Екатерина Уцына
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Минфин России утвердил программу разработки федеральных стандартов бухгалтерского учета на 2019-2021 годы. (приказ Минфина России от 5 июня 2019 г. № 83н)1. Также приказом признается утратившим силу более ранняя программа разработки стандартов на 2018-2020 годы.
В программе идет речь о 12 стандартах бухучета. По пяти из них уже разработаны проекты – «Запасы», «Нематериальные активы», «Основные средства», «Незавершенные капитальные вложения», «Документы и документооборот в бухгалтерском учете». Предполагаемая дата вступления их в сиду для обязательного применения – 2021 год. Еще два стандарта, которые тоже должны вступить в силу в этом году – «Некоммерческая деятельность» и «Бухгалтерская отчетность» – находятся в стадии разработки. Срок предоставления проекта по ним установлен на IV квартал 2019 года. В этом же периоде должен быть разработан стандарт «Доходы», однако примянять его надо будет с 2022 года.
На 2022 год запланировано еще три стандарта – «Участие в зависимых организациях и совместная деятельность», «Финансовые инструменты» и «Долговые затраты». Начало разработки первого из них запланировано на III квартал 2019 года, а проект будет готов уже в начале 2020 года. В это же время начнется разработка второго стандарта – «Финансовые инструменты», проект которого будет подготовлен в III квартале 2020 года. После этого Минфин России приступит к разработке третьего стандарта – «Долговые затраты», проект по которому ожидается в начале 2021 года. Параллельно с этим стандартом будет идти разработка стандарта «Расходы», который будет обязательным к применению с 2023 года.
О том, кто может не применять федеральные стандарты бухучета, читайте в материале «Положения (стандарты) по бухгалтерскому учету (ПБУ и ФСБУ)» в «Энциклопедии решений. Бухгалтерский учет и отчетность». Получите полный доступ на 3 дня бесплатно!
Помимо разработки новых стандартов Минфином России будут вноситься поправки и в уже действующие. Так, изменения затронут ПБУ 16-02 «Информация по превращаемой деятельности». Проект поправок по нему уже составлен и вступит в силу с начала 2020 года. К IV кварталу 2019 года будет разработан проект поправок в ПБУ 1/2008 «Учетная политика организации» в части распространения некоторых положений на дочерние организации. Обязательными к применению нововведения будут начиная с 2021 года.
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1 С текстом приказа Минфина России от 5 июня 2019 г. № 83н «Об утверждении программы разработки федеральных стандартов бухгалтерского учета на 2019-2021 гг. и о признании утратившим силу приказа Министерства финансов Российской Федерации от 18 апреля 2018 г. № 83н» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201906270021).
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