Утвержден федеральный стандарт, устанавливающий требования к документам бухучета

Екатерина Уцына

Утвержден федеральный стандарт, устанавливающий требования к документам бухучета
Angurt / Depositphotos.com

Минфин России утвердил федеральный стандарт бухучета ФСБУ 27/2021 «Документы и документооборот в бухгалтерском учете» (приказ Минфина России от 16 апреля 2021 г. № 62н). Стандарт будет обязательным к применению с 1 января 2022 года, однако организация может принять решение о применении настоящего стандарта до указанного срока.

Стандарт устанавливает требования к документам бухучета и документообороту в бухучете экономических субъектов, за исключением организаций бюджетной сферы. Под документами бухучета понимаются первичные учетные документы и регистры бухучета, а под документооборотом – движение документов бухучета в экономическом субъекте с момента их составления до завершения исполнения (в частности, использования для составления бухгалтерской (финансовой) отчетности, помещения в архив).

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Стандартом определены требования к документам бухучета, порядок исправления и хранения документов бухучета, а также правила ведения документооборота в бухучете. Так, в частности, указывается, что организация документооборота должна обеспечивать своевременное отражение объектов бухучета, в том числе передачу первичных учетных документов для регистрации содержащихся в них данных в регистрах бухучета и составление на их основе бухгалтерской (финансовой) отчетности, а также предотвращение несанкционированного доступа к документам бухучета.

Источник: garant.ru

54 комментария

Hey there! This post couldn’t be written any better! Reading through this post reminds me of my good old room mate! He always kept talking about this. I will forward this write-up to him. Pretty sure he will have a good read. Many thanks for sharing!

When I originally commented I clicked the -Notify me when new feedback are added- checkbox and now every time a comment is added I get four emails with the same comment. Is there any manner you possibly can take away me from that service? Thanks!

Hi there very nice blog!! Guy .. Beautiful .. Amazing .. I’ll bookmark your blog and take the feeds additionally…I’m glad to search out so many useful info here within the submit, we’d like work out more strategies on this regard, thank you for sharing.

Hey! I know this is kind of off topic but I was wondering if you knew where I could locate a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having trouble finding one? Thanks a lot!

It’s a pity you don’t have a donate button! I’d without a doubt donate to this brilliant blog! I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to fresh updates and will share this blog with my Facebook group. Chat soon!

Howdy! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? I’m getting fed up of WordPress because I’ve had problems with hackers and I’m looking at alternatives for another platform. I would be fantastic if you could point me in the direction of a good platform.

I enjoy you because of your entire work on this web site. My aunt enjoys engaging in investigations and it’s simple to grasp why. Most people know all concerning the powerful method you render functional suggestions via the web blog and in addition boost response from other ones on this topic so our own princess is undoubtedly discovering a lot. Enjoy the rest of the year. Your conducting a fabulous job.

Уведомление: blote tieten

I simply wanted to post a brief note to appreciate you for all the fabulous strategies you are showing here. My incredibly long internet investigation has at the end of the day been honored with excellent points to talk about with my friends and classmates. I would believe that we website visitors actually are really endowed to dwell in a very good website with so many awesome people with valuable suggestions. I feel rather lucky to have come across your webpage and look forward to tons of more cool times reading here. Thank you once again for a lot of things.

Уведомление: vegan lippenstift

What i don’t understood is actually how you are not really much more well-liked than you may be now. You’re so intelligent. You realize therefore significantly relating to this subject, produced me personally consider it from a lot of varied angles. Its like men and women aren’t fascinated unless it is one thing to do with Lady gaga! Your own stuffs great. Always maintain it up!

I’ve been browsing online more than 3 hours lately, yet I by no means found any interesting article like yours. It is beautiful worth sufficient for me. Personally, if all site owners and bloggers made just right content as you did, the net might be much more helpful than ever before.

Do you have a spam issue on this website; I also am a blogger, and I was curious about your situation; many of us have developed some nice procedures and we are looking to trade methods with others, please shoot me an email if interested.

I would like to thnkx for the efforts you have put in writing this web site. I’m hoping the same high-grade blog post from you in the upcoming as well. In fact your creative writing abilities has encouraged me to get my own website now. Actually the blogging is spreading its wings fast. Your write up is a good example of it.

There are definitely a number of particulars like that to take into consideration. That is a great point to deliver up. I provide the ideas above as normal inspiration but clearly there are questions just like the one you deliver up the place a very powerful factor will probably be working in honest good faith. I don?t know if greatest practices have emerged round things like that, but I’m sure that your job is clearly recognized as a good game. Each boys and girls really feel the influence of only a second’s pleasure, for the rest of their lives.

Greetings from Ohio! I’m bored to tears at work so I decided to browse your site on my iphone during lunch break. I enjoy the knowledge you provide here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyways, very good site!

Thanks a lot for giving everyone an exceptionally terrific chance to discover important secrets from this blog. It is usually so excellent plus jam-packed with a good time for me and my office colleagues to search your web site particularly three times every week to study the latest secrets you have got. Not to mention, I’m just actually fulfilled for the staggering secrets you give. Selected 4 areas in this post are clearly the most effective I’ve ever had.

Добавить комментарий

*

15 − семь =