Утверждены новые федеральные стандарты бухучета для организаций госсектора

Наталья Ключевская

Утверждены новые федеральные стандарты бухучета для организаций госсектора
ptnphoto / Depositphotos.com

Соответствующие приказы Минфина зарегистрированы в Минюсте России.

Речь идет о таких федеральных стандартах бухучета для организаций госсектора, как:

«Доходы»; «Учетная политика, оценочные значения и ошибки»; «События после отчетной даты».

Эти стандарты будут применяться при ведении бюджетного учета, бухучета государственных (муниципальных) бюджетных и автономных учреждений с 1 января 2019 года, а также при составлении бюджетной отчетности, бухгалтерской (финансовой) отчетности (далее – Отчетность) таких учреждений начиная с отчетности 2019 года.

Так, стандарт «Доходы» будет использоваться при учете доходов, раскрытии в Отчетности информации о доходах, если иное не установлено другими нормативными правовыми актами, регулирующими ведение бухучета и составление Отчетности.

Согласно стандарту, доход для целей бухучета признается в результате совершения фактов хозяйственной жизни или наступления событий, в результате которых ожидается получение экономических выгод или полезного потенциала, связанных с этими операциями (событиями) при условии, что их сумма (денежная величина) может быть надежно определена. Признание отдельных учетных групп доходов осуществляется с учетом особенностей, предусмотренных стандартом.

При этом стандарт выделяет две отдельные учетные группы доходов – доходы от необменных операций и доходы от обменных операций. К первой группе отнесены доходы от налогов, сборов, в т.ч. госпошлин и таможенных платежей, от страховых взносов на обязательное соцстрахование, от безвозмездных поступлений от бюджетов, от штрафов, пеней, неустоек, возмещения ущерба и прочие доходы от необменных операций. В свою очередь, доходами от обменных операций признаются доходы от собственности и доходы от реализации. В стандарте конкретизирован порядок признания (принятия к бухучету) перечисленных доходов.

Стандарт «Учетная политика, оценочные значения и ошибки» устанавливает единые требования к формированию, утверждению и изменению учетной политики, а также правила отражения в Отчетности последствий изменения учетной политики, оценочных значений и исправлений ошибок. В частности, указывается, с учетом каких особенностей формируется учетная политика, кто уполномочен на ее формирование и утверждение. Перечислены и случаи изменения учетной политики – оно производится, если:

изменилось законодательство о бухучете, нормативные правовые акты, регулирующие ведение бухучета и составление Отчетности; субъектом учета сформированы и утверждены новые правила (способы) ведения бухучета, применение которых позволит представить в Отчетности релевантную и достоверную информацию; существенно изменились условия деятельности субъекта учета, включая его реорганизацию, изменение возложенных на него полномочий или выполняемых функций.

Для чего нужна учетная политика, кто ее составляет и какие положения не следует в нее включать? Узнайте из материала «Учетная политика (для госсектора)» в «Энциклопедии решений. Госсектор: учет, отчетность, финконтроль» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Оговаривается, что изменение учетной политики производится с начала отчетного года, если иное не обусловлено причиной такого изменения.

Что касается ошибок в Отчетности, то таковыми считаются пропуск и (или) искажение, возникшие при ведении бухучета и (или) формировании Отчетности в результате неправильного использования или неиспользования информации о фактах хозяйственной жизни отчетного периода, которая была доступна на дату подписания Отчетности и должна была быть получена и использована при ее подготовке. Прописаны правила исправления и отражения ошибок текущего периода в Отчетности, а также особенности раскрытия информации в отношении ошибок предшествующих лет.

Наконец, стандарт «События после отчетной даты» содержит классификацию фактов хозяйственной жизни, которые возникли в период между отчетной датой и датой подписания и (или) принятия Отчетности за отчетный период. Имеются в виду события, которые оказали или могут оказать существенное влияние на финансовое положение, финансовый результат или движение денежных средств субъекта отчетности.

Одновременно урегулированы правила отражения в бухучете указанных фактов хозяйственной жизни, а также порядок раскрытия информации о событиях после отчетной даты при составлении и представлении Отчетности.

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