Order on approval of accounting policies in OU. Order on accounting policies
The form of an order of accounting policy besides general rules Registration should take into account special standards of the law. How can such an order look like? When and who should it be approved? Consults to these and other issues will be considered in the material further, as well as we will give a sample of the order of approval of accounting policies for 2019, which can be downloaded completely free.
What should include an order to approval accounting policies
The formation of an order of approval of the accounting policy (UE) is a process submitted by the internal requirements for the development and approval of the administrative documentation of a general nature.
In the accounting legislation and the Tax Code of the Russian Federation, nothing is said about the content of the approving UE, therefore:
- the structure of the order is standard (generally accepted in this company) for this kind of documents (the headline of the order explaining and the administrative part, the signature of the head);
- the form of the order - it is drawn up in arbitrary form with the obligatory indication of the number of this document, its topics and dates;
- the content of the order - in his text they can find a reflection important aspects for the company (for example, from what date the UE is introduced, the indication of F. I. O. and the positions of the responsible worker who is imposed on control over the execution of the EE).
About the types of general orders, read in the materials:
- "Orders on the main activity are what orders?" ;
- "Orders on personnel are what orders (species)?" .
The date of the order of approval of accounting policies
To approve this - this means to establish the obligation to use it for a particular business entity starting from the date of the approving document.
By issuing an order for approval of the UE, it is necessary to take into account the following rules:
- the newly educated company (component for the first time UE) should have time to develop and approve accounting policies no later than 90 days from the date of its state registration (paragraph 2 of PBU 1/2008) - UE, in this case, is considered to be applied from the day of the State Registration;
- if it is necessary to make changes to the existing UE order of its statement can be issued by any date current yearBut this UE will come into force on special rules.
So, the modified control enters into force:
- from January 1 of the year, following the year of the creation of an appropriate order (para. 1 pb. 9 PBU 1/2008) - if the changes affected the accounting methods used by the company and they occurred by the will of the company itself;
- from the moment of entry into force of the modified norms of the accounting legislation - if the reason for the application was the changes in the accounting NPA.
The above refers to the peculiarities of determining the date of the order approval of the UE (or its changes) in order to account.
With the tax pack and the arrangement of its order is somewhat different: in the Tax Code of the Russian Federation, nothing is said about the dates of the approval of the UE newly educated companies. At the same time, it is not necessary to navigate for 90 days - the norm established for the UE for accounting purposes.
For example, the Tax Code of the Russian Federation for individual taxpayers provides for the requirement to pay monthly advance payments on income tax - Thus, after a month of work, the newly formed firm should be enshrined in the UE method of calculating these payments.
About the nuances of "profitable" advance payments read in the article "Advance payment payments: who pays and how to calculate?" .
Thus, newly created companies are important to form as soon as possible and approve the UE - already during the first month of its existence.
Regarding the date of registration of the order on the approval of the new edition of the tax pack (when adjusting the methods of accounting for the Company's will or in connection with changes in tax legislation), the approach to the date of the order is similar to the above-described accounting policies.
Who is approved by the accounting policy of the enterprise
UE approves the head of the organization - such a condition is established by law:
- p. 4 PBU 1/2008 - for UE for accounting purposes;
- art. 313 Tax Code of the Russian Federation - for the tax pack.
The role of chiefbuch is no less important - in his duties (besides other) includes the process of forming the UE.
However, the situation when the chiefbuchi will need to put his signature under the order of approval of the UE, it is possible if two circumstances coincided:
- UE must be approved and introduced into the company on legal basis;
- the head is missing, providing the right to sign up the administrative documentation of the chief.
On how to authorize the chief accountant to sign documents for the manager, read in the materials:
- "Order on providing the right to sign the chief accountant" ;
- "Order on the right signature of primary documents - sample" .
In addition to the Glavbuch, the order approval of the UE has the right to sign any authorized person, if such a responsibility was entrusted to him by the head in a separate order or power of attorney.
Sample order approval for accounting policies for 2019
Consider on the example, how to make an order for approval of accounting policies (sample).
Example
LLC Tekhnomash received a certificate of state registration 01.03.2019. Activities started from the same date. According to the criteria, LLC Tekhnomash refers to small businesses and plans to apply the general tax system.
Prior to the formation of its UE, the management of Tekhnomash LLC, the following organizational solutions were adopted:
- accounting to conduct in full (simplified metering methods, possible for small businesses, not apply);
- form two separate full-fledged UEs for accounting purposes and for tax purposes;
- the development of the UE is carried out under the control and in the direct participation of the chubby in accordance with the schedule, which indicates the deadlines and those responsible for individual sections of the UE performers;
- coordination of the project of the UE to produce with all services and divisions - their proposals and recommendations to consider no later than 11.03.2019;
- the agreed draft UE to submit to a specially established commission for consideration until March 15, 2019, with subsequent approval by the head.
After the UE was developed, agreed and received the approval of the commission specially created in the company, was formed next order On approval of accounting policies:
LLC "Tekhnomash"
TIN 1601003897 KPP 160101001
ORDER
"On approval of accounting policies"
№ 148 / U
In accordance with the requirements of Art. 8 of the Law "On Accounting" of 06.12.2011 No. 402-FZ and Art. 313. Tax Code RF
Order:
- Approve Accounting Policy:
- for accounting purposes (Appendix 1);
- for tax purposes (Appendix 2).
- Apply accounting policies for accounting and taxation starting from 01.03.2019.
- With accounting policies to familiarize all involved workers.
- Heads of all divisions to ensure the correct and timely execution of accounting policies.
- Control over the execution of the regulations of the Accounting Policy shall be entrusted to the service of internal control.
- Leave the control over the execution of this order.
Director of Tekhnomash LLC Ivanov Ivanov N. G.
In the considered example, two UEs are approved - for accounting purposes and for tax purposes. This option is not the only one: the company has the right to arrange one pack, providing for accounting and tax accounting aspects in different chapters of the UE, combining them with a single organizational and technical section. Or provide a different structure of the UE.
In this case, in the order on approval of the UE, such sections are not mentioned, but is approved by a single UE.
The accounting policies can be formed regarding what other accounting types of accounting, read in articles:
- "Accounting policy for managerial accounting purposes" ;
- "Accounting policy in the format of IFRS - the main provisions" .
RESULTS
The order of approval of the accounting policy is drawn up in the form adopted in the company, and contains important aspects for it - the date with which it is necessary to apply the accounting policies responsible for its execution and control of persons.
Financial statements, accounting → Order of Accounting Policy
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Announcement of accountability, accounting → Sample. Order of accounting policies for a non-commercial organization
order no. about accounting policy Organizations from "" 20 g. Guided by the Federal Law "On Accounting" from 21 Nov ...
Documents of office work enterprise → Sample order for accounting policies in the enterprise
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Accounting Stocks, Accounting → An example of accounting policies for organization with USN
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Accounting reports, accounting report → Report on the activities of the insurance organization - Form No. 1-C (approved by order of Rossekhnadzor of May 31, 1993 No. 02-02 / 16 "On the approval of forms of urgent telegraph reporting for 1993")
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Documents of the office work enterprise → Sample. Book of monitoring the implementation of orders for the implementation of inventory (Order of the Ministry of Finance of the Russian Federation of 13.06.95 No. 49)
appendix NO. 2 K. methodical instructions on property inventory and financial obligations, approved order Ministry of Finance of the Russian Federation of June 13, 1995 NO. 49 + - + order The composition of Invent is the beginning of the inventory ...
The start of the activities of the new company in the reporting year or the reorganization of the company the accountant is obliged to start with the creation of accounting policies, the principles of which are fixed in PBU 1/08.
The order that builds the sequence of activities is the final stage.
Meetings of accounting (tax, accounting) in the organization are called accounting policies. It can be individual for each enterprise and include inherent conditions:
- applied type of taxation in the organization;
- existing laws (local, federal), subtitle acts;
- methods of maintenance of the company (economic).
Distinguish 3 types of policies:
- for international reporting;
- for tax activities;
- for the accounting sphere.
List of tasks
An extensive spectrum of topics in the field of accounting and taxes is mentioned in the document. So, for accounting, income distribution methods are affected by primary documentation, Profit distribution methodology, taking into account materials and goods, account plan.
The activity of the company in the tax sphere is indicated:
- tax object;
- structure and system of taxes paid by the enterprise;
- methods of calculating the value of production and material assets and depreciation (linear or nonlinear);
- calculating income tax;
- counting VAT on the fact of shipment or payment;
- an accrual or cash receipt method of income and expenses;
- fulfillment of tax obligations.
How to make a properly approving document?
The process of disposal formation complies with the requirements in force within the Organization for the preparation and execution of the administrative documents.
The structure of the approving order is applied by traditional for this enterprise (date, place, number, title, explanatory, the administrative part, the director's visa), the form is arbitrary.
- displays the fact of approval;
- the exact date of commissioning of the accounting rules is indicated;
- denotes the responsibility of heads of structural units of familiarization of specialists who are subordinate;
- a responsible employee of the execution of the order is appointed.
The order form of an approval is an internal document, the print is not needed.
By issuing an approving order created by a new development company and the policy approval should not spend more than 90 days from the date of registration (paragraph 2 p. 9 PBU 1/2008)
When making changes to the existing edition (for accounting purposes), accounting policies are approved in the current year, and in effect:
- January 1st of the previous year, provided that the changes occurred on the initiative of the organization (the change of accounting methods, reorganization, a change in activities);
- date of commissioning of the changed regulatory legal acts.
Tax policy for newly created enterprises is not focused on the accounting rate (90 days). For some categories of taxpayers, the requirement for the contribution of advance payments for income tax monthly is envisaged. Based on this, in accounting policies, after 1 month, the action of the firm is enshrined in the enterprise the method of counting such amounts.
The organization may approve one or two accounting policies. In the first case, tax and accounting aspects are recorded in separate chapters.
To approve the document, annually issuing an order, there is no need. The accounting policy adopted by the Company is applied constantly, up to the liquidation of the company. The approval period of the order should not be less than 1 year (No. 402-ФЗ).
The form of the accounting charter begins to act from the first day of this year and applies to all enterprise divisions, including organizations on a separate balance sheet.
Sample design
Accounting Policy in UTII At IP
Sample order approval of accounting policies -
Accounting policy Enforced by order leader.
Forms of documents and registers In compliance with all the requirements of the legislation should be given in applications to the accounting policies approved annually.
Documentation, contained in albums unified formTo be used by the organization along with those developed independently, it is enough just to mention.
The forms of the documents themselves do not need to be applied To accounting policies, with the exception of cases when the organization is finalizing a document in accordance with its own needs.
The taxpayer itself determines The procedure for maintaining tax accounting in accounting policies.
Tax inspections and other bodies are not entitled establish mandatory forms of tax accounting documents.
The tax accounting system is organized by the taxpayer independently Based on the principle of the sequence of application of norms and tax accounting rules, and is applied sequentially from one tax period to another.
Order of the organization's accounting policy
Order n ____
On the accounting policy of the organization for 201__ year
accounting purposes
Based on and in accordance with the Federal Law "On Accounting", the Regulation on accounting and accounting reporting In the Russian Federation, the Regulation on accounting "Accounting Policy of the Organization" (PBU 1/98)
Order:
I. To take the following accounts for 20___:
1. Basic depreciation charge:
Linear way - according to the main means related to groups;
A method of a reduced residue - for fixed assets related to groups.
7. Guided by a new chart of accounts, to develop a work plan for accounting accounts to reflect the necessary commercial and financial and economic operations.
8. Ensure the introduction of independently developed, taking into account the specifics of the activities of the accounting registers, which will be used in the implementation of accounting (if necessary).
Sample Accountal Policy
To carry out accounting and tax accounting, the accounting service of the economic entity is developing a document in which the specific requirements and regulations of accounting and tax accounting applied in this enterprise are determined. To consolidate accounting and tax accounting rules, an economic entity order is drawn up.
Is there a typical form of order
The typical form of the order is absent, as a result of which this document is drawn up in arbitrary form. Provisions characterizing the accounting policy of a business entity can be issued by different options:
The order must contain mandatory detailsAmong which is the date of compilation, name, text, signatures and others.
Structure and content of the order to approve accounting policies
The structure of the order of approval of accounting and tax accounting policies is standard. The order contains a title, the signature of the head of the economic entity, part of the administrative and explanatory.
Conditions for the formation of a sample order according to accounting policies
Consider the formation of an order to approve the accounting policies on a specific example.
Zenitplyus LLC is registered as legal entity, has a certificate of state registration, the date of issuing which is 01.05.2017. Although Zenitplus LLC refers to small business entities, it plans to use such a taxation system as common (based).
The implementation of the financial and economic activities of Zenitplus LLC was started with this date. Before the formation of the accounting policy of Zenitplus LLC was launched, the management of the economic entity determined the following positions:
The order indicates the following information:
Download a sample of the order of accounting policies
How to make an order for approval and changing accounting policies
Each organization should have accounting policies (UE). And not one, but two: for accounting purposes and for tax accounting purposes. But before starting to work in accordance with this document, it must be approved by the order by the leader. How to make such a disposal, tell me in the article.
What is necessary accounting policies
It is no secret that accounting provisions provide for their rules for reflection of income and expenses, and the NK of the Russian Federation is its own. The methods chosen by the organization affect:
All this should be foreseen in charge for accounting and tax accounting purposes.
The requirement to compile such a document is regulated:
- for accounting purposes: paragraph 2 of PBU 1/2008 and part 1 Art. 8 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting";
- for tax purposes: Article 11 of the Tax Code of the Russian Federation.
- in two independent documents. In this case, each position should be approved by its order;
- one document with two different sections: one - on accounting, second - for tax accounting. Then the order approval will be one.
- supplements in the UE are brought in the event of the emergence of new facts of economic activities from the organization, for example, in addition to wholesale tradeShe began to carry out services for the carriage of goods. Therefore, the procedure for taking into account income and expenses should be reflected in relation to a new type of activity. Supplements in the UE are brought at any time of the year and are applied since their approval (paragraph 10 of PBU 1/2008; Art. 313 of the Tax Code of the Russian Federation);
- changes in the organization can make for two reasons: if she decided to change the previously used method for accounting for the facts of its economic Life Or if appropriate changes are made to the legislation.
- federal and local laws and regulatory acts;
- types of taxation of the organization;
- a method of maintaining economic activities, etc.
How to approve, change or add a document
Each organization at the time of its creation should form the UE and apply it consistently from year to year. It is not necessary to form this document annually and approving this document. Order of the Accounting Policy, the head determines the date of commencement of its application.
The provisions on UE can be issued in one of two ways:
Consider samples of the administrative documentation regarding the UE.
On approval of UP
In the process of economic activities, the organization may arise the need to make supplements and (or) changes in accounting or tax pack, which are also approved by the order of the head.
On making changes to the pack
About making add-ons to
Next should be considered:
Changes are applied only since the beginning of the year or from the moment of entry into force regulatory Actwhich made adjustments to the norms of accounting and tax legislation.
Order Approval Policy for 2018: Sample
To approve accounting policies for tax purposes For 2018, the organization or IP must issue an order for accounting policies. We give a sample of an order about approving accounting policies for tax purposes that you can download and correct it for yourself.
Order about accounting policies
The Tax Code of the Russian Federation allows the taxpayer to choose a tax system (for example, LLC, USN or UNVD). However, to determine tax base According to the selected taxation mode, various options are provided from the application. Which of the permissible options to apply in practice - decides the leadership, accountant organization or IP. Wherein final decision It should be written in accounting policies for tax purposes and approve an order for accounting policies.
There are no standard samples of accounting policies, therefore, an order from the approval of accounting policies you can make up in an arbitrary form. Moreover, the accounting policies can be enabled or in the text of the order or and issue an application to it (order).
The newly created organization and those that appeared as a result of the reorganization must approve the accounting policies within 90 days from the date of state registration. It is necessary to apply this document from the moment of creating a new organization (organization-legal acceptor). Such an order is established by paragraph 2 of paragraph 9 of PBU 1/2008. At the same time, any penalties for violation of the deadlines of accounting policies are not provided.
Adopted accounting policies can and should be applied consistently from year to year (Part 5 of Art. 8 of the Law of December 6, 2011 No. 402-ФЗ). That is, to argue every year a new document is not required.
Ordering Policy Order: Blank
Consider the option when an organization or IP does not want to describe the elements of policies directly in the order. Then the accounting policy itself can be prescribed in the appendix, and the order itself is to prepare as a separate (independent) document. Let us give a sample of the form of an order of accounting policies for taxation for 2018.
Sample order approval of accounting policies: OSN
Suppose the organization applies the general tax system (based on). Then, in the order of the organization's accounting policy, it is necessary to describe the methods of action, in relation to taxes with which the organization works during their activities (for example, income tax or VAT). For general System Taxation Sample Approval Policy Approval For taxation for taxation for 2018 may look like in our example. Download an example of an order of approval of accounting policies for 2018.
Sample order approval of accounting policies: USN
If an organization or individual undertakes applies a simplified tax system, then accounting policies for 2018 should also be approved by the order. Accordingly, if an organization applies UPN with the object of taxation "Revenues", in consideration of politics it is necessary to describe the elements related to "income". We give a sample of an order of approval of accounting policies in order to tax the Ltd. with the object "Revenues". In this order, accounting policies for 2018 are issued as an application to the order. Download Sample Accounting Policy for 2018 (USN).
If the organization applies the USN tax system with an object "Revenues minus expenses", then the order must be approved by accounting policies for 2018, in relation to this taxation regime. As an example, you can take an order, about the approval of policies with the object "Revenues".
Sample order approval of accounting policies: UNVD
If you use ENVD, then as an application to the orders you will have accounting policies for tax purposes regarding this tax regime. The order for the approval policy order for 2018 will be classic, and the policy itself, of course, will concern the special tax regime when paying a single tax on imputed income in 2018. Download an order for accounting policies in UTI for 2018.
Order on approval of accounting policies
The compilation of an order to approve the company's accounting policy usually occurs at the stage of creating an enterprise or its reorganization. This document is the final part of the accounting policy process and serves as a signal to start its use.
What is accounting policies
Accounting policies are called a number of ways to conduct accounting and tax accounting used in the enterprise. Each organization has the right to draw up its own accounting policy, which may depend on the most different parameters. The factors affecting it include:
There are three types of accounting policies enshrined in legislation:
- accounting policy for accounting purposes;
- accounting policy for tax goals;
- accounting policy for reporting on international standards.
What questions is solved by accounting policies
The list of problems that are affected in accounting policies is very extensive.
If we are talking about accounting, then there are work plans for accounts, ways of accounting for goods and materials, ways to distribute income, templates of primary documents, etc.
Accounting policy in terms of taxes is also diverse in its content. It determines:
Accounting Policy Procedure
The accounting policy of any enterprise is formed, as a rule, the chief accountant or person who fulfills his duties. It is this employee who determines its main provisions, and after the accounting policy is finally prepared, he coordinates it with the company's management and approves from the director. Then the preparation of the necessary regulatory documentation occurs, i.e. Order.
The role of order
The order for approving the accounting policy of the enterprise, being a kind of ligament between the legislation of the Russian Federation on accounting and tax accounting and the company's regulatory acts, is needed for internal use.
The order obliges all divisions of the company, regardless of their location, to execute the rules of accounting policies, and also appoints those responsible for controlling these persons.
The order is usually written by the secretary of the organization, he also gives it to the signature director.
The basis for the order
Each Order of the Organization must have the rationale and the basis for the issue. In this case, as a justification, you can enter the need to improve the accounting and tax activities of the enterprise (always written after the words "in connection with ..."), and as a reason to provide a reference to federal laws and acts.
How to form an order
Since 2013, the use of unified standard forms of primary personnel and accounting documents is canceled. Now any orders can be written in an arbitrary form or if the organization has its own document template - according to its sample.
At the same time, in any case, it is necessary that the order in its structure corresponds to certain parameters of the office work, and in the content included a number of mandatory information. These include:
Then there is the main part:
In conclusion, the order should appoint responsible for its fulfillment of employees. If the organization's administration believes that the order needs to be complemented by some other information, it should also be made in a blank by individual items.
How to issue a blank
The order, approving the company's accounting policy, may also be free: it is permissible to write on the usual clean sheet of paper or on the company's brand blank, both on the computer and in handwritten form.
After the content of the order is formulated, it must be subscribed to the director or its deputy / representative, which has a power of attorney for the right to sign documents (the use of facsimile, i.e. imprinted by any method, autographs are unacceptable, i.e. The signature must be "alive").
In addition, with the order under the painting should be familiar with the employees responsible for its fulfillment.
To certify the order with the help of stamp products (stamps and seals) for today it is necessary only in one case - if this rule is fixed in local regulatory paper organizations.
The order is always written in one instance, but if necessary, it is possible to make it additional, certified properly, copies. The compiled order must be registered in the accounting journal of the administrative documentation.
Is it possible to make changes
In order, it is permissible to make any changes, but only when they do not have a cardinal nature and concern only the small part of it. To unambiguously legalize such changes is called upon to make changes to the order. If the "global" document editing is required, it is better to cancel the previously relevant disposal, which has lost its relevance, and release a new one.
How much time and in what order to keep a document
Any orders should always lie in a strictly designated place, closed to access unauthorized persons. The duration of their storage depends on either the norms of the legislation of the Russian Federation, or on the provisions of the Company's internal regulatory acts.
Date order accounting policies
Approval of accounting policies - term, order and providing users
Accounting and tax law obliges the company to form and approve their accounting policies in which the accounting methods are documented with which they will be guided during the conduct of accounting. In the article offered to your attention, we will tell, in what form the accounting policy is issued, by whom and when it is approved and in what order is provided to users.
As you know from 01.01.2013 the main regulatory document Accounting legislation stands the federal law From 06/12/2011 N 402-FZ "On Accounting" (hereinafter - the law N 402-FZ), whose scope is applied to:
Commercial and non-commercial organizations;
state bodies, local governments, government bodies of state extrabudgetary funds and territorial state extrabudgetary funds;
central bank Russian Federation;
individual entrepreneurs, as well as on lawyers, established lawyers, notaries and other individuals engaged in private practice;
Branches, Representative offices and other structural units of organizations established in accordance with the legislation on the territory of the Russian Federation foreign states, international organizations, their branches and representative offices located in the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.
Almost this means that any organization, regardless of its organizational and legal form and departmental affiliation, is obliged to account for accounting in accordance with the law N 402-FZ. The exception is envisaged only for the structural divisions of foreign organizations located in the territory of the Russian Federation, which have the right to conduct accounting. At the same time, they can refuse accounting on accounting only, subject to the maintenance of income and expenses and (or) other tax objects in accordance with the legislation of the Russian Federation on taxes and fees.
At the same time, all organizations are obliged to keep accounting in full, including companies that apply a simplified tax system, which indicates Article 6 of the Law N 402-FZ. Similar explanations on this score give the officials of the Ministry of Finance of Russia in the letter dated 02.27.2015.
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