Внесены изменения в план счетов бухучета автономных учреждений

Екатерина Уцына

Внесены изменения в план счетов бухучета автономных учреждений
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Минфин России внес изменения в план счетов бухгалтерского учета автономных учреждений и инструкцию по его применению (приказ Минфина России от 30 октября 2020 г. № 256н). В настоящее время документ находится на регистрации в Минюсте России. С текстом приказа можно ознакомиться на официальном сайте Министерства в подразделе «Бухгалтерский учет и бухгалтерская (финансовая) отчетность государственного сектора» раздела «Бюджет» рубрики «Деятельность».

Указывается, что новые правила будут применяться при формировании учетной политики и показателей бухучета, начиная с 2021 года, за исключением отдельных положений, которые должны будут применяться при ведении бухгалтерского учета и составлении бухгалтерской отчетности на 1 января 2021 года. Положения инструкции в части аналитического учета могут применяться уже в 2020 году по решению субъекта учета, принятому в рамках формирования его учетной политики.

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В план счетов пополняется счетами, в частности для отражения НИОКРов – особо ценного движимого имущества учреждения, программного обеспечения и баз данных и иных объектов интеллектуальной собственности.

Источник: garant.ru

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