employee from 01.01.1920 to 01.01.1921
Moskva, Moscow, Russian Federation
Th e article is devoted to topical issues of audit of organizations-recipients of state aid in terms of voluntary transition to a new accounting procedure established by the Order of the Ministry of Finance of the Russian Federation dated December 4, 2018 No. 248n, which amended the Federal accounting standard (FSB (PBU)) 13/2000 «Accounting of state aid», approved by the order of the Ministry of Finance of the Russian Federation No. 92n of October 16, 2000. These amendments for mandatory application shall enter into force on January 1, 2020. However, in 2019, reporting organizations-recipients of state aid could apply the standard with changes voluntarily, indicating this in their accounting policies, as well as disclosing in the accounting (fi nancial) statements for 2019. Th e transition to the new accounting procedure implies a retrospective approach to changing the accounting policy and no special transition period has been established by the Ministry of Finance. Th e article deals with the main theoretical and practical aspects of the new order of accounting and disclosure in the reporting of state aid.
audit of accounting (financial) statements, state aid, state aid to Finance capital expenditures, deferred income
1. Federal'nyy zakon «O buhgalterskom uchete» № 402-FZ ot 6 dekabrya 2011 goda. [Elektron. resurs] – Rezhim dostupa: http://www.consultant.ru.
2. Prikaz Minfina RF ot 16.10.2000 N 92n (red. ot 18.09.2006) "Ob utverzhdenii Polozheniya po buhgalterskomu uchetu "Uchet gosudarstvennoy pomoschi" PBU 13/2000". [Elektron. resurs] – Rezhim dostupa: http://www.consultant.ru.
3. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy otchetnosti organizaciy za 2018 god. Prilozhenie k pis'mu Minfina Rossii ot 21.01.2019 N 07-04-09/2654. [Elektron. resurs] – Rezhim dostupa: http://www.consultant.ru.
4. Sotnikova L.V. Uchet gosudarstvennyh subsidiy na stroitel'stvo. - //Buhuchet v stroitel'nyh organizaciyah. 2013. № 7. S. 6-18.
5. Sotnikova L.V. Uchet procentov po zaemnym sredstvam, kompensiruemyh gosudarstvennymi subsidiyami. - //Buhuchet v stroitel'nyh organizaciyah. 2013. № 11. S. 13-18.
