Article describes procedure of drawing up of the order on accounting policies at the enterprise. The list of conditions at which it is necessary to make changes to accounting policies is provided, the sample of the order on accounting policies of the enterprises is presented.
Reorganization 2002
At each enterprise accounting is conducted on defined pravilam which are established by its accounting policies. Before approach of the next fiscal year the accountant by all means asks itself questions, whether it is necessary to issue the new order on accounting policies or it is simple to update old, having made to it changes, etc. These and other problems will be shined in consultation.
What is the accounting policies?
The accounting policies (further – unitary enterprise) represent set of principles, methods and the procedures applied by the enterprise to drawing up and submission of financial statements (Law Art. 1 from 16.07.99 of No. 996-XIV About accounting and financial statements in Ukraine, further – the Law on accounting).
The enterprise independently develops and utverzhdaet the unitary enterprise (item 5 of Art. 8 of the Law on accounting).
Existence unitary enterprise testifies to existence at the option enterprise – from several offered P (C) BU of principles, methods and procedur it can choose what most of all suit it, that is most adequately reflect economic essence of operations carried out by it.
Order preparation about unitary enterprise
As a rule, unitary enterprise of the enterprise is stated pisyyomenno in the administrative document (more often in the order, the protocol or situation). In it is mute methods, principles and procedury which will be used by the enterprise are defined.
However, the Law on accounting, dejstvuyushhimi P (C) BU isn’t stipulated a duty to enter unitary enterprise by registration of any written doyokument. At the same time without such document the bukhyogalter can’t keep account. After all if, for example, he needs to choose one from three possible versions of the solution of any question, independently it make it can. Because in a sootvetyostviye with constituent documents all questions of the organization of accounting are in competence of the owner (owners) of the enterprise or the body (public official) authorized by it (item 2 of Art. 8 of the Law on accounting).
Thus, for absence of the order about unitary enterprise to the enterprise can’t be applied kayokiye-or sanctions. However in order to avoid the distinguished misunderstanding (for example, with the same sobstvenyonik or the head, supervisory authorities) the order after all is better for preparing.
The order the director of the enterprise, if soglasyono to the charter publishes the right to define enterprise unitary enterprise zakrepyoleno behind it. If such right in the charter isn’t stipulated or provided not to owners, unitary enterprise can be defined at general meeting of owners. Then not the order of the director, and protokol meetings will be that document which establishes enterprise unitary enterprise.
Let’s notice that in the order about unitary enterprise there is no need to reflect those principles, methods and procedures, koyotory are unequivocally registered in P (C) BU.
How it is often necessary to make the order about unitary enterprise?
According to a principle of sequence which is one of the basic principles of accounting and financial statements, unitary enterprise of the enterprise should be invariable and postoyoyanny (from year to year) throughout the entire period of activity. To make changes to unitary enterprise it is possible only in the cases provided by item 9 P (C) BU 6, namely:
• if authorized requirements (for example, there is a new participant of society and in this regard the list of the connected persons changes) change;
• if requirements of body, utverzhyodayushchy P (C) BU change (for example, are entered new or operating methods, procedures are cancelled. A classical example – cancellation of earlier deystvoyovavshy method of leaving of stocks – LIFO);
• if changes provide an authentic otyorazheniye of events or operations in financial statements of the enterprise (for example, leaving of stocks at retail trade enterprise was considered on a method of the price of sale, and after a computerization of the accounting of stocks there was vozmozhyony an introduction of more exact method – sredneyovzveshenny prime cost or FIFO.
Let’s remind that all made changes should be given reason and opened in the finansoyovy reporting (Art. 4 of the Law on accounting).
Let’s sum up the stated. The order about unitary enterprise should be published only once – at creation a predyopriyatiya. To make to it changes or it is necessary to publish in the new edition only at change enterprise unitary enterprise.
Features of the order about unitary enterprise for agricultural enterprises
By order preparation about unitary enterprise of agricultural enterprise can use Methodical rekomenyodatsiya on drawing up of the administrative document on accounting policies of the enterprise, approved by Minagropolitika’s order from 17.12.07 of No. 921 (further – to Metodrekomendatsy No. 921). However, this document isn’t obyazayotelny. Besides it contains two printsipiyoalny shortcomings.
First, according to provisions Metodrekomendatsy No. 921 orders about unitary enterprise, among other things, should contain working book of accounts, data on the organization of the internal account and internal control, carrying out inventories, ispolyyozovaniya arrived. But this information has no relation to unitary enterprise. The same is possible skazat and about accounting forms (journal and order, memorial, automated, etc.), technologies of processing of registration information, system of management accounting etc. These and poyodobny it questions are regulated by other documents – orders on the organization of the bukhyogaltersky account, carrying out inventory, the organization of flow of documents and so forth.
Secondly, in Metodrekomendatsiyakh No. 921 privodyatsya procedures on which only one version of the decision is provided. For example, here it is possible to find data on how to consider an amoryotizatsiya by means of a rectilinear method. But after all in the document on accounting policies (the order, the protocol) it is necessary to specify only those principles, methods and procedures on which there are different versions of the decision (the letter of the Ministry of Finance from 21.12.05 of No. 31-34000-10-5/27793). And the norms which have been rigidly regulated by the Law on accounting and P (C) BU to copy in it it is not necessary.
Also those mnogovariantyony procedures which aren’t carried out at all at this enterprise aren’t given in the order. So, if the enterprise doesn’t provide and doesn’t receive in financial arendu non-turnaround assets, to establish in the order an order of definition of the financial income (rasxodov) on rent it is not necessary.
As a whole the order about unitary enterprise on agricultural enterprises sostavlyaetsya as well as on any other. At first the chief accountant prepares the project and submits it on the statement to the director. And order already approved by the head is obligatory to performance.
And one more nuance. Point 25 P (C) BU 1 predusmotyoreno disclosure unitary enterprise in Notes to the finansoyovy reporting. According to item 4 of the order of the Ministry of Finance from 29.11.2000 of No. 302 information about unitary enterprise in sostave the financial reporting is provided by the enterprise in a look convenient for it (the written explanation, the table, graphics, etc.). Expediently predstavlyat it in the form of an extract from the order (or protokola) about unitary enterprise.
Let’s give a sample of the order which the enterprises can use as a basis for a sostavyoleniye of the registration document.
"Grono’s" state of emergency
The order No. 2 from 08.01.09.
Poltava
About accounting policies of the enterprise
According to the Law of Ukraine About accounting and financial statements in Ukraine and to natsioyonalny provisions (standards) of accounting
I ORDER:
1. To establish the following threshold of importance:
• for reflection of reassessment of objects of the account (fixed assets and intangible assets) prinimaetsya the size equal of 10 % Nome for a deviation of residual cost of objects of the account from their fair value;
• for allocation of reporting segments the size of the income (proceeds) from production realization in such segment which makes not less than 10 % of total amount of the income is accepted.
2. To fixed assets to carry non-turnaround material assets in cost over 1 000 UAH. Non-turnaround material assets in cost to 1 000 UAH. inclusive to carry to structure of invaluable non-turnaround material assets (MNMA).
3. For acceptance of objects of fixed assets and intangible assets in operation, an opredeyoleniye of term of their useful use, liquidating cost, a choice of a method of charge of amortization, and also determination of fair value of biological assets to create poyostoyanno the operating commission in structure:
the chairman – the director of state of emergency "Grono" the Toy pistol of of M;
members of the commission:
senior economist Quickly S.A.,
engineer Kireeva N. O.,
chief accountant Sexton V.I.
4. Amortization of MNMA to charge in the first month of use of object at a rate of 100 % of its cost.
5. As object of the accounting of biological assets to consider their separate look:
• in plant growing – grain, fodder, technical, vegetables;
• in animal husbandry – cattle, pigs.
6. Biological assets and agricultural production at primary recognition to estimate at the fair value reduced by expected, on a place of sale expenses.
7. An assessment of leaving of stocks, including agricultural production to carry out on a method of the average cost which to define monthly. Thus as unit of accounting of stocks to consider each unit of stocks.
8. Transport and procuring expenses to reflect in the separate subaccount of the accounting of stocks of 289 "TZR" with further monthly distribution according to P (C) BU 9 "Stocks".
9. All-production costs of plant growing and animal husbandry to distribute ezhekvartalyyono on each object of expenses with use of the salary, added to workers of the main production.
10. To group expenses on production in accounting articles, predusmotrenyony items 3.6 Metodrekomendatsy on planning, the account and a kalkulirovaniye of product cost (works, services) the agricultural enterprises approved by the order of Minagropolitika from 18.05.01 of No. 132. And structure of these articles to define according to item 3.7 – these 3.21 Metodrekomendatsy.
11. An assessment of degree of completeness of operations on service to carry out on a method of studying of the performed work.
12. Size of a reserve of doubtful debts to count proceeding from solvency of otdelyyony debtors.
13. To create ensuring payment of a vacation pay to employees of the enterprise with the standard of assignments of 10 % of the general monthly earnings, taking into account the sums of obligatory assignments (contributions) to soyotsialny actions (by types of the charges considered at definition of srednednevny earnings for charge of a vacation pay).
14. In interim financial statements the delayed tax assets and tax obyazayotelstvo to show in the sums defined for each reporting date,
15. The financial assets acquired as a result of systematic operations to recognize for date of implementation of the contract.
16. To the related party it agrees P (C) BU 23 Disclosure of information on the related parties otnositsya the founder and the director of state of emergency "Gron" G.M.Otsenku’s Toy pistol of assets and obligations at operations with such related party to carry out with application of a method of the comparative uncontrollable price (the price determined by the price of the similar goods, realized to the buyer not connected with the seller under usual conditions of activity). At implementation of separate, so-called individual, unique operations (i.e. when to define the prices for the similar goods nevozmozhyono) to apply a method of balance cost.
17. To establish reporting economic segments depending on enterprise kinds of activity (plant growing, animal husbandry). Thus to take into consideration the threshold of importance established by item 1 of this order. If results of activity of the chosen segment less than the established threshold of importance, it isn’t subject to allocation. Breakdown on geographical segments not to make. Respectively an economic segment as unique, is priority. At intraeconomic relationship between the established segments to apply a pricing principle – at initial cost.
Director of state of emergency "Grono" Toy pistol M Toy pistol.
(signature) (First name, middle initial, last name)
With the order are acquainted: Quickly Quickly S.A.
(signature) (First name, middle initial, last name)
Kireeva Kireev N. O.
(signature) (First name, middle initial, last name)
Sexton Sexton of Century. And
(signature) (First name, middle initial, last name)
On Balans-Agro newspaper materials.