The letter of the Ministry of Finance of Ukraine from 02.10.07g is printed. No. 31-34000-10-27/20001 on the matter.
The letter of the Ministry of Finance of Ukraine from 02.10.07 of No. 31-34000-10-27/20001
Ministry of Finance of Ukraine <…> concerning the accounting of forms of powers of attorney reports.
According to the Instruction about application of Book of accounts of accounting of assets, the capital, obyayozatelstvo and economic operations of the enterprises and the organizations, approved by the order of the Ministry of Finance of Ukraine from November 30, 1999 of No. 291 accounting of existence and movement of forms of the strict account and the strict reporting, in particular powers of attorney on obtaining values, is kept on zabalansovy account 08 Forms of the strict account. Forms of the strict account are reflected at conditional cost and in accordance with the established procedure. Uveliyocheniye of the rest of account 08 occurs and at receipt (reception on the account) forms of the strict account. By normative legal acts on accounting pereocenka forms of the strict account, in particular doverennosyoty on obtaining values which are considered on zabalansovy account 08, it is not provided. Write-off from balance of the sum of forms of powers of attorney on obtaining the values enlisted into the zabalansovy account, provoditsya at the price of acquisition.
Deputy minister T. EFIMENKO
The balance – agro analyzes
ZABALANSOVY COST OF POWERS OF ATTORNEY IS NOT RECALCULATED
The Ministry of Finance explained an essence of changes in an order of the accounting of forms of powers of attorney (are brought in the Instruction No. 99* by the Order MFP No. 787 **).
Let’s remind that since 22.07.07 (the date of entry into force of the Order No. 787) forms of powers of attorney should be considered on zabalansovy account 08 Forms of the strict account at par value – 0,1 minimum salaries (earlier par value of the form of the power of attorney made the fixed sum – 1,50 UAH.). Now "binding" to the minimum salary means that within a year par value of the form will change.
Naturally, accountants the question interested: whether it is necessary to "overestimate" par value of forms of powers of attorney in the rest which is registered on account 08 on the date of entry into force of the Order No. 787 and for date of change of the size of the minimum salary?
Reply of the Ministry of Finance: no, it is not necessary. Argument – it isn’t provided by normative legal acts according to the bukhgalyotersky account.
Therefore the accountant on account 08 should keep account forms of powers of attorney separately on each nominal stoiyomost – depending on the size of the minimum salary which acted in their acquisition.
By the way, following logic of the Ministry of Finance, the rule "not reassessment" of par value should be applied and to other forms of the strict account.
* the Instruction about an order of registration of the issued, returned and used powers of attorney on obtaining the values, approved by the order MFP from 16.05.96 of No. 99.
** The order MFP from 04.07.07 of No. 787 About recognition become invalid orders of the Ministry of Finance of Ukraine from 23.08.96 of No. 175 and from 19.02.98 of No. 37 ("Balans-Agro", 2007, No. 18).
(On Balans-Agro newspaper materials).