Ministry of Finance of the Russian Federation. Ministry of Finance of the Russian Federation Regulation on Accounting 9 99

Approved

Order of the Ministry of Finance of the Russian Federation

POSITION

ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

List of changing documents

(as amended by Orders of the Ministry of Finance of Russia

dated December 30, 1999 N 107n, dated March 30, 2001 N 27n,

dated 18.09.2006 N 116n, dated 27.11.2006 N 156n,

dated 10/25/2010 N 132n, dated 11/08/2010 N 144n,

dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

I. General provisions

1. This Regulation establishes the rules for the formation of information on income in accounting commercial organizations(except for credit and insurance organizations) that are legal entities according to the legislation of the Russian Federation.

In relation to this Regulation non-profit organizations(except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

2. Income of the organization is recognized as an increase in economic benefits as a result of the receipt of assets ( Money, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income.

6. Revenue is taken to accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount accounts receivable(subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of a deferment and installment payment, the proceeds are accepted for accounting in full amount accounts receivable.

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. When formed in accordance with the accounting rules for reserves doubtful debts the amount of revenue does not change.

III. Other supply

7. Other income are:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);

income related to participation in the authorized capital of other organizations (including interest and other income from securities) (taking into account the provisions of paragraph 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except foreign exchange), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the term has expired limitation period;

exchange differences;

the amount of revaluation of assets;

Other income.

9. Other income is also income arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): cost material assets remaining from the write-off of assets unsuitable for recovery and further use, etc.

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized as a debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the accounting of the organization recognizes accounts payable and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions defined in subparagraphs "a", "b" and "c" of this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is charged for each expired reporting period in accordance with the terms of the contract;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income.

18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total amount of the organization's income for the reporting period, are shown for each type separately.

18.2. Other income may be shown in the income statement less expenses related to these incomes when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With regard to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received from said treaties with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;
b) the amount of proceeds can be determined;
c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);
e) the costs incurred or to be incurred in connection with this transaction can be determined.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;
fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor;
amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;
revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;
other receipts - as they are formed (revealed).

General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
For the purposes of this Regulation, non-profit organizations (except budget institutions) recognize income from entrepreneurial and other activities.

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment for products, goods, works, services;
advances on account of payment for products, goods, works, services;
deposit;
as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;
in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;
b) operating income;
c) non-operating income.

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income. Other income also includes extraordinary income.
For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts related to the performance of work, the provision of services (hereinafter referred to as the proceeds).
In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects). In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.
Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as operating income.

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations). If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. The amount of receipts is also determined taking into account (increases or decreases) the amount difference arising in cases where payment is made in rubles in an amount equivalent to the amount in a foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of an asset actually received as revenue, denominated in foreign currency (conditional monetary units), calculated at the official or other agreed rate on the date of acceptance for accounting, and the ruble valuation of this asset, calculated at the official or other the agreed exchange rate at the date of recognition of revenue in accounting.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

Other supply

7. Operating income is:

income related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
income related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
income related to participation in the authorized capital of other organizations (including interest and other income from securities);
profit received by the organization as a result of joint activities (under a simple partnership agreement);
proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. Non-operating income are:

fines, penalties, forfeits for violation of the terms of contracts;
assets received free of charge, including under a donation agreement;
receipts in compensation for losses caused to the organization;
profit of previous years, revealed in the reporting year;
amounts of accounts payable and depositor's debts for which the limitation period has expired;
exchange differences;
the amount of revaluation of assets (excluding non-current assets);
other non-operating income.

9. Extraordinary incomes are receipts arising as the consequences of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.

10. For accounting purposes, the amount of other income is determined in the following order:

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;
b) the amount of proceeds can be determined;
c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. The certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset;
d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);
e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.
In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions defined in subparagraphs “a”, “b” and “c” of this paragraph.

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.
The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.
In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.
Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;
fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery, or they were recognized as a debtor;
the amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;
revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;
other receipts - as they are formed (revealed).

Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;
b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the profit and loss statement, the organization's income for the reporting period is reflected with a division into revenue, operating income and non-operating income, and in case of occurrence - extraordinary income.

18.1. Revenue, operating and non-sales income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total income of the organization for the reporting period, are shown for each type separately .

18.2. Operating and non-operating income may be shown in the income statement less expenses related to these incomes when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;
b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With regard to proceeds received as a result of the performance of contracts that provide for the fulfillment of obligations (payment) in other than cash, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;
b) the share of revenue received under the specified agreements with related organizations;
c) a method for determining the cost of products (goods) transferred by the organization.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Profit and loss statement (form No. 2) is a form of financial statements, the main purpose of which is to characterize financial results activities of the organization during the reporting period. The profit and loss statement shows in sum terms data on income and expenses for ordinary species activities, operating income and expenses, non-operating income and expenses, extraordinary income and expenses. The standard form of the income statement was approved by the Order of the Ministry of Finance of the Russian Federation dated 13.01.2000 No. 4n. The report consists of four columns: the name of the indicator, code, for the reporting period and for the same period of the previous year. The income statement structure is a detailed breakdown of the company's income and expenses. Includes data on the total income of the enterprise for the period, the costs associated with obtaining these incomes and all periodic income and expenses that are not related to specific types of products.

When compiling the Profit and Loss Statement (form No. 2), an organization should be guided by the basic principles enshrined in PBU 9/99 and PBU 10/99, which came into effect on January 1, 2000, which normatively regulate the issues of formation for accounting purposes of two concepts: "income of the organization" and "expenses of the organization".

These principles are primarily:

1. compliance with the criteria for the recognition of income and expenses set out in paragraph 12 of PBU 9/99 and paragraph 16 of PBU 10/99;

2. compliance with the classification of income and expenses (obtained by the main types of activities, operating, non-operating and extraordinary);

3. the principle of an even and justified distribution of income and expenses between reporting periods;

4. the principle of the relationship between income and the income that determines their receipt;

5. the principle of recognizing an expense (writing off an asset) if there is evidence that no economic benefit (income) will be received from the use of this asset.

When compiling financial statements, it is necessary to take into account the changes made by order of the Ministry of Finance of Russia dated 30.03.01 No. 27n to the accounting provisions “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99), approved accordingly by orders of the Ministry of Finance Russia dated 05/06/99 No. 32n and dated 05/06/99 No. 33n.

In accordance with paragraph 2 of the accounting regulation "Income of the organization" PBU 9/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n, the organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

The list of income recognized as income for the main types of activities is established by the organization independently and is fixed as an element accounting policy. In accordance with PBU 9/99 (clause 5), income from ordinary activities is revenue from the sale of products and goods, income related to the performance of work, the provision of services (hereinafter referred to as revenue).

The procedure for assessing the amount of income received is provided for by RAS 9/99, according to which all income related to the sale of goods, works, services, including amount differences, income caused by changes in the terms of contracts, are included in the revenue. In this case, the amount of income is reflected net of VAT, sales tax and export duties. In accounting, data on the amount of revenue received and the amount of mandatory payments associated with its receipt are grouped on account 90 “Sales” (subaccount 90-1 “Revenue”).

In accordance with clause 6 of PBU 9/99, revenue is accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of cash and other property and (or) the amount of receivables (with the exception of receipts not recognized as income), i.e. e. The definition is based on the principle of assuming the temporal certainty of the facts of economic activity.

PBU 9/99 identifies five conditions necessary for recognition of revenue in accounting:

1. The organization has the right to receive revenue arising from a specific contract or otherwise confirmed;

2. The amount of proceeds can be determined;

3. There is confidence that as a result of a particular transaction, the economic benefits of the organization will increase;

4. The ownership of the products (goods) has passed to the buyer or the works (services) have been accepted by the customer;

According to PBU 9/99, incomes are divided depending on their nature, conditions of receipt and areas of activity into income from ordinary activities and other income. Income from ordinary activities includes proceeds from the sale of products, goods, works or services. Other income includes operating income arising from transactions not related to the main activity, non-operating income related to the receipt of fines, the reflection of exchange rate differences and others, extraordinary income, which is recognized as income arising as a result of extraordinary circumstances. Income from ordinary activities is understood under IFRS as revenue, other income is defined as winnings.

According to IFRS, RAS 10/99 expenses represent a decrease in economic benefits as a result of an outflow of assets or the incurrence of liabilities, leading to a decrease in capital, with the exception of a decrease in contributions by decision of the owners of the enterprise, and are divided in Russian practice into expenses for ordinary activities and other expenses. Expenses for ordinary activities are associated with the manufacture and sale of products, goods, performance of work or provision of services. Other expenses are represented by operating expenses arising from transactions not related to the main type of Activity, including penalties payable, amounts of debt written off after the expiration of the limitation period, as well as extraordinary expenses arising from natural disasters, fires, accidents.

Income and expenses reflected in the financial statements are directly related to the change in profit. The latter is used as a measure of performance efficiency. Income and expenses can be presented in the income statement in different ways.

Revenue is recognized in the income statement if there is an increase in future economic benefits associated with an increase in assets or a decrease in liabilities that can be measured reliably. . The basis for recognition of income from the sale of products, works, services is the fact of transfer of ownership of products, works, services from the seller to the buyer. Income associated with the implementation of non-sales transactions is recognized in accordance with the accrual principle at the time the right to receive them arises. It should be noted that in Russian accounting practice there are distortions. Thus, many enterprises recognize income as a penalty to be received from another enterprise not at the time the relevant court decision is made, but at the moment the money is credited to the current account, which distorts the amount of accounting profit.

Expenses are recognized in the income statement if there is a decrease in future benefits associated with a decrease in assets or an increase in liabilities that can be measured reliably. Expenses are recognized in the report on the basis of a comparison of the income received and the part of the costs that provided them, arising from the same operations. If the economic benefits are expected to occur over several reporting periods and the relationship to income can only be traced in general or indirectly, expenses are recognized in the statement on the basis of their distribution over periods. An example of this is the procedure for deferring and transforming the recognition of expenses associated with the use of long-term assets, called depreciation. An expense is recognized immediately if the cost no longer generates future benefits, and also if a liability has arisen without recognizing an asset.

All PBUs for accounting for 2019 in the activities of economic entities must be applied without fail, unless otherwise established by a specific source of law. Which PBUs are operating this year, and which are expected in the next, we will tell in our article.

PBU for accounting are published in the general case by the Ministry of Finance of the Russian Federation, for credit institutions— Bank of Russia. It is necessary for all organizations to comply with the norms established by the PBU, unless exceptions are expressly indicated in one or another provision. For example, paragraph 3 of PBU 8/2010 states that the rules enshrined in the relevant source may not be applied by organizations that use simplified accounting schemes. These include, in particular, small businesses, NGOs and other entities (information of the Ministry of Finance dated 06/29/2016 No. ПЗ-3/2016).

In 2017, 24 different PBUs are used in the Russian Federation that define accounting rules. Let's consider them in more detail.

PBU list on accounting in 2017

The accounting rules applied in the Russian Federation in 2017 are represented by the following list:

RAS 7/98 - establishes the procedure for recording events after the reporting date in accounting;
PBU 4/99 - sets methodological foundations financial statements of legal entities;
PBU 9/99 - establishes the procedure for reflecting income in the accounting of organizations;
PBU 10/99 - fixes the procedure for reflecting expenses in the accounting of legal entities;

ABOUT PBU 9/99 And 10/99 read .

PBU 13/2000 - regulates the reflection in accounting of information on state assistance to commercial firms;
PBU 5/01 - regulates the reflection of the inventory in accounting;
PBU 6/01 - establishes the rules for the reflection of fixed assets in accounting;
PBU 16/02 - regulates the disclosure of information on discontinued activities in accounting;
PBU 17/02 - regulates the reflection of information on expenses for Scientific research in accounting;
PBU 18/02 - establishes the rules for reflecting information on income tax calculations in accounting;
PBU 19/02 - regulates the rules for reflection financial investments in accounting;
PBU 20/03 - establishes the rules for reflecting in accounting information about the participation of an economic entity in a joint activity;
PBU 3/2006 - regulates the reflection in accounting of information about the assets and liabilities of the company in foreign currency;
PBU 14/2007 - establishes the rules for reflecting information about intangible assets in accounting;
PBU 1/2008 - determines how an enterprise should form and disclose an accounting policy;
RAS 2/2008 - establishes the rules for the disclosure in accounting of information about the activities of construction contractors (or subcontractors);
PBU 11/2008 - establishes how to disclose information about related parties in reporting;
PBU 15/2008 - establishes how to reflect in accounting information about the costs of loans and borrowings;
PBU 21/2008 - establishes how to disclose in the reporting information about changes in estimated values;
PBU 8/2010 - regulates how estimated and contingent liabilities, as well as contingent assets in accounting, should be reflected;
PBU 12/2010 - establishes the procedure for reflecting segment information in the accounting records of organizations;
PBU 22/2010 - regulates the procedure for correcting errors and reflecting information about them in accounting;
PBU 23/2011 - regulates how a cash flow statement should be prepared;
PBU 24/2011 - establishes the procedure for reflecting information on expenditures for the development of natural resources in accounting.

New PBUs in 2018-2021

Since 2017, the Ministry of Finance has begun a global development federal standards accounting for 2018-2020. According to the order of the Ministry of Finance "On approval of the program for the development of federal accounting standards ..." dated April 18, 2018 No. 83n, new PBUs will be developed and amendments will be made to already published provisions. The plan for the development and implementation of innovations is shown in the table below.

	PBU project name	Estimated date of entry into force for mandatory application
Development of new federal standards

	Intangible assets


	Pending investments
	Debtor and creditor
	Documents and workflow