Due to coming into effect P (C) BU of Zo in accounting occurred changes, new accounts (subaccounts) are entered, the order of an assessment of an additional weight, an issue of animals, an order of charge of amortization etc. is changed
THAT CHANGED under the authority of ACCOUNTING
Due to coming into effect P (C) BU 30 in the bukhgalteryosky account occurred the following changes.
1. The list of objects of the accounting of agricultural activity is considerably expanded for the account a vvedeyoniya of new accounts (subaccounts).
2. The order of an assessment of an additional weight, an issue, zhiyovy weight of animals and agricultural products is changed. If till 01.01.07 their assessment was carried out within a year at planned prime cost (with finishing in the end of the year to actual), now preference according to treyobovaniye P (C) BU 30 is given to an assessment at fair value (reduced by expenses on sale).
3. Amortization is charged now only on dolgoyosrochny OH which are considered at pervonachalyyony cost and which fair value it is impossible to define. Till 01.01.07 amortization nachislyalas on all objects of groups of the working and produktivyony cattle, having amortiziruyemy cost, and also on fructifying long-term plantings.
4. Crops grain, technical, vegetable and others kultur on which engineering procedure of cultivation completely isn’t complete and cultures didn’t reach a maturity, but it is possible to define their fair value authentically (for example, at cost of future crop of agricultural products), are considered for balance date as teyokushchy OH on subaccount 211. Thus "Rasteniyoevodstvo’s" subaccount 231 is closed and the income (expenses) of initial recognition flowing OH is defined.
Till 01.01.07 on account 23 within a year nakaplivalis all expenses on production and only in the end of the year after definition of the actual sebeyostoimost of agricultural products the korrekyotirovka on account 23 closing was carried out.
5. For each date of balance OH and agricultural products it is necessary to overestimate on a fair stoyoimost (minus expenses on a sale place). Tayokaya an assessment gives the chance to reflect real poyokazatel of financial statements, which ispolzuyutsya when receiving by agricultural enterprises of investiyotsiya and the credits of banks.
Earlier such requirement operating P (C) BU wasn’t provided.
6. Prime cost realized OH (considered at fair value) equals their spravedliyovy cost (without expenses on a sale place) for posyoledny date of balance and that cost on which they are reflected in the account for realization date. Till 01.01.07 the production sebestoiyomost was reflected in subaccount 901 Prime cost of the realized finished product (within a year – planned with finishing in a konyoets of year to actual cost) realizovanyony agricultural products.
7. Unlike earlier operating order it agrees P (C) BU 30 the financial result from selskokhozyayyostvenny activity since 01.01.07 will be opredelyatsya on three indicators:
• from initial recognition of agricultural products and additional OH;
• realization of agricultural products and OH, the assessment of the kotoyory is carried out at fair value (minus expected expenses on a sale place);
• changes of fair value OH for date of balance which are estimated at fair value (without expenses on a sale place).