is simplified. To get out of the situation, you can open subaccounts for account 99 “Sales”, “Cost of sales”, “Other income”, “Other expenses”, etc. What other accounts can be excluded in the table below. How to optimize the working chart of accounts Accounting object Which accounts to get rid of Which account to use Industrial inventories Costs associated with the production and sale of products, works, services 07 “Equipment for installation”; 11 “Animals for growing and fattening” 23 “Auxiliary production”; 25 “General production expenses”; 26 “General business expenses”; 28 “Defects in production”; 29 “Service industries and farms”; 44 “Sales expenses” 10 “Materials” 20 “Main production” Finished products 43 “Finished products” 41 “Goods” Money in banks 52 “Currency accounts”; 55 “Special bank accounts”; 57 “Transfers in transit” 51 “Current accounts”

2 Object of accounting Which accounts to get rid of Which account to use Accounts receivable and payable Capital 62 “Settlements with buyers and customers”; 71 “Settlements with accountable persons”; 73 “Settlements with personnel for other operations”; 75 “Settlements with founders”; 79 “Intra-economic settlements” 82 “Reserve capital”; 83 “Additional capital” 76 “Settlements with various debtors and creditors” 80 “Authorized capital” Financial results 90 “Sales”; 91 “Other income and expenses” 99 “Profits and losses” Example. How to keep records using an abbreviated chart of accounts The company purchased goods through an accountant for the amount of rubles. without VAT, and then sold them for the amount of rubles. without VAT. The accountant made the following entries. On the date of issuance of the advance to the accountant: DEBIT 76 CREDIT rub. an advance was issued to the accountant. On the date of purchase of goods: DEBIT 41 CREDIT rub. goods purchased by the accountant have been capitalized; DEBIT 41 CREDIT rub. () reflects the trade margin on purchased goods. Instead of accounts 90 and 91, the company uses account 99. But to make it clear which group of income or expenses certain amounts belong to, the accountant opened sub-accounts for account 99: “Income from ordinary activities”, “Other income”, “Cost of sales” ", "Other expenses". On the date of sale of goods, the accountant made accounting entries: DEBIT 76 CREDIT 99 subaccount “Income from ordinary activities” rub. revenue received from the sale of goods; DEBIT 99 subaccount “Cost of sales” CREDIT rub. the cost of goods sold is written off; DEBIT 99 subaccount “Cost of sales” CREDIT rub. reflects the trade margin related to the goods sold. An organization that uses simplified methods has the right to recognize commercial and administrative expenses in the cost of products sold, goods, works and services (clause 12 of information PZ-3/2015). That is, in the financial results statement, all these costs can be shown on line 2120 “Cost of sales”, and lines 2210 “Commercial expenses” and 2220 “Administrative expenses” can be excluded from the report. This way to simplify accounting is a logical continuation of reducing the chart of accounts. After all, commercial expenses are collected on account 44. These are the costs of procuring goods, loading, delivery, storage, renting a warehouse, covering shortages, etc. And for management

3 expenses, account 26 is provided. It takes into account the amount of costs for salaries of personnel not related to production, depreciation and expenses for the repair of fixed assets for general purposes, taxes on property, transport and land, etc. And if a small enterprise replaces these accounts with one account 20 , then all costs will be included in the cost price. Simplified accounting policy for LLC: accounting registers Data from primary documents is recorded and accumulated in accounting registers, books, journals, statements, etc. But those small businesses that have no more than 30 business transactions per month can refuse them. They have the right to register them and summarize information in one document, a book of accounting facts of economic activity (clause 4.1 of information PZ-3/2015). The company has the right to develop the form of the book independently. Those small companies that carry out more than 30 accounting transactions per month have the right to simplify register forms and reduce their number (clause 4 of information PZ-3/2015). For example, use a set of statements given in the standard recommendations approved by order of the Ministry of Finance of Russia dated December 21, 1998 64n. There are much fewer of them than in the register system from the unified journal-order form of accounting for enterprises (approved by letter of the USSR Ministry of Finance dated March 8, 1960 63). If your company has less than 30 transactions per month, but registers are approved in the accounting policy, then they must be maintained until the end of the year. Or do what some organizations do, redo the order on accounting policies by removing registers and adding a book form for accounting business transactions. But then you will need to manually fill out the book from the beginning of the year or reconfigure the accounting program. Simplified accounting policies for LLCs: accounting entries Among small enterprises, there is a separate category of micro-enterprises. The revenue of such a company does not exceed 120 million rubles. per year, and the number of employees does not exceed 15 people. Micro-enterprises have the right not to use double entry when maintaining accounting (clause 2.1 of information PZ-3/2015). If you decide to abandon postings, then it is enough to register business transactions in a single document. For example, in the accounting book according to the K-2 MP form. In this case, it is necessary to observe the chronological sequence, and reflect income and expenses directly by groups of items in the balance sheet and income statement. For example, separately collect the amounts of income and expenses under the item “Fixed Assets”, separately form the indicator “Inventories”, etc. d. Accounting policy for LLC using the simplified tax system for 2016: income and expenses

4 Small companies may recognize income and expenses on a cash basis. That is, not at the time of shipment or other moment of transfer of ownership, but as money is received or spent (clause 12 of PBU 9/99, clause 5 of information PZ-3/2015, clause 18 of PBU 10/99). This method of simplifying accounting is suitable for simplified companies. This special regime involves the conduct of tax accounting on a cash basis. This means that it is possible to reduce the discrepancies between accounting and tax accounting. But there will still not be a complete match. For example, when calculating tax using a simplified method, the cost of raw materials and supplies is included in expenses immediately after payment to the supplier. And in accounting, these amounts affect the financial result only in that part that falls on the cost of manufactured products. And only after its implementation. For companies using the general regime and imputation, the cash method in accounting will only complicate the calculation of balance sheet and income statement indicators. After all, in order to determine the cost of goods, you will need not only to ship them, as with the accrual method, but also to track payment. It is even more difficult to calculate the shares of paid and unpaid materials involved in production. In addition, you must take into account in advance that with the cash method it is more difficult to keep track of salaries, since they can be included in expenses only in part of the amounts issued. And personal income tax and contributions after they are paid. Let’s say the salary for August was paid in two parts: 40 percent was paid on August 17 and another 60 percent on September 7. Personal income tax and contributions for injuries were also paid on September 7, the day of the final settlement with employees for August. The remaining contributions are due September 14. This means that only 40 percent of the salary needs to be taken into account in August costs. The remaining 60 percent, all contributions and personal income tax can be attributed to expenses only in September. With the accrual method, salaries are recorded on the last day of the month for which they were issued. That is, in our example, the entire salary for August was included in expenses on August 31. At the same time, personal income tax and contributions were calculated. Accounting policy for LLCs on a simplified system: reporting Small companies are exempt from drawing up all forms of financial statements and appendices to them, deciphering and explaining balance sheet indicators (clauses 6 and 6.1 of Order of the Ministry of Finance of Russia dated July 2, 2010 66n). You can only submit a balance sheet and income statement. If the company’s accounting policy states that it submits reports in full, then this is what should be done in 2016. Another option, which some companies use, is to redo the order on accounting policies and report for 2015 using simplified forms. Accounting policy for LLCs on the simplified tax system for 2016: reserves Companies using simplified accounting methods have the right not to create reserves for upcoming expenses, like all other organizations (clause 11 of information PZ-3/2015). As a rule, they form reserves for the upcoming payment of vacations to employees, payment of remunerations based on the results of work for the year, warranty repairs and warranty service, etc.

5 However, every company must have a reserve for doubtful debts in accounting if there are doubtful debts, even if the organization has the right to keep records in a simplified manner. Such a reserve is needed to ensure that the data on receivables in the financial statements is reliable. The procedure for creating a reserve is prescribed in paragraph 70 of the Accounting Regulations, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 34n. However, for the lack of a reserve for doubtful debts in accounting, there is no liability for either the company or the manager. Important! Simplified accounting eliminates unnecessary work. But many accountants prefer to do traditional accounting. The reason is so familiar and safe. It's a delusion. Simplified accounting is safer than regular accounting because the risk of errors is lower. At the same time, you can easily use it if you are a small company and plan to remain one for a long time. If you are constantly balancing on the brink of either small or no, it’s better not to get involved. Because then it will be labor-intensive to convert simplified accounting into regular accounting. Accounting policy for LLCs on the simplified tax system for 2016: interest on loans Small companies that use simplified accounting methods also have the right to reflect interest in other expenses, regardless of what they raised borrowed funds for. Even if we are talking about expensive fixed assets (clause 7 of PBU 15/2008). That is, all interest on loans and borrowings can be written off immediately, and not as depreciation is calculated (clause 13 of information PZ-3/2015). Whereas for other organizations, different rules apply: interest is included in the cost of the investment asset. That is, such a fixed asset, the preparation for use of which requires a long time and significant costs. Companies determine the time and cost criteria for an investment asset independently and establish them in their accounting policies. Accounting policy for simplification: PBU 18/02 For small companies using simplified accounting methods, it is enough to reflect in the accounting records only the amount of income tax for the reporting period. Exactly what is in the declaration. And deferred tax assets and deferred tax liabilities, which arise when the amount of direct costs in accounting and tax accounting do not match, need not be shown. In short, small businesses have the right to decide not to apply PBU 18/02. This means that in this case there is no need to reflect deferred tax assets and deferred tax liabilities in the financial statements. These lines can be removed from the reporting (p. 14 information PZ-3/2015). Accounting policy for LLC on the simplified tax system for 2016: error correction

6 Often, organizations find errors in their annual financial statements after they have been approved. Medium and large companies correct them through account 84. Moreover, in the current year’s reporting, data for those years in which there was an inaccuracy is reflected taking into account the corrections. And in the explanations for the reporting for the current year, you need to write why last year’s and earlier data have changed. Let’s say an error was found in 2016, which means that in the financial statements for 2016 it is necessary to correct the balances for 2015 and 2014. And make an explanation. Small companies using simplified methods can correct significant errors from the prior year without such a retrospective restatement. Even if the inaccuracies were discovered after the financial statements for the year were approved. In this case, the profit or loss arising as a result of correcting this error must be included in other income or expenses of the current year (clause 22 of information PZ-3/2015). Accounting policies for LLCs using a simplified system: changes Another way to make the work of an accountant easier is related to changes in accounting policies. Small companies should not restate financial statements for the previous two years if new accounting policies have affected the bottom line. Companies that have the right to conduct simplified accounting reflect changes in indicators only in the reporting year. All other organizations are required to recalculate the indicators as if there were changes in the accounting policy not from the reporting year, but from the year before last (clauses 14, 15 of PBU 1/2008). Example. How changes in the accounting policy affect the financial statements The Company increased the fixed assets value limit in accounting from to RUB. Such changes were consolidated in the accounting policy for 2016. Accordingly, part of the property, the initial cost of which ranges from to RUB, no longer needs to be shown in line 1150 "Fixed assets", they must be transferred to line 1210 "Inventories" of the balance sheet. Medium and large enterprises must do this not only in the column "As of December 31, 2016", but also in the columns "As of December 31, 2015" and "As of December 31, 2014". And for small companies, it is enough to reflect the transfer of a part of fixed assets to inventories only in terms of 2016, the values ​​of 2014 and 2015 do not need to be changed. Accounting policy for LLC on the simplified tax system for 2016: sample Taking into account the above rules, an accounting policy for an LLC on the simplified tax system for 2016 should be drawn up (sample below). Accounting policy for simplified companies (sample) Alfa Limited Liability Company ORDER 56 on approval of accounting policy for accounting purposes Moscow

7 I ORDER: 1. Approve the accounting policy for accounting purposes for 2016 in accordance with the appendix. 2. Entrust control over the execution of the order to the chief accountant A.S. Glebov. Appendix to the order from the Director Accounting policy for accounting purposes A.V. Lvov The accounting policy for accounting purposes was developed in accordance with the Law of December 6, 2011 402-FZ “On Accounting”, the Regulation on Accounting and Accounting in the Russian Federation (approved by order of the Ministry of Finance of Russia of July 29, 1998 34n) , PBU 1/2008 "Accounting policy of organizations" (approved by order of the Ministry of Finance of Russia dated October 6, 2008 106n), Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 94n), order of the Ministry of Finance of Russia dated July 2, 2010 66n “On the forms of financial statements of organizations.” Elements and principles of accounting policy: 1. Accounting is carried out by a structural unit (accounting), headed by the chief accountant. Reason: part 3 of article 7 of the Law of December 6, 2011 402-FZ. 2. Accounting is carried out using double entry. Basis: Chart of accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 94n). 3. Accounting is carried out automatically using the working Chart of Accounts in accordance with Appendix 1. Reason: paragraph 8 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 34n. 4. In the financial statements, the consequences of changes in accounting policies are reflected prospectively. Reason: paragraph 15.1 PBU 1 / Separate divisions of the organization are not allocated to a separate balance sheet. 6. Unified forms approved by the federal executive authorities of the Russian Federation are used as forms of primary accounting documents. The list of forms approved for use in the organization is given in the appendix to this accounting policy. Reason: part 4 of article 9 of the Law of December 6, 2011 402-FZ. 7. The right to sign primary accounting documents is granted to the officials listed in Appendix 2.

8 Grounds: clause 7 of part 2 of article 9 of the Law of December 6, 2011 402-FZ. 8. Accounting is carried out using the unified accounting register of the book of accounting facts of economic activity, approved in the appendix to this accounting policy. Reason: Article 10 of the Law of December 6, 2011 402-FZ, information of the Ministry of Finance of Russia PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 402-FZ “On 9. Reporting the period for drawing up internal interim financial statements is a calendar month. Grounds: part 3 of article 14, part 5 of article 13, part 4 of article 15 of the Law of December 6, 2011 402-FZ, paragraph 49 PBU 4/ The criterion for determining the level of materiality is established in in the amount of 5 percent of the value of the accounting object or accounting item.Ground: clause 3 of PBU 22/2010, clause 11 of PBU 4/ A significant error identified after the date of signing of the annual financial statements is corrected by entries for the current period for the relevant accounting accounts in that month, in which an error was identified, without a retrospective recalculation of the financial statements.Reason: paragraphs 9 and 14 of PBU 22/ Inventory of property and liabilities is carried out once a year before drawing up the annual balance sheet, as well as in other cases provided for by law, federal and industry standards governing accounting . Reason: part 3 of article 11 of the Law of December 6, 2011 402-FZ. 13. Revaluation of fixed assets is not performed. Reason: paragraph 15 of PBU 6/ An object is accepted for accounting as a fixed asset if it is intended for use in the organization's statutory activities, for management needs. At the same time, the following conditions must be observed: the object is intended for use for a long time, that is, more than 12 months; the organization does not intend the subsequent resale of this object; the cost of the object exceeds RUB. Reason: paragraphs 3 5 of PBU 6 / The useful lives of fixed assets are determined according to the Classification of fixed assets approved by the Decree of the Government of the Russian Federation of January 1, 2002. 1. Reason: paragraph 20 of PBU 6/01, paragraph 2 of paragraph 1 of the Decree of the Government of the Russian Federation of January 1 2002 No reduction coefficients are applied to the current rates of depreciation of fixed assets.

9 17. Depreciation for all fixed assets is calculated using the straight-line method. Reason: clause 18 of PBU 6/ Items with a useful life of more than 12 months and an initial cost of no more than rubles. are written off as they are put into operation. Reason: paragraph 5 of PBU 6/ Costs for current and major repairs of property are included in the expenses of the organization of the reporting period, with the exception of costs for regular repairs carried out according to technological requirements. Reason: paragraph 27 of PBU 6/01, letter of the Ministry of Finance of Russia dated January 9, 2013 / All production inventories accounted for in accounts 07 “Equipment for installation”, 10 “Materials”, 11 “Animals for growing and fattening” can be reflected on generalized account 10 “Materials”. Reason: subparagraph “a” of paragraph 3.1 of the information of the Ministry of Finance of Russia PZ-3/2012 “O 21. To summarize information about finished products and goods, account 41 “Goods” is used (instead of accounts 41 “Goods” and 43 “Finished products”). Reason: subparagraph “c” of paragraph 3.1 of the information of the Ministry of Finance of Russia PZ-3/2012 “O 22. The unit of accounting for inventories is the nomenclature number of the inventory. Reason: paragraph 3 of PBU 5/Purchased inventories are reflected in accounting at actual cost without using account 16 “Deviations in the cost of material assets.” Reason: paragraph 5 of PBU 5/01, paragraph 80 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 119n, Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 94n). 24. Upon disposal, all groups of inventories are valued at average cost. Reason: paragraph 16 of PBU 5/ All types of inventories are reflected in accounting at the prices of their acquisition from suppliers without using account 16 “Deviations in the cost of material assets.” Reason: clause 13 of PBU 5/01, Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 94n), clause 60 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 34n. 26. The actual cost of goods is formed taking into account transportation and procurement costs when purchasing them.

10 Reason: Clause 6 PBU 5/01, Chart of Accounts and Instructions for its Application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 94n). 27. Revaluation of intangible assets is not carried out. Reason: clause 17 of PBU 14/ Impairment of intangible assets is not reflected in accounting. Reason: paragraph 22 of PBU 14/ Depreciation for all intangible assets is accrued on a straight-line basis. Reason: paragraph 28 of PBU 14 / To summarize information on the costs associated with the production and sale of products (works, services), account 20 “Main production” is used (instead of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defective production”, 29 “Servicing industries and farms”), 44 “Sales expenses”. Reason: subparagraph “b” of paragraph 3.1 of the information of the Ministry of Finance of Russia PZ-3 / 2012 “O 31. To summarize information on receivables and payables, account 76 “Settlements with various debtors and creditors” is used (instead of accounts 62 “Settlements with buyers and customers” , 71 “Settlements with accountable persons”, 73 “Settlements with personnel on other transactions”, 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”, 79 “Intra-company settlements”). Reason: subparagraph “d” of paragraph 3.1 of the information of the Ministry of Finance of Russia PZ-3 / 2012 “O 32. All borrowing costs are recognized as other expenses. Reason: clause 7 of PBU 15/ To account for funds in banks, account 51 “Settlement accounts” is used (instead of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks”, 57 “Transfers in transit”) . Reason: subparagraph “a” of paragraph 3.2 of the information of the Ministry of Finance of Russia PZ-3 / 2012 “O 34. Account 80 “Authorized capital” is used for capital accounting (instead of accounts 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital” ). Reason: subparagraph “b” of paragraph 3.2 of the information of the Ministry of Finance of Russia PZ-3 / 2012 “O 35. Revenue is recognized in accounting as funds are received from buyers (customers) subject to the conditions specified in subparagraphs “a”, “b”, “ c" and "e" of paragraph 12 of PBU 9/99. Expenses are recognized when debt is settled.

11 Reason: paragraph 12 of PBU 9/99, paragraph 18 of PBU 10/ To account for financial results, account 99 “Profits and losses” is used (instead of accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profits and losses”) . Reason: subparagraph “c” of paragraph 3.2 of the information of the Ministry of Finance of Russia PZ-3/2012 “O 37. Income and expenses under a construction contract are recognized without applying PBU 2/2008. Reason: clause 2.1 of PBU 2/ The unit of accounting for financial investments is a series. Reason: paragraph 5 of PBU 19/ Costs associated with the acquisition of financial investments that do not exceed the level of materiality established in paragraph 10 of this accounting policy are recognized as other expenses. Reason: paragraph 11 of PBU 19/ The current market value of financial investments, by which the market value can be determined, is adjusted quarterly. Reason: paragraph 20 of PBU 19/ Financial investments for which the current market value is not determined are subject to reflection in accounting and financial statements as of the reporting date at their original cost. Reason: paragraph 21 of PBU 19/ All groups of financial investments for which the current market value is not determined are, when written off, valued at the original cost of each unit of financial investment. Reason: paragraph 26 of PBU 19/ The test for impairment of financial investments in order to create a reserve for the impairment of financial investments is carried out annually. Reason: clause 38 of PBU 19/ Deductions to the reserve for doubtful debts are made quarterly. Reason: paragraph 70 of the Regulations, approved by order of the Ministry of Finance of Russia dated July 29, 1998 34n, paragraphs 6 and 7 of PBU 1/ An estimated liability for the upcoming payment of vacations to employees is not created. Reason: paragraph 3 of PBU 8/PBU 18/02 does not apply. Reason: paragraph 2 of PBU 18/PBU 11/2008 does not apply. Reason: clause 3 of PBU 11/2008.

12 48. PBU 16/02 does not apply. Reason: clause 3.1 of PBU 16/ The list of officials entitled to receive funds on account is given in Appendix 3. The deadline for submitting advance reports on amounts issued on account (except for amounts issued in connection with a business trip), 30 calendar days . Upon returning from a business trip, the employee is required to submit an advance report on the amounts spent within three working days. Reason: paragraph 26 of the resolution of the Government of the Russian Federation of October 13, 2008. The document flow schedule is approved by order of the head. Compliance with the schedule is controlled by the chief accountant. Reason: clause 8 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 34n. 51. For the preparation of interim and annual financial statements, the forms of the balance sheet and financial results statement are used in accordance with Appendix 5 of Order of the Ministry of Finance of Russia dated July 2, 2010 66n. Reason: clause 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 66n. 52. Accounting statements are presented in a reduced volume. The decision on whether to include in the financial statements a statement of changes in capital and a statement of cash flows is determined by the need to provide in the appendices to the balance sheet and the income statement the most important information, without which knowledge it is impossible to assess the financial position of the organization or the financial results of its activities. Reason: paragraph 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 66n. Chief Accountant Source: Magazine “Glavbukh” A.S. Glebova

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As the initial sample, we chose the organization’s accounting policy - sample 2018 for an LLC operating in the catering industry and using the simplified tax system “Income minus expenses” (15%). Then, changes were made to the proposed example accounting policy, which come into force on 01/01/2019. The resulting result can be downloaded from the link.

When companies approve accounting policies

First, let's dispel the long-standing myth that accounting policies need to be approved annually. In fact, if there are no changes, then the adopted policy must be consistently applied from year to year - Art. 8 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

The following deadlines apply for organizations regarding the development and approval of accounting policies:

NOTE! Changing and supplementing accounting policies are two different things! The changes entail the need for a retrospective recalculation of data for the years preceding the change in order to display incoming accounting balances in accordance with them and display data from previous years in mandatory accounting records, while additions are needed primarily for the correct reflection of current accounting information.

Standards moving forward from 2018 (point by point)

The following provisions of the proposed example enterprise policy for accounting purposes have remained unchanged from previous years and continue to be applied consistently:

• preamble and paragraphs. 1-3, since the main regulatory documents, principles and assumptions for the formation of accounting policies have not changed;
• pp. 4-6, since the applied standards for accounting for inventories in these aspects have not changed;
• pp. 7-14, since the applicable OS standards in these aspects have not changed;
• pp. 15-18, since it was decided not to change the rules set out in them regarding intangible assets;
• pp. 19, 20, because the procedure for accounting for special equipment and clothing used by the enterprise has not officially changed and is still relevant for accounting purposes;
• pp. 21-30, 35, 36, since the nuances of accounting for goods, revenue, income and expenses presented in these paragraphs remain relevant for the organization and do not need to be changed due to changes in legislation or the taxation system;
• pp. 31-34, since the organization forms and discloses reserves for doubtful debts in the reporting for accounting purposes, and the applied procedure remains relevant;
• pp. 37-41, since the organization still does not apply some accounting provisions due to the specifics of its activities and the status of a small enterprise;
• pp. 42-45, since the current procedure for recognizing and correcting errors, as well as making changes to accounting policies remains relevant;
• pp. 46-50, since the applied procedure and forms of document flow remain relevant;
• clause 51, since the special procedure for the inventory of certain accounting objects used by the organization remains relevant;
• pp. 52-62, since the organization continues to use the adopted organizational procedure in terms of signature rights, internal control, document flow and the declared ability to make changes to this accounting policy.

For a version of the document approving the accounting policy, see the article “Form of order for approval of accounting policies” .

Changes that need to be taken into account if accounting for 2019 is being formed (item by item)

In the proposed example of an enterprise’s accounting policy for 2019, the only point has been changed (added) regarding the choice of an accounting method that is not enshrined in existing regulatory documents. This was done by adding clause 63 to the order, indicating the possibility of focusing in this matter on the requirement of rationality, which is available to organizations using simplified accounting methods.

At the same time, legal entities that do not have the right to simplify accounting should keep in mind that when making such a choice, they will have to follow another clause updated from 08/06/2017 (Order of the Ministry of Finance of Russia dated 04/28/2017 No. 69n) PBU 1/2008 “Accounting Policy organizations." For them, PBU 1/2008 in the new edition provides for compliance with a certain sequence when considering a role model (clause 7.1):

• IFRS standards;
• provisions of federal or industry standards of Russian accounting that are similar in meaning;
• existing recommendations.

The above innovation is not the only one introduced into PBU 1/2008 by order No. 69n. However, their goal is to clarify the basic principles for the formation of accounting policies, link them with the updated provisions of the Law “On Accounting” dated December 6, 2011 No. 402-FZ and convergence with the principles on which IFRS standards are based, and not to specify accounting methods. Therefore, we will not consider these changes in more detail. Quite voluminous comments on them are given in the information message of the Ministry of Finance of Russia dated 08/02/2017 No. IS-accounting-9.

Provisions not included in the finished document

Due to the fact that these areas of activity and accounting objects are not involved in any way in the activities of a particular enterprise, this accounting policy does not disclose the following procedures:

• recognition of revenue for work (services) with a long cycle (clause 13 of PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n);
• recalculation and presentation in reporting of items denominated in foreign currency (clauses 6, 7 of PBU 3/2006, approved by order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n);
• accounting for budget financing and other targeted financing (PBU 13/2000, approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n);
• accounting for R&D (PBU 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n);
• accounting of financial investments (PBU 19/02, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n).

Read about what aspects you should pay attention to if the company is also developing a policy for maintaining management accounting. “Accounting policies for management accounting purposes” .

Results

A ready-made accounting policy has a set of aspects characteristic of the organization for which it was drawn up. Using a ready-made document from another enterprise as a sample for preparing an accounting policy, you should compare and adjust the provisions for each item. And also take into account those provisions that may not be used (not disclosed) in the accounting policies of one enterprise, but should be included in a similar document of another.

Limited Liability Company "Alfa"

ORDER No. 125
on approval of accounting policies for tax purposes

Accounting policies for tax purposes

1. Tax accounting is the responsibility of the accounting department, headed by the chief accountant.

2. To calculate the single tax, use the object of taxation in the form of income.

Reason: Article 346.14 of the Tax Code of the Russian Federation.

3. The tax base for a single tax is determined according to the data in the book of income and expenses.

At the same time, income in the form of property received within the framework of targeted financing is not reflected in the book of income and expenses. Accounting for targeted financing funds and expenses paid from these funds is carried out in accounting registers using the corresponding analytical characteristics in the accounting accounts.

Reason: Article 346.24, subparagraph 1 of paragraph 1.1 of Article 346.15, paragraph 2 of Article 251 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-11-06/2/77.

4. The book of income and expenses is kept automatically using the standard version of “1C: Simplified Taxation System”.

Reason: Article 346.24 of the Tax Code of the Russian Federation, paragraph 1.4 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

5. Entries in the book of income and expenses are made on the basis of primary documents for each business transaction.

Reason: clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, part 2 of Article 9 of the Law dated December 6, 2011 No. 402-FZ.

6. Income and expenses from the revaluation of property in the form of currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, are not taken into account.

Reason: paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation.

7. The amount of tax (advance payment) is reduced by the amount of contributions for compulsory pension (social, medical) insurance and compulsory social insurance against accidents at work, as well as the amount of contributions under relevant agreements for voluntary personal insurance in favor of employees, calculated (reflected in declarations) and paid during the reporting (tax) period.

Reason: clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

Accounting policies are of two types - tax and accounting. It is more difficult to draw up an UE for tax accounting purposes due to the fact that there are no instructions or recommendations for its preparation. We will describe how to draw up an accounting policy for tax purposes under the simplified tax system for 2016 later in the article.

Tax accounting policy (as well as accounting) is a mandatory document of the organization. An accounting policy for tax purposes can be a component of an accounting policy or an independent document.

What is reflected in the tax accounting policy

The CP must reflect those provisions that provide the taxpayer with the right to choose certain methods and methods of tax accounting, and either directly indicate the obligation to reflect them in the CP, or do not contain a direct indication of the need to consolidate the choice in the CP. In addition, the EP may reflect tax accounting methods and methods independently developed by the organization, if they are not established in relation to any business transactions or objects and such right belongs to the taxpayer.

The tax accounting policy reflects:

• method of accounting, if the law provides for several methods of accounting;
• method of accounting, if not established by law;
• the accounting method, if the organization actually applies it or will apply it in the new year for which the CP is being drawn up;
• procedure for tax accounting.

The UP does not reflect:

• accounting methods "just in case";
• accounting methods that the entity will not apply;
• general information about the organization (for example, main activities, applicable taxation system);
• the mechanism and procedure for calculating taxes that cannot be changed using accounting policies and are prescribed by law;
• accounting methods that the organization is required to apply;
• other information not relevant for tax calculation.

For tax purposes, the UE does not reflect, for example, the procedure for calculating taxes, which cannot be changed using accounting policies, as well as the accounting method that the taxpayer is required to use. In addition, the Ministry of Finance (Letter of the Ministry of Finance of the Russian Federation dated April 1, 2013 No. 03-03-06/2/10401) does not recommend indicating provisions “for the future” or “just in case” in the CP, i.e. those methods, accounting methods and facts of economic activity that will not be used or applied, because otherwise, this may lead to distortion of accounting data or failure of the organization to fulfill its obligations.

When do you need to approve an accounting policy?

Accounting policy for tax purposes is sufficient approve once or order, or order of the head of the organization no later than December 31 of the year, preceding the year of its application, and apply from January 1 of the year following the year of approval (clause 12 of article 167 of the Tax Code of the Russian Federation). In this case, the principle of consistency in the application of tax accounting norms and rules from one tax period to another must be observed. It is important to understand that it is not necessary to adopt a new tax accounting policy every year.

The newly created organization approves the UE for tax purposes no later than the end of the first tax period. In this case, the management program is considered to be applied from the date of creation of the organization (clause 12 of article 167 of the Tax Code of the Russian Federation).

The accounting policy is not submitted to the tax office when submitting accounting or tax reporting. However, if the Federal Tax Service requires you to submit an accounting policy during the audit, then this will need to be done within the prescribed period:

1. 5 working days from the date of receipt of the request for the submission of documents (clause 5 of Article 93.1 of the Tax Code of the Russian Federation) in the following cases:

• when conducting a desk or field audit of another taxpayer
• outside the scope of verification to obtain documents related to a specific transaction

1. 10 working days from the date of receipt of the request to submit documents (clause 3 of Article 93 of the Tax Code of the Russian Federation):

• when conducting a desk or on-site inspection of an organization

Changes and additions to the accounting policy

If necessary, changes and additions are made to the current UP:

Sample of filling out the accounting policy

Chapter 26.2 of the Tax Code of the Russian Federation does not oblige “simplers” to develop accounting policies for tax purposes. However, certain provisions of this chapter provide the right to choose the accounting procedure for certain transactions. This right can be exercised by approving accounting policies for tax purposes. Therefore, it is advisable for taxpayers using the simplified tax system to develop and approve an accounting policy for tax purposes.

An individual entrepreneur, a tax payer under the simplified tax system, forms a tax accounting policy for the purposes of the simplified tax system in the same manner as organizations.

The accounting policy may reflect the following provisions:

If a changed law obliges an organization to apply the changes, then the organization is obliged to do so, even if changes were not made to its accounting policies.

According to Art. 313 of the Tax Code of the Russian Federation, confirmation of tax accounting data is:

• primary accounting documents (including an accountant’s certificate);
• analytical tax accounting registers;
• calculation of the tax base.

Forms of analytical tax accounting registers for determining the tax base, which are documents for tax accounting, must necessarily contain the following requisites:

• register name;
• period (date) of compilation;
• transaction meters in kind (if possible) and in monetary terms;
• name of business transactions;
• signature (decryption of signature) of the person responsible for compiling these registers.

The tax accounting policy, as well as changes and additions, is approved by the head of the organization by his order or regulation (clause 12 of article 167, paragraph 5 of article 313 of the Tax Code of the Russian Federation).

Systematize or update your knowledge, gain practical skills and find answers to your questions at the School of Accountancy. The courses are developed taking into account the professional standard “Accountant”.

In the legislation of the Russian Federation, there is a set of accounting methods - a specially developed accounting policy. This includes the processes of primary observation, current grouping, final generalization, and cost measurement of economic activity.

Methods of accounting include methods of grouping and evaluating facts of economic activity, inventory, organization of document flow, systems for using accounts, registers, and information processing. The chief accountant forms the accounting policy on the basis of Art. 6 FZ.

The structure of the UE consists of several categories:

• General provisions (regulatory documents for budget management, tasks and functions of accounting, principles of document management, preparation of primary documents, business plan);
• The procedure for drawing up and approving budget estimates;
• Accounting methodology (general principles, list of persons who have the right to sign primary documentation, features of budget accounting in the company, accounting for wage calculations, cash transactions, authorization of financial expenses, write-off of material assets, fuel, fuel and lubricants, accounting of non-financial assets);
• Carrying out an inventory (timing and procedure), composition of the commission;
• Providing budget reporting in an orderly manner;
• Taxation accounting policy (taxes on land, property, value added, profit, transport, insurance premiums, personal income tax).

How to make changes to the UP?