RECOMMENDATIONS TO AUDITORS AND THEIR IMPACT ON ACCOUNTING
Abstract and keywords
Abstract (English):
Th e article discusses the issues of accounting and the formation of accounting (fi nancial) statements, in relation to which the Ministry of Finance of the Russian Federation has developed and published Recommendations to audit organizations, individual auditors, auditors on auditing the annual fi nancial statements of organizations for 2021. Th e recommendations contain the position of the Ministry of Finance of Russia, as the accounting regulator, on more than a dozen topical accounting issues, the most important of which are considered on examples in this article.

Keywords:
fixed assets, discounts for accelerated payment, rights to use assets, corrections of errors in reporting, administrative expenses
References

1. Federal'nyy zakona ot 06.12.2011 N 402-FZ «O buhgalterskom uchete».

2. Federal'nyy zakon ot 27.07.2010 N 208-FZ «O konsolidirovannoy finansovoy otchetnosti».

3. Federal'nyy zakon ot 29.10.1998 N 164-FZ «O finansovoy arende (lizinge)».

4. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy otchetnosti organizaciy za 2021 god (prilozhenie k pis'mu Minfina Rossii ot 18.01.2022 N 07-04-09/2185).

5. Federal'nyy standart buhgalterskogo ucheta FSBU 5/2019 «Zapasy», utverzhden Prikazom Minfina Rossii ot 15 noyabrya 2019 g. N 180n.

6. Federal'nyy standart buhgalterskogo ucheta FSBU 25/2018 «Buhgalterskiy uchet arendy», utverzhden prikazom Minfina Rossii ot 16 oktyabrya 2018 g. N 208n.

7. Federal'nyy standart buhgalterskogo ucheta FSBU 26/2020 «Kapital'nye vlozheniya», utverzhden prikazom Minfina Rossii ot 17 sentyabrya 2020 g. N 204n.

8. Federal'nyy standart buhgalterskogo ucheta FSBU 6/2020 «Osnovnye sredstva», utverzhden prikazom Minfina Rossii ot 17 sentyabrya 2020 g. N 204n.

9. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii» (PBU 1/2008), utverzhdeno prikazom Minfina Rossii ot 6 oktyabrya 2008 g. N 106n.

10. Polozhenie po buhgalterskomu uchetu PBU 14/2007 «Uchet nematerial'nyh aktivov», utverzhden prikazom Minfina Rossii ot 27.12.2007 N 153n.

11. Polozhenie po buhgalterskomu uchetu PBU 17/02 «Uchet nauchno-issledovatel'skih, opytno-konstruktorskih i tehnologicheskih rabot», utverzhden prikazom Minfina Rossii 19 noyabrya 2002 g. N 115n.

12. Polozhenie po buhgalterskomu uchetu PBU 4/99 «Buhgalterskaya otchetnost' organizaciy», utverzhden prikazom Minfina Rossii 06.07.99 N 43n.

13. Polozhenie po buhgalterskomu uchetu PBU 22/2010 «Ispravlenie oshibok v buhgalterskom uchete i otchetnosti», utverzhden prikazom Minfina Rossii 28.06.2010 N 63n.

14. Polozhenie po buhgalterskomu uchetu PBU 7/98 «Sobytiya posle otchetnoy daty», utverzhden prikazom Minfina Rossii 25 noyabrya 1998 g. N 56n.

15. Prikaz Minfina Rossii ot 22.07.2010 g. N 66n «O formah buhgalterskoy otchetnosti organizaciy».

16. Prikaz Minfina Rossii ot 27.11.2020 N 287n «O vnesenii izmeneniy v normativnye pravovye akty po buhgalterskomu uchetu».

17. Sotnikova L.V. Osobennosti auditorskoy proverki osnovnyh sredstv, zapasov i upravlencheskih rashodov organizacii - uchastnika konkurentnyh zakupok. - //Auditor. 2020. T. 6. № 1. S. 19-24.

18. Sotnikova L.V. Uchet zapasov kak klyuchevoy vopros audita. - //Auditor. 2021. T. 7. № 10. S. 24-32.

19. Sotnikova L.V. Perspektivnyy podhod k izmeneniyam v uchete: slozhnosti ponimaniya i poryadok primeneniya. - //Auditor. 2021. T. 7. № 5. S. 46-57.

Login or Create
* Forgot password?