Екатерина Уцына
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Министерство подготовило поправки в десять федеральных стандартов бухгалтерского учета для организаций государственного сектора:
«Непроизведенные активы»1, утв. приказом Минфина России от 28 февраля 2018 г. № 34н; «Информация о связанных сторонах»2, утв. приказом Минфина России от 30 декабря 2017 г. № 277н; «Бухгалтерская (финансовая) отчетность с учетом инфляции»3, утв. приказом Минфина России от 29 декабря 2018 г. № 305н; «Отчет о движении денежных средств»4, утв. приказом Минфина России от 30 декабря 2017 г. №278н; «Бюджетная информация в бухгалтерской (финансовой) отчетности»5, утв. приказом Минфина России от 28 февраля 2018 г. № 37н; «Концессионные соглашения»6, утв. приказом Минфина России от 29 июня 2018 г. № 146н; «Запасы»7, утв. приказом Минфина России от 7 декабря 2018 г. № 256н; «Представление бухгалтерской (финансовой) отчетности»8, утв. приказом Минфина России от 31 декабря 2016 г. № 260н; «Долгосрочные договоры»9, утв. приказом Минфина России от 29 июня 2018 г. № 145н; «Влияние изменений курсов иностранных валют»10, утв. приказом Минфина России от 30 мая 2018 г. № 122н.
Некоторые предлагаемые поправки однотипны. Так, например, во всех преамбулах приказов предлагается уточнить, что утверждаются стандарты в целях регулирования бюджетного учета нефинансовых и финансовых активов и обязательств Российской Федерации, а также не только составления, но и представления, рассмотрения и утверждения бюджетной, бухгалтерской (финансовой) отчетности государственных (муниципальных) бюджетных и автономных учреждений.
Помимо этого предусмотрены и индивидуальные изменения. Так, например, в стандарте «Информация о связанных сторонах» предлагается прописать, что для своевременного составления годовой бухотчетности информация о составе связанных сторон формируется не позднее первого рабочего дня года, следующего за отчетным. Делается это на основании аналитического учета, обеспечиваемого при ведении бухучета.
В стандарте «Отчет о движении денежных средств» уточняется терминология, применяемая в документе. Так, к инвестиционным операциям предлагается отнести не только приобретение или создание и реализация основных средств и нематериальных и непроизведенных активов, но и реализацию биологических активов и материальных запасов, за исключением готовой продукции, биологической продукции и товаров. При этом по инвестиционным операциям будут отражаться расходы на приобретение услуг, работ для целей капвложений в нефинансовые активы (за исключением материальных запасов, в том числе в составе государственной казны публично-правового образования).
Что касается стандарта «Бюджетная информация в бухгалтерской (финансовой) отчетности», то в нем законодатель намерен установить, что отчет о бюджетных обязательствах составляется и представляется по состоянию на 1 июля, 1 октября, 1 января года, следующего за отчетным, исключив при этом срок в 1 апреля. Также предлагается больше не включать в пояснительную записку к балансу учреждения сведения о результатах деятельности по исполнению государственного (муниципального) задания.
Стандарт «Запасы» будет применяться при составлении и представлении бюджетной отчетности, бухгалтерской (финансовой) отчетности государственных (муниципальных) бюджетных и автономных учреждений начиная с отчетности 2020 года. Предлагается также изменить и порядок оценки первоначальной стоимости запасов. Так, если обменная операция не является таковой на коммерческих условиях или справедливую стоимость ни полученных, ни переданных активов невозможно надежно оценить, то оценка первоначальной стоимости полученных запасов производится на основании стоимости переданных взамен материальных запасов или остаточной стоимости переданных в результате обменной операции основных средств. Если же и такие сведения по каким-либо причинам недоступны, то запасы отражаются в условной оценке, равной один объект — один рубль. Аналогичное правило будет действовать и при условии, что на дату передачи остаточная стоимость передаваемых взамен основных средств нулевая.
Также предлагается уточнить, что затраты, произведенные субъектом учета в результате реализации готовой продукции, в том числе в процессе ее продвижения на рынке, относятся к издержкам обращения от реализации и не включаются в себестоимость готовой продукции, работ (услуг), а отражаются в составе расходов, относимых на финансовый результат текущего периода.
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1 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 28 февраля 2018 г. № 34н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Непроизведенные активы» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097387). 2 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 30 декабря 2017 г. № 277н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Информация о связанных сторонах» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097388). 3 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 29 декабря 2018 г. № 305н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Бухгалтерская (финансовая) отчетность с учетом инфляции» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097390). 4 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 30.12.2017 №278н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Отчет о движении денежных средств» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097393). 5 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 28 февраля 2018 г. № 37н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Бюджетная информация в бухгалтерской (финансовой) отчетности» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097395). 6 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 29 июня 2018 г. № 146н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Концессионные соглашения» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097396). 7 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 7 декабря 2018 г. № 256н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Запасы» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097397). 8 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 31 декабря 2016 г. № 260н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Представление бухгалтерской (финансовой) отчетности» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097398). 9 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 29 июня 2018 г. № 145н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Долгосрочные договоры» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097400). 10 С текстом законопроекта «О внесении изменений в приказ Министерства финансов Российской Федерации от 29 декабря 2018 г. № 305н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Бухгалтерская (финансовая) отчетность с учетом инфляции» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/15/11-19/00097401). По-видимому, в тексте названия законопроекта допущена опечатка. Вместо слов «приказ Министерства финансов Российской Федерации от 29 декабря 2018 г. № 305н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Бухгалтерская (финансовая) отчетность с учетом инфляции» следует читать «приказ Министерства финансов Российской Федерации от 30 мая 2018 г. № 122н «Об утверждении федерального стандарта бухгалтерского учета для организаций государственного сектора «Влияние изменений курсов иностранных валют».
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