Екатерина Уцына
AllaSerebrina / Depositphotos.com
Минфин России ввел в действие на территории России новый стандарт МСФО, вносящий поправки в стандарт о представлении финансовой отчетности. Он разъясняет особенности классификации обязательств как краткосрочных или долгосрочных (приказ Минфина России от 14 июля 2020 г. № 142н «О введении документа международных стандартов финансовой отчетности «Классификация обязательств как краткосрочных или долгосрочных (Поправки к МСФО (IAS) 1)»). Документ вступает в силу на территории России для добровольного применения со дня опубликования, а для обязательного – в сроки, указанные в документе.
Согласно стандарту, организация должна классифицировать обязательство как краткосрочное, когда, в частности, на дату окончания расчетного периода у нее нет права отсрочить урегулирование обязательства по меньшей мере на 12 месяцев после окончания отчетного периода.
Такое право организации должно быть реальным и должно существовать на дату отчетного периода. Если право отсрочить урегулирование обязательств зависит от выполнения организацией определенных условий, то такое право будет существовать на дату окончания отчетного периода только в том случае, если организация выполнила эти условия на дату окончания отчетного периода. Выполнить их нужно даже если проверка их выполнения осуществляется кредитором позднее.
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Также прописывается, что если в рамках существующего кредитного соглашения организация имеет право на дату отчетного периода отсрочить погашение обязательства на срок, составляющий минимум 12 месяцев после окончания отчетного периода, то она классифицирует это обязательство как долгосрочное, даже если бы в противном случае это обязательство подлежало бы погашению в более короткий срок. Если такое право отсутствует, то она не принимает во внимание потенциальную возможность рефинансирования и классифицирует это обязательство как краткосрочное.
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