Accounting policy is a fundamental document that is the foundation for the financial accounting of an enterprise. It contains information that is a tool for the implementation of accounting in the organization, internal law and accounting rules of the enterprise.
Instructions
Step 1
Based on chapter 25 of the Tax Code of the Russian Federation, when formulating accounting policies for taxation. The changes made relate to the establishment of the sequence of formation of the base for the calculation of different types of taxes, as well as the procedure for their calculation. The accounting policy includes the conduct of primary observation, cost measurement, the current grouping, as well as the final generalization of the economic activity of the enterprise.
Step 2
Display in the accounting policy of the organization methods of amortization of intangible assets, fixed assets, estimates of inventories, finished goods, as well as income and expenses.
Step 3
Approve the following documents for making changes to the accounting policy of the enterprise: working charts of accounts; forms of primary accounting documentation and internal reporting; rules for taking inventory; methodology for assessing the types of liabilities and property; rules of document management; credential processing technology; the procedure for monitoring business transactions.
Step 4
Reflect the following points in the accounting policy of the enterprise: the method of determining the values that form the tax base, general rules for maintaining tax accounting, forms of the analytical register of tax accounting. It is also necessary to introduce methodological techniques and methods of tax accounting into the accounting policy.
Step 5
Make a decision to change the accounting policy from the beginning of the next tax period. If you make changes to the accounting policy for calculating income tax, for example, after the reorganization of a legal entity, the old tax payment procedure will apply until the end of the tax period.
Step 6
Apply the accounting policies adopted by the enterprise consistently from year to year. It is not necessary to make a new order to change the accounting policy. To do this, make additions and changes to the existing order. Making adjustments to the accounting policy is allowed in the event of: changes in legislation or accounting regulations, the development of new accounting methods by the company, significant changes in the conditions of the company.
