Financial accounting in organizations is carried out on the basis of an approved accounting policy. It defines the procedure for conducting accounting and tax accounting, establishes a methodology for determining the values included in the tax base. You can make changes to the accounting policy as follows.
Instructions
Step 1
Make changes to the accounting policy of the organization for accounting purposes in the following cases: - if the legislation of the Russian Federation has changed; - if the regulatory documents on accounting have changed; - if the organization has developed other methods or methods of accounting; - if the operating conditions of the organization have changed significantly … Changes in the accounting policy for tax accounting purposes are introduced in cases where the legislation on taxes and fees or the applied accounting methods have changed.
Step 2
Draw up additions to the accounting policy from the beginning of the new tax period in accordance with Article 313 of the Tax Code of the Russian Federation. Write and sign a change order by your supervisor. It must be issued before January 1st of the new tax period. If changes are made to the accounting policy for tax purposes in connection with changes in the legislation on taxes and fees, draw up such an order no earlier than from the moment they come into force.
Step 3
Reflect the changes made in the explanatory note to the financial statements. Apply approved accounting policies for accounting purposes year after year without issuing an approval order annually. An accounting policy for tax accounting purposes can be adopted every year in accordance with the principles of consistency in the application of the rules and regulations of tax accounting.
Step 4
If during the tax period new types of activities appeared in the organization, define and reflect in the accounting policy for tax purposes the principles and the procedure for their reflection. Such changes must be made during this period. Issue the approval of new forms of tax accounting registers by drawing up annexes to the accounting policy.
