Goals of developing an accounting policy

Accounting policy of any organization is compiled in order to determine in it the main methodological aspects that the legal entity will focus on when conducting accounting operations. This need is caused by the fact that in some cases legally established options for accounting methods are provided, the choice of which must be made independently, taking into account the preferences and specifics of the activities of a particular legal entity. If the method of accounting for an existing object is not established by law, it should be developed, and the result of the development should also be fixed in the accounting policy.

The accounting policy will be in demand not only by inspectors. It is important primarily for the user himself, since it reflects all the features of the methodology he independently chose (clause 5.1 of PBU 1 / 2008, approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n).

They are no exception in this regard and commercial organizations(NCOs), because they, as well as other legal entities, are subject to (Law "On Accounting" dated December 06, 2011 No. 402-FZ):

• for accounting (clauses 1, 2, article 5);
• development of an accounting policy (clause 2, article 8);
• preparation of accounting records (clause 2, article 13).

Moreover, in a number of situations, NCOs have more opportunities to choose from existing methods than other organizations.

Specifics of NCO accounting policy

A special accounting policy developed in non-profit organizations becomes due to the following points:

• an NPO may have no commercial activity at all, in which case there is no need to develop a tax accounting policy;
• NCOs (other than those subject to mandatory audit and included in the register of foreign agents performing the functions) can apply simplified accounting methods and draw up simplified accounting (subparagraph 2, paragraph 4, article 6 of Law No. 402-FZ);

ATTENTION! Simplified ways of doing things accounting established federal standard(Article 21 of Law No. 402-FZ). There is no such standard at the time of writing. But work on its development is already underway. The expected date for the entry of the standard for non-commercial activities is 2021 (Order of the Ministry of Finance dated 05.06.2019 No. 83n).

Don't know your rights?

• there are PBUs that are not subject to use by NCOs (13/2000, 20/03);
• NPOs that have chosen to simplify accounting have the right not to apply a number of PBUs (2/2008, 8/2010, 11/2008, 12/2010, 16/02, 17/02, 18/02) and the right to use both these PBUs and and all others, including NPOs, with certain features;
• NPOs that conduct commercial activities along with non-profit, as well as commercial organizations, have the right to choose the system of taxation applied to income from sales, and methods tax accounting from existing for the selected system;
• for NGOs with certain areas of activity, methodological recommendations can be developed that take into account the specifics of this activity.

These features not only expand the number of accounting methods available to NCOs, but also create the prerequisites for the formation of a completely unique accounting policy for each specific organization. Moreover, despite the legally established possibility of simplifying a number of accounting procedures, the text of the accounting policy of an NPO itself may turn out to be more voluminous than that of a commercial organization.

What to reflect in the NPO accounting policy for 2020

The accounting policy intended for application in 2020 should reflect all the moments that are significant in the current situation for the organization and describe them in detail (without allowing double interpretation). The detail of the presentation is especially important, since the accounting policy is the main document that must be followed in the accounting work conducted in the legal entity for which it was drawn up.

When forming the current accounting policy, it is necessary to use the current version of Law No. 402-FZ, the Tax Code of the Russian Federation, applicable to PBU NCOs and other regulations. Links to specific paragraphs and articles of these documents may be provided in the text of the accounting policy for the convenience of the user.

The rules set out in the accounting policy of NCOs for 2020 are designed for the long term (clause 5 of PBU 1/2008), that is, the document may continue to be valid in subsequent years. If some provisions require changes or new objects appear, the accounting rules for which are not reflected in the current accounting policy, its text can be changed or supplemented with a separate organizational and administrative document.

A sample NCO accounting policy, compiled using the regulations valid in 2020, is given below:

Accounting policies for NCOs are mandatory, as for any other organization. However, it is compiled taking into account the specifics of the activities of NPOs and the possibility of using simplified accounting, which allows, with certain reservations, to apply those PBUs that apply to NPOs. The accounting policy should be applied consistently from year to year, therefore, its provisions developed for 2020 may also be valid in subsequent years, unless legally justified changes to them or additions are required due to the appearance of objects, the accounting rules for which are not described in the applied accounting policy. were.

The organization of accounting in a company should begin with the definition of a taxation system. Not only the amount of tax liabilities and the frequency of reporting, but also the procedure for making payments to the budget depends on this choice. Features of interaction with the Federal tax service and budgets should be fixed in a special document.

How to compose for OSNO

At common system in the accounting policy for tax purposes, it is necessary to paint:

1. The method of accounting for income when calculating income tax (cash or accrual method).
2. Method for determining the value of fixed assets, inventories and goods.
3. Depreciation method for fixed assets and intangible assets.
4. The possibility of forming reserves for income tax, vacations and doubtful debts.
5. Forms and forms of tax registers: unified or developed independently.

Regional and local authorities have the right to establish reduced tax rates, approve additional benefits or completely exempt from payment. When compiling, be guided not only by federal law, but also the legal acts of subjects and municipalities.

How to compose with simplification

The simplified taxation system, according to the rules of the current legislation, provides for two types of accounting for enterprise income:

• "income" - the tax base is recognized total income for the reporting period, excluding expenses incurred;
• "income minus expenses" - the basis for calculating the liability is determined as the difference between total receipts and expenses.

Consider the distinguishing features in the table:

Index	"Income"	"Income minus expenses"
Object of taxation	If the accounting policy of NPOs on the simplified tax system (as well as for commercial enterprises) assumes the object of taxation "income", then when determining the payment, the organization takes into account only the receipt of funds.	We prescribe "d - r", that is, when calculating obligations, we take into account the receipts of funds reduced by expenses.
If the institution next reporting period plans to change the object of NO, then a notification to the Federal Tax Service is sent no later than December 30 of the current year (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
tax rate	It is not necessary to specify, since the rate is the same for this type of taxation - 6%.	The rate is 15% for all taxpayers.
The condition is relevant only if the regional authorities have reduced the tax rate. Otherwise, it is not necessary to indicate the size of the rate in the UE (clauses 1 and 2 of article 346.20 of the Tax Code of the Russian Federation).
Income and expense ledger	If the institution has chosen electronic record keeping, determine the order of printing, numbering, stapling of pages and their certification. Also fix the person responsible for storing the document.
Cost accounting	Not applicable.	Companies on the simplified tax system are eligible to reduce the income of this reporting period for losses of previous years (clause 7 of article 346.18 of the Tax Code of the Russian Federation). You can use the condition if the company in the unprofitable period was on the simplified tax system "d - r". Minimum tax. The Company has the right to deduct as expenses the difference between the listed minimum tax and the tax calculated in the usual way. Such conditions are spelled out in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation.

” dated November 21, 1996 and in accordance with the Accounting Regulation “Enterprise Accounting Policy” PBU 1/2008 (approved by order of the Ministry of Finance of the Russian Federation dated January 1, 2001 No. 000n).

1.2. The accounting policy of an NP is a set of accounting methods chosen by him - primary observation, cost measurement, current grouping and final generalization of the facts of statutory activities.

1.3. The USN regime applies to accounting and reporting of NP.

2. Organization of accounting in NP:

2.1. Responsibility for the organization of accounting in the NP and compliance with the law in the performance of business operations lies with the General Director.

2.2. Accounting is carried out Chief Accountant.

2.3. Timely provision of complete and reliable reporting carried out by the Chief Accountant.

2.4. The Chief Accountant is appointed and dismissed by the General Director and reports directly to him.

2.5. In case of disagreement between the General Director and the Chief Accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order Director General which bears full responsibility for the consequences of such operations.

3. The following persons have the right to sign primary accounting documents:

When changing financially responsible persons;

When revealing the facts of theft, abuse or damage to property;

In the event of a natural disaster, fire or other emergency;

In case of reorganization or liquidation of NP.

4.4 The inventory is carried out by a permanent inventory commission, its composition is determined by the order of the General Director.

5. Estimation of property and liabilities of NP:

5.1 The valuation of the property and liabilities of an IR is carried out in amounts rounded to the nearest ruble.

7.1. Low-value assets that meet the criteria of fixed assets should be reflected in accounting and financial statements in accordance with applicable law as part of inventories;

7.2. The value limit, within which low-value assets are recognized as inventories, is set at a cost of no more than 20,000 rubles;

7.3. The change in the value of fixed assets, at which they were accepted for accounting, should be made without revaluation on a voluntary basis;

7.4. The formation of the residual value of fixed assets, upon disposal, is carried out on a separate sub-account of account 01.

7.5. For objects of fixed assets, depreciation shall not be accrued in accordance with the current legislation.

Generalization of information on the amounts of depreciation accrued on a straight-line basis should be carried out using off-balance account 010 “Depreciation of fixed assets”.

The useful life is determined based on the expected life of the object, its physical wear and tear.

8. NP reporting:

8.1. The reporting period is the period from January 1 to December 31 of the year.

8.2. The reporting of the NP is approved in the manner prescribed by the charter in the following terms:

For annual accounts- within 90 days after the end of the year,

9.Norms for some expenses:

Daily allowance 500 rubles. in a day;

Accommodation and rent of premises at actual costs, but not more than 1500 rubles. per day.

9.2. Hospitality expenses are made in accordance with the approved estimate of income and expenses.

10.Control over business transactions:

10.1. Current and operational control over business operations is carried out by the Chief Accountant and the General Director.

10.2. Checking the accounting and reporting of the NP is carried out in accordance with the law and the Charter of the NP.

10.3. Control of accounting and reporting of NP is carried out during the annual audit.

11. Final provisions:

11.1. Changes to this provision and their entry into force occur in accordance with the law.

11.2. Additions to the annexes to this Regulation may be made by orders of the General Director.

11.3. Changes and additions to this Regulation may also be made to eliminate errors and omissions.

In accordance with current legislation, accounting in non-profit organization should be conducted on the basis of an accounting policy formed in accordance with the Accounting Regulation "Accounting policy of an organization" PBU 1/98, approved by Order of the Ministry of Finance Russian Federation dated December 9, 1998 No. 60n “On Approval of the Accounting Regulation “Accounting Policy of the Organization” RAS 1/98” (hereinafter RAS 1/98).

When forming an accounting policy, an accountant of a public organization should proceed from the fact that it should first of all reflect all the accounting methods used in this organization, on those issues for which the legislation provides for several possible accounting options or for which methods of accounting accounting at the regulatory level are not established at all.

The accounting policy of an enterprise is the main internal document that regulates the accounting and reporting procedures in a public organization.

Public organizations should remember that the accounting policy should be presented as a document that allows reducing the tax and accounting burden of today.

The accounting policy of a public association is formed in
in accordance with PBU 1/98. RAS 1/98 defines the basic principles for the formation and disclosure of an organization's accounting policy.

Article 6 federal law dated November 21, 1996 No. 129-FZ “On Accounting” the accounting policy is developed by the chief accountant (accountant) and approved by order or order of the head of the public association.

It affirms:

This discrepancy is faced by the accountant of a non-profit organization, when one after another there are issues of accounting for the paid value added tax, the acquisition and depreciation of fixed assets, the formation and expenditure of targeted funds.

The expansion of the scope of activities of non-profit organizations has increased the number of accounting problems.

There are questions about the distribution of costs, in the presence of entrepreneurial activity, accounting for exchange rate differences and others. All this leads to the fact that accountants come up with accounting schemes that are not confirmed in regulatory documents.

The situation is also complicated by the tax authorities.

Based on this, it is necessary to develop an integrated accounting system for non-profit organizations as soon as possible, covering all aspects of their activities from cash operations to reporting.

We draw your attention to the fact that such a system can only be formed by defining the conceptual basis of accounting, that is, that representation, understanding of the purposes of accounting, on the basis of which it will be formed.

The proposed concept is that, taking as a basis the budget accounting system approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions” (expires from October 1, 2005), adapt it to approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application”, amended taking into account the specifics of the activities of non-profit organizations, and ultimately receive a schematically completed accounting methodology. The main advantage of this approach is the use of a basic model focused on accounting for the movement of target funds. That is, the reflection of all transactions in accounting is modeled in terms of completeness and timely reflection of the formation and use of such funds.

The budget accounting system provides for the existence of several sub-accounts for accounting for spending funds:

200 cost estimates;

210 expenses to be distributed;

220 business expenses.

Sub-account data in budget plan accounts are similar to the accounts of the financial and economic activities of organizations number 20 "Main production", 25 "General production costs", and 23 "Auxiliary production".

Of greatest interest is the budget sub-account 210 "Costs for distribution". In accordance with the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions”. This sub-account takes into account expenses that, at the time of their occurrence, cannot be attributed directly to one or another source of financing. At the end of the reporting period, these amounts are distributed in proportion to the occupied space, the number of contingents or sources of funding.

A typical situation when it is necessary to use such an account is the situation when paying for the rent of premises in the presence of entrepreneurial activities in non-profit organizations. It should be noted that when considering the distribution of costs of non-profit organizations in the presence of entrepreneurial activity, an analogy with budgetary organizations is increasingly being drawn in the literature.

So, using the cost accounting methodology defined for budget institutions and a chart of accounts for self-supporting organizations, expenses for distribution in the accounting of non-profit organizations should be reflected in the debit of account 26 “General business expenses”.

Negative differences:

In accordance with Article 26 of the Law on Non-Commercial Organizations, the source of financing for the property of a non-commercial organization may be:

· regular and one-time receipts from the founders (participants, members);

· voluntary property contributions and donations;

· proceeds from the sale of goods, works, services;

· dividends (income, interest) received on shares, bonds, other securities and deposits;

· income received from the property of a non-profit organization;

· other receipts not prohibited by law.

To account for incoming funds, the Chart of Accounts provides for the “Target financing and receipts” account.

The expenditure of targeted revenues must be made in accordance with the goals and objectives of the non-profit organization.

The main issue that does not have an unambiguous solution today is the choice of the method for reflecting operations on account 86 “Target financing” - the cash method or the accrual method.

The extensive practice of applying by non-profit organizations of the classic account 86 "Targeted funding" combines two ways:

Cash method of accounting for income Money,

Combination of methods when spending funds. So cash expenses are written off on an actual basis, and payroll expenses on an accrual basis.

Operating normative documents The application of this or that method in relation to the formation of the “Target Financing” account is not directly regulated. In the comments or instructions, the wording “received funds” is used, that is, the use of the cash accounting method is implicitly provided.

If we turn to international practice, then international standards provide for the maximum possible use of the accrual method to record transactions on accounting accounts.

An example is the international standard financial reporting IAS 20 on the accounting for government grants.

The standard provides for two approaches to reflect revenue:

If the receipt does not include expenses (usually these are subsidies in the form of an asset), they can be applied on a cash basis (for example, a bus was transferred to a non-profit organization, such a transaction should be recorded after it is committed);

If the income involves spending or covering expenses already incurred (usually cash grants), the accrual principle should be applied.

However, this method can only be applied if:

Where there is reasonable certainty that such subsidies will be received;

If the organization satisfies the conditions for issuing such subsidies.

These provisions of the international standard can also be extended to accounting for targeted funds of non-profit organizations. That is, when generating account 86 “Target financing”, you can apply the accrual method if, at the reporting date, the organization has facts confirming the allocation of funds to it from the appropriate source.

For more information on the issues of accounting and taxation of non-profit organizations, you can find in the book of CJSC "BKR Intercom-Audit" "Non-profit Organizations".

Non-profit organizations, like commercial firms, are required to form their accounting policies for the purposes of accounting and tax accounting.
The formation of the accounting policy of any organization is significantly influenced by many factors: the purpose of its creation and the organizational and legal form, scale, structure, scope, number of personnel, and so on.
Since it is difficult to imagine a typical accounting policy for all existing forms of non-profit organizations, in this article we will consider accounting policies using the example of a horticultural non-profit partnership.

First, we recall that from 01.01.2019 the Federal Law of 07.29.2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amending certain legislative acts Russian Federation" (hereinafter - Law N 217-FZ), which replaced the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and country non-profit associations of citizens" (hereinafter - Law N 66-FZ).

For reference: Law N 217-FZ made appropriate changes and additions to whole line laws, including such fundamental ones as the Land Code of the Russian Federation, the Water Code of the Russian Federation, the Housing Code of the Russian Federation, the Urban Planning Code of the Russian Federation and the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

According to paragraph 1 of Article 4 of Law N 217-FZ, owners of garden land plots or garden plots, as well as citizens wishing to purchase such plots in accordance with land legislation, can create:
- horticultural non-profit partnerships;
- horticultural non-profit partnerships.
Thus, in contrast to Article 4 of Law N 66-FZ, such forms of non-profit organizations (hereinafter referred to as NPOs) have been abolished, such as:
- dacha non-profit partnerships;
- horticultural, horticultural or dacha consumer cooperatives;
- horticultural, horticultural or dacha non-profit partnerships.
That is, one of the tasks of Law N 217-FZ can be considered the reduction of organizational forms of NPOs in this area to two main ones, taking into account the purpose of land plots.

According to Article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. A similar definition of NCOs is contained in Article 2 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations" (hereinafter - Law No. 7-FZ). I agree with this definition of NCOs and the Ministry of Finance of Russia in Letter No. 03-11-11/33481 of May 8, 2019.
Moreover, they can be created only in those forms that are directly given in paragraph 3 of Article 50 of the Civil Code of the Russian Federation.
According to article 50 of the Civil Code of the Russian Federation, non-profit organizations can be created in the form of:
consumer cooperatives, which include, among other things, housing, housing-construction and garage cooperatives, mutual insurance companies, credit cooperatives, rental funds, agricultural consumer cooperatives;
public organizations, which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, bodies of public amateur performance, territorial public self-governments;
social movements;
associations (unions), which include, including non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;
associations of property owners, which include, among other things, associations of homeowners, horticultural or horticultural non-profit partnerships;

For reference: as already noted, as of January 1, 2019, in connection with the amendments made by Law N 217-FZ, horticultural, horticultural and dacha consumer cooperatives have been excluded from the list of organizational and legal forms of NPOs and two forms of non-profit organizations have been introduced - horticultural or horticultural non-profit partnerships.

Cossack societies included in State Register Cossack societies in the Russian Federation;
indigenous communities small peoples Russian Federation;
funds, which include, including public and charitable foundations;
institutions, which include state institutions (including state academies of sciences), municipal institutions and private (including public) institutions;
autonomous non-profit organizations;
religious organizations;
public law companies;
bar associations;
bar associations (which are legal entities);
state corporations;
notary chambers.

The list of NPO forms is closed and is not subject to extended interpretation.
According to paragraph 3 of Article 4 of Law N 217-FZ, horticultural or horticultural non-profit partnership is a type of association of property owners.
Clause 1 of Article 123.12 of the Civil Code of the Russian Federation determines that a partnership of real estate owners is recognized as a voluntary association of owners real estate(rooms in a building, including in an apartment building, or in several buildings, residential buildings, garden houses, garden or garden plots, etc.), created by them for joint possession, use and, within the limits established by law, of the disposal of property (things), by virtue of the law located in their common property or in general use, as well as to achieve other goals provided for by laws.