At the end of each financial year, the accounting department is required to draw up an annual accounting report. The beginning of next year indicates that it is time to adopt a new accounting policy. You can leave the previous one, automatically transferring its effect to the next period. But we must not forget that with the arrival of the new financial year, changes and additions could appear in various provisions on accounting and tax legislation.
It is necessary
Regulation on accounting "Accounting policy of the organization" PBU 1/2008, Federal Law "On accounting" dated November 21, 1996 No. 129-FZ (current edition), Tax Code of the Russian Federation
Instructions
Step 1
Based on the requirements of the Federal Law on Accounting, PBU 1/2008 and other provisions on accounting, draw up an organization's accounting policy for accounting purposes. Legislative and regulatory acts do not provide for a unified methodology for drawing up accounting policies. Organizations are given the right to develop its provisions themselves, but in accordance with legislative acts.
Step 2
Based on the requirements of the Tax Code of the Russian Federation, draw up the accounting policy of the organization for tax purposes. Legislative and regulatory acts also do not provide for a unified methodology for drawing up accounting policies. Organizations are given the right to develop its provisions themselves, but in accordance with legislative acts.
Step 3
Draw up the accounting policy of the organization by order (decree) signed by the head of the organization. The form of such an order (instruction) is developed independently.
Step 4
Develop a working chart of accounts of the organization for the new financial year as an Appendix to the accounting policy.
