Each organization that maintains accounting, regardless of the organizational and legal form and form of ownership, is obliged to develop and adopt an accounting policy for accounting and tax purposes. The accounting policy adopted by the organization is binding on all its divisions.
It is necessary
Tax Code of the Russian Federation, Federal Law "On Accounting", Regulation on Accounting "Accounting Policy of the Organization" PBU 1/2008
Instructions
Step 1
If during the previous period you applied a certain accounting policy, leave it as it was, automatically transferring its effect to the next period. However, during this time, there could have been some changes in tax legislation and accounting regulations, so it is possible that the accounting policy will need to be adjusted.
Step 2
Draw up the accounting policy of the organization for accounting purposes, guided by the requirements of the Federal Law "On Accounting", Accounting Regulations PBU 1/2008. The law and regulations do not provide for a single methodology for drawing up an accounting policy, an organization has the right to develop its provisions independently.
Step 3
Develop and draw up an organization's accounting policy for tax purposes. The grounds for drawing up accounting policies for these purposes are set out in the Tax Code of the Russian Federation. Form an accounting policy based on the assumptions and assumptions about the future activities of the organization.
Step 4
Fill out the accounting policy by order or order for the organization signed by the head. The legislation does not provide for the form of such an order; you can develop it yourself.
Step 5
Develop a working chart of accounts for the organization as an annex to accounting policies. If the organization is small, include accounting policies in the text of the order or order.
