Accounting and assessment of obligations. Regulatory - legal regulation of accounting of loans and loans Regulatory regulation of short-term obligations of the organization

In OJSC "Simferopolselmash "Accounting for long-term and current obligations is carried out in accordance with regulatory documents having different status. Some of them are mandatory for use, others are advisory.

The legislative framework of Ukraine, regulating the accounting of long-term and current liabilities, includes the following legislative and regulatory documents in the form of the following four levels of accounting regulatory system:

First level - Legislative. At this level state regulation Accounting and reporting is carried out by the President of Ukraine, the National Assembly on the basis of the Constitution of Ukraine. The most important legislative act of this level is the Law of Ukraine "On accounting and financial reporting"Dated July 16, 1999 No. 996-14 with changes and additions of December 22, 2011. No. 4224-17, which defines the legal and methodological foundations of the organization and accounting of accounting, establishes the requirements for the preparation and submission accounting reporting, regulates relationships on accounting and reporting in Ukraine.

Civil Code of Ukraine of June 19, 2003. No. 980-4 with changes and additions of December 22, 2011. No. 4220-4, in the first part of which the most important regulations of accounting in organizations, including the presence of an independent balance of each legal entity, the obligation of the annual approval accounting report, mandatory cases Compilation audit report, regulation, reorganization and liquidation of a legal entity and others.

Code of Law on Proceedings of Ukraine of December 10, 1971. № 322-8 with changes and additions from September 08, 2011. No. 3720-6, which regulates labor relations.

Tax Code of Ukraine dated December 2, 2010 № 2755-6 with changes and additions of December 22, 2011. № 4279-6. The code establishes the tax system, fees (duties) levied to the budget of Ukraine, the basic principles of taxation in Ukraine, establishes the rights and obligations of payers, tax authorities and other participants in relations regulated by tax laws.

On the second level - Regulatory regulation of accounting and reporting is carried out. It is represented by regulatory acts of the President and BP of Ukraine and other legal authorities who have the right to develop and approve within their competence required for the performance of the norm.

The main documents in the regulatory system of accounting in Ukraine are also Account plan and instructions for its application. The Methodological Council on accounting under the Ministry of Finance was approved

Plan of accounting accounts of assets, capital, obligations and economic operations enterprises and organizations;

Instructions on the application of an accounting account plan of assets, capital, commitments and economic operations of enterprises and organizations;

Account of accounting accounts of budgetary institutions;

The procedure for applying an accounting account plan of budgetary institutions;

Regulations on the procedure for conducting accounting of individual assets and operations of enterprises of state, communal sectors of the economy and other organizations that own and / or use objects of state or communal property;

Plan of accounts accounts for banks of Ukraine;

Accounting plan for assets, capital, obligations and economic operations of small business entities.

Instruction number 7 "Pro non-cash payments In the economic turnover of Ukraine, "is a single regulatory act regulating on a general methodological basis, non-cash settlements in the currency of Ukraine, carried out in the territory of the state.

TO third The level in the organization of OJSC "Simferopolselmash" includes an order for accounting policies, work plan of accounts. Accounting policies in the studied organization approved by the Order of the Director of December 31, 2009. It addresses the methodological and organizational and technical aspects of accounting, the structure of the working plan of accounts. An example of internal documentation may be: official instructions Accounting workers, document management schedule and other documents.

Regulatory acts, which discusses issues of regulation of settlement operations, as follows from the above list of sources used, include codes, laws, provisions, accounting accounts plan, instructions, recommendations and other types of documents. Their main goal is to establish the correctness of accounting for long-term and current obligations.

The total debt of a legal entity on loans and loans obtained for up to one year or one balance period.

The fulfillment of these obligations is made exclusively at the expense of current assets available. The difference in assets and liabilities is a working capital of a legal entity.

The essence of short-term debt obligations

The leadership of most companies, the solution of urgent tasks is carried out by attracting third-party sources of financing. As a rule, these are loans and loans limited to a small (no more than 12 months) temporary gap.

Based on this circumstance, the payments on short-term debts are the task of paramount importance, since the amounts of short-term loans (loans) even after their enrollment at the expense do not become the property of the company. The borrower can only use them for a limited period of time. In essence, this is an ordinary borrowed capital. Being one of the famous forms credit fundsThe obligations limited in time execution are characterized by the following features:

• The direction and nature of the company's activity in a certain segment of the market form the total amount of short-term liabilities (hereinafter referred to as the text of the KO). Dynamic production and growing sales scale of products require a significant increase in planned costs. This value determined by the term "financial leverage coefficient" initiates the increase in the need for borrowed (credit) capital.
• The presence of a legal entity to forms a kind of source of free borrowed capital.
• The total volume of short-term debt obligations has consistently affects the duration of the financial cycle of a legal entity. More precisely, the amount of capital intended for the recruitment of current funds. The further the date of repayment of obligations, the less the amount of the funds of the funds are needed to cover the priority needs.
• The promising forecast of Co. is usually exclusively evaluated, since the overwhelming part of the basic charges of such obligations is quite difficult to calculate. This is due to the uncertainty of the main parameters of the company's functioning.
• The frequency of making payments on repayment of accruals directly forms the volume of KO and allows to determine the possibility and degree of regulation of financial sources.
• Repayment of Co. is carried out at the expense of resources used in the daily activities of the legal entity. And this factor is the main distinguishing feature of short-term obligations. In addition, the radical sign of capital obtained under short-term debt liability is the possibility of its appeal to the cash equivalent, the use of which is carried out during the year, or one balance period.

Components of short-term liabilities

In the reporting on debt obligations, all borrowed funds of the company are indicated. Registration of short-term responsibility is made with indispensable consideration of the following components:

• accounts payable;
• funds employed for a long time, subject to the return of any part of them during the year;
• conditional payment;
• tax deductions;
• debt obligations, decorated as "to demand";
• unopened company revenues;
• deposits posted for a time interval of no more than one year;
• dividends on shares paid to owners;
• bill of exchange rates less than a year;
• debt, the date of the repayment of which occurs in less than twelve months.

Short-term liabilities Conditionally classified by three main categories.

Consider various types of evaluation in domestic regulatory documents and in educational literature on accounting (Table 2).

Table 2. Regulationsgoverning the assessment of various assets in Russia

It should be noted that most regulatory documents shown in Table. 2, the rules of initial and subsequent assessment of the listed assets are governed. According to PBU 6/01, PBU 14/2006, PBU 19/02 and PBU 5/01 The initial assessment of the corresponding assets varies depending on the source of the receipt: for the fee, with a contribution to authorized capital, under the contract of donation, when creating the organization itself. In tab. 3 summarized ways to determine the cost of these assets when they are taking into account depending on the source of the receipt.

Table 3. Determination of the value of assets when making them to account, depending on the source of admission

Specified in Table. 3 regulatory documents also regulates the composition of the actual costs included in the initial value of assets purchased for a fee or created by the Organization itself. At such costs include:

• 1. Amounts paid in accordance with the Supplier's contract (Seller);
• 2. Payment for information and consulting services related to the acquisition of an asset;
• 3. Remuneration paid by intermediary organization through which an asset acquired;
• 4. Customs duties, non-payment taxes, registration fees, state duties and other similar payments made in connection with the acquisition of (receiving) rights to the asset;
• 5. Other costs directly related to the acquisition or manufacture of asset.

Special requirements for the inclusion in the actual cost of these assets of the costs of loans and loans are contained in PBU 15/08.

So, according to paragraph 12, 13, 23 PBU 15/08 costs for obtained loans and loans directly related to the acquisition and (or) construction investment asset - the object of property, the preparation of which to intended use requires considerable time, should be included in the cost of this asset if depreciation is accrued according to the rules of accounting.

At the same time, in accordance with paragraph 30 of PBU 15/08, the inclusion of costs received loans and loans is terminated from the first day of the month following the month of the adoption of an asset to accounting as an object of fixed assets.

In addition, in accordance with paragraph 15 of PBU 15/08, the costs of loans and loans obtained to implement the prepayment of material and industrial reserves are related to an increase in the supplier receivables, which ultimately leads to an increase in the actual cost of logistical stocks.

Asset assessment, the cost of which is expressed in foreign currency in the purchase, in accordance with PBU 3/06 produced in rubles by recalculating the amount in foreign currency at the rate of the Bank of Russia (or in a different course established by law or the Agreement of the Parties) acting at the date of adoption of the object to accounting. For fixed assets intangible assets and other non-current assets Recalculation is made on the date of taking them to account as investments in non-current assets.

Regulatory documents listed in Table. 2, establish the rules for the subsequent assessment assessment. In tab. 4 systematized the types of subsequent assessment of fixed assets, intangible assets, financial investments and logistical stocks.

Table 4. Subsequent assessment of assets

The initial cost of intangible assets in contrast to the initial value of fixed assets and financial investments is not subject to change.

The change in the initial value of fixed assets in accordance with PBU 6/01 is allowed in cases of completion, recycling, reconstruction, modernization, partial elimination of fixed assets. The costs of upgrading and reconstructing the facility of fixed assets after their end may increase the initial cost of such an object, if the initially adopted regulatory indicators of the functioning are improved as a result of modernization and reconstruction (increase) useful use, power, quality of use, etc.) of the object of fixed assets.

In addition to the conditions listed in paragraph 14 of PBU 6/01, the organization has the right no more than once a year (at the beginning of the reporting year) to overestimate groups of homogeneous facilities of fixed assets under the current (restorative) cost.

It should be noted that the PBU 6/01 does not provide the procedure for determining the current (restorative) value of fixed assets when reassessing them. However, in accordance with the methodological instructions on accounting of fixed assets, approved by order Ministry of Finance of Russia dated 13.10.2003 N 91n, under the current (restorative) cost of fixed assets is understood moneyTo be paid by the Organization at the date of revaluation if it is necessary to replace any object. When determining the current (restorative) cost, it can be used:

• 1. Data on similar products derived from manufacturers;
• 2. Price level information available from state statistical authorities, trade inspections and organizations;
• 3. Information on price level published in the media and special literature;
• 4. Evaluation of the technical inventory bureau;
• 5. Expert conclusions about the current (restorative) value of fixed assets.

If the organization decides on the revaluation of fixed assets, then subsequently, such revalues \u200b\u200bshould be carried out regularly. When reassessing fixed assets, the amount of accrued depreciation is adjusted in proportion to the change in the initial cost.

In accordance with PBU 4/99 in accounting balance Fixed assets and intangible assets are reflected at the residual value, i.e. By the difference between the initial or current (restorative) cost and amount of accumulated depreciation. Thus, the value of the residual value of these assets depends on the method of accrualing the depreciation of fixed assets and intangible assets.

Financial investments in terms of subsequent assessment are divided into two groups:

• 1. Financial investments in which you can determine the current market value;
• 2. Financial investments for which the current market value is not determined.

Financial investments for which the current market value can be determined is reflected in the accounting reporting at the end of the reporting year on the current market value By adjusting their assessment to the previous reporting date. Financial investments on which the current market value is not determined is to be reflected in the accounting statements at the initial value, reduced to the amount of the reserve for impairment of financial investments (if the reserve is created).

On debt securitieson which the current market value is not determined, the difference between the initial and nominal value During the term of their treatment, the organization is allowed evenly as the income due to them in accordance with the terms of income financial results (Commercial Organization) as part of other income or expenses or reduction or increase expenses (non-profit organization). For debt securities and loans provided, the organization may draw up their assessment of the discounted cost. At the same time records in accounting are not made.

Material and production reserves are not overestimated. However, in the reporting at the end of the reporting year, they are shown minus the reserve for reducing the value of material values.

The indicators of financial investments and material and industrial reserves in the financial statements are influenced by the organization's chosen method for calculating the actual cost of these assets in their disposal. With the disposal of financial investments, which the current market value is not defined, their actual cost can be determined:

• 1. At the initial value of each unit of accounting of financial investments;
• 2. for medium initial cost;
• 3. At the initial value of the first time to acquire financial investments (FIFO method).

The actual cost of disposal material and stocks can be determined:

• · At the cost of each unit;
• · In the average cost;
• · At the cost of the first time to acquire material and production reserves (FIFO method);
• · At the cost of the last time for the acquisition of material and industrial reserves (limiting method).

Accounting records that form estimates of the listed assets are shown in Table. five.

Table 5. Correspondence of accounts accounts in assessing assets

As for assessing assets, which are reflected in the accounting reports on the strings of "unfinished construction" and "unfinished production", it should be noted that there are currently there are no uniform regulatory documents governing the rules for estimating these objects. There is no current and separate regulatory document regulating the rules for estimating receivables.

When assessing assets, in most cases, preference is given to an assessment of actual cost, although other estimates allowed by the current legislation are also used in a number of situations. Types of estimates used for various assets in accordance with accounting rules, shown in Table. 6.

Table 6. The most common types of assessments of assets

Note that there is currently a tendency to expand the use of market value, which is used not only to assess assets received free, but also to determine the subsequent assessment of financial investments and accounting for the cost of material values.

In accordance with PBU 19/02 on debt securities and loans provided, the organization can make calculation of their assessment at discounted cost. However, at the same time records in accounting are not produced.

• Almogortseva N. The accuracy of assessing assets in audit // Accounting, taxes, law - North-West, 2008, No. 5 - p. 22 Mironova O.A., Azar M.A. Audit: Theory and Methodology: Tutorial. - M.: Omega-L, 2005. - 176 p.

IN Russian Federation A four-level system of regulatory management of accounting was created. The document of the first, highest, level is the Federal Law "On Accounting". Certain standards regulating accounting are contained in other legislative Acts: Civil, labor, budget and Tax Codes Russian Federation.

In the Federal Law "On Accounting", the role and place of accounting in the system of legislation of the Russian Federation, its goals and objectives, general methods of maintaining and regulatory regulation, duties and responsibilities of organizations for the procedure and state of accounting and reporting are determined.

Second level. The regulatory documents of the second level of regulation include the provision of accounting and accounting reporting, provisions (standards) on accounting of individual accounting objects. The main purpose of such provisions is to disclose legal and methodological norms enshrined in the Law "On Accounting". Provisions are general regulations on accounting for accounting of economic operations and its organization at enterprises and institutions, the rules for the preparation, submission and publication of financial statements.

The third level of regulation includes regulations The Government of the Russian Federation, other government bodies establishing fundamental norms that need to be used in the development of fourth levels.

The fourth level is made methodical instructions and recommendations on the organization and maintenance of accounting of certain types of property, obligations, other economic operations. Recommendations are designed to help the accountant organize the accounting process, draw up internal instructions for the company and other local regulatory documents on maintaining primary documentation, accounting and summarizing data. Fourth-level regulatory documents are not mandatory for universal applications. Their appointment is other - to determine the rules of the rational organization of accounting with the use of progressive forms and ways of keeping accounting to choose each organization acceptable options for it. Documents of this level, which are formed directly in organizations and make up a system of internal norms and instructions reflecting the specifics of this organization, are provided for in Article 6 of the Law on Accounting.

The statutory structure of the regulatory accounting is a well-thought-out system of regulatory acts on accounting and reporting.

The main purpose of the legislation of the Russian Federation on accounting is to ensure the uniform accounting of property, commitments and economic operations of organizations, as well as drawing up and submitting comparable and reliable reporting on the property situation, income and expenses of organizations necessary to third parties.

Regarding the accounting and assessment of obligations, the following regulatory acts can be allocated:

• 1) Law of December 6, 2011 No. 402-FZ "On Accounting";
• 2) Regulation on accounting "Estimated obligations, conditional obligations and conditional assets" (PBU8 / 2010);
• 3) the accounting statement "Accounting for assets and obligations expressed in foreign currency" (PBU 3/2006);
• 4) Regulation on accounting "Changes in estimated values" (PBU 21/2008).

The general principle applied to accounting and evaluating obligations is contained in Art. eleven Federal Law No. 402-FZ, which states that the obligations are subject to inventory, and the assessment of obligations should be carried out by an autonomous institution for their reflection in accounting and accounting reporting in monetary terms.

The Regulation on accounting "Estimated obligations, conditional obligations and conditional assets" (PBU8 / 2010) establishes the procedure for reflecting assessment obligations, conditional obligations and conditional assets in the accounting and reporting of organizations (except credit organizations, state (municipal) institutions) legal entities According to the legislation of the Russian Federation. (as amended by the Order of the Ministry of Finance of Russia of 14.02.2012 №23N).

In accordance with it, the obligation of the organization with an indefinite value and (or) the period of execution may arise: (a) from the norms of legislative and other regulatory legal acts, court decisions, contracts; b) As a result of the actions of the organization, which, due to the established past practice or statements of the Organization, indicate other persons that the organization assumes certain responsibilities, and, as a result, such persons have reasonable expectations that the organization will fulfill such duties.

The estimated commitment is recognized in accounting while complying with the following conditions:

• a) the organization has a duty that appeared by the consequence of past events economic Life, the execution of which the organization cannot avoid. In the case when the organization has doubts about the presence of such a duty, the organization recognizes the estimated obligation, if as a result of the analysis of all the circumstances and conditions, including the opinions of experts, is more likely than not that the duty exists;
• b) Reducing the economic benefits of the Organization required for execution evaluation obligations, probably;
• c) The value of the evaluation obligation can be reasonably appreciated.

Paragraph 6 and 9 of PBU 8/2010 are the terms of recognition of the assessment obligation.

Evaluation obligations are reflected in the accounting account for reserves. upcoming expenses. When recognizing an appraisal obligation, depending on its nature, the value of the evaluation obligation is related to the costs of ordinary species Activity or on other expenses is either included in the value of the asset.

Estimated liabilities regarding the expected losses from the organization's activities as a whole, or from certain types or regions of its activities, divisions, types of products (works, services) and other factors are not recognized in accounting.

The estimated commitment is recognized in the accounting accounting of the organization in the value reflecting the most reliable monetary assessment of the costs required for settlements on this obligation. The most reliable estimate estimate is the value necessary directly for execution (repayment) obligations as of the reporting date or to transfer the obligation to another person as of the reporting date.

Paragraphs 21-23 of PBU 8/2010 there is a peculiarity of writing off or changing the value of the assessment obligation. In the final chapter of the situation, the data is allocated to disclose in the accounting reporting.

The status of accounting "Accounting for assets and liabilities, the cost of which is expressed in foreign currency" (PBU 3/2006) regulates the specifications of the accounting of property (assets) and the obligations of organizations whose cost is expressed in foreign currency. Features are able to recalculate the cost of these accounting objects in rubles at the rate Central Bank Of the Russian Federation, operating at the date of the operation in foreign currency.

The status of accounting "Changes in estimated values" (PBU 21/2008) indicates that the valuation of the estimated value is recognized as an asset value (obligations) or the value reflecting the redemption of the asset value, due to the appearance of new information, which is made on the basis of an assessment of the existing state of affairs in Organizations expected future benefits and obligations are not a correction of an accounting reporting.

Changing the method of assessing assets and liabilities is not a change in the estimated value.

If a change in accounting data is not amenable to unambiguous classification as a change accounting Policy or changes of the estimated value, then for accounting purposes, it is recognized as a change in the estimated value.

IN explanatory note To the financial statements, the organization must disclose the following information about the change in the assessment value: the content of the change that influenced the accounting statements for this reporting period; The content of the change that will affect the accounting statements for future periods, except in cases where to assess the impact of changes to the accounting statements for future periods is impossible. The fact of the impossibility of such an assessment is also subject to disclosure.

All obligations that are the subject of accounting, have legal and economic content.

So, under obligations understand the "relationship", by virtue of which one party (the debtor) is obliged to make a certain action in favor of the other side (transfer of property, to fulfill work, pay money) or refrain from it4. Almost the same definition is presented in Art. 307 of the Civil Code of the Russian Federation, in accordance with which, by virtue of obligations, one person (debtor) is obliged to make a certain effect in favor of another person (creditor), such as: transfer property, to work, pay money, etc., to demand from the debtor responsibilities. The above definitions of obligations are legal.

IN economic sense Obligations demonstrate future funds of funds due to loans granted and received business entities. The economic interpretation of the obligations of the already legal, as it does not include in the category of obligations under contracts not begun, that is, the obligations that did not create a real movement of funds. So, for example, when receiving goods from suppliers on the terms of their subsequent payment, the buyer actually receives a loan in the amount of perfect delivery from the moment the ownership of the goods is acquired and until the transfer of money to the supplier. In this period of time, the buyer actually uses a double amount of funds: the goods acquired goods can be pro-given or used in production, and at the same time funds are involved in the supply due to the supplier. Moreover, if the terms of the concluded contract do not provide for a commercial lending or other way to vary the price of the transaction, depending on the payment period of goods, the buyer receives from the supplier not just a loan, but a completely free loan. Thus, from an economic point of view, the organization's commitment to the counterparties should be considered as articles of its income, and the obligations of counterparties before the organization - as articles of its expenses1.

So, the obligations of organizations are short-term and long-term loans of the bank, borrowed funds, payables, distribution obligations.

So, short-term loans The organization receives for up to one year under the reserves of commodity and material values, settlement documents in the way and other needs, and long-term - those are provided for a period of one year to introduce new equipment, organization and expansion of production, production mechanization etc.

Credit debt is an arrears of one organization to another organization (creditors).

Borrowed funds make up the loans received from third-party organizations under various obligations, including funds from the issuance and sale of shares and bonds of the organization. Loans obtained for up to one year are called short-term, and for a period of more than one year - long-term.

Finally, distribution obligations are debt to employees and wage workers, social insurance authorities and tax authority According to the relevant payments to the budget of a level. Their appearance is due to the fact that the moment of the occurrence of debt does not coincide with the time of its payment.

Creditative debt is considered as temporarily attracted by the funds: the current debt of the organization to other lenders organizations, such as contractors - for the services they provided, buyers for commodity values, and distribution obligations are a special group that includes debt to workers and employees salary, debt before tax Service on the transfer of tax payments, social Insurance and provision. These obligations are not expected from outside, but by accrualing the organization itself (enterprise).

The organization's commitments are accounts or debts that must be paid by the enterprise. Distinguish current I. long term duties. The obligations of the enterprise include: loans, loans, payables, liabilities for the distribution of gross domestic product.

Bank loan - Credit provided by banks in monetary formwhich has a strict target and urgent nature and requires ensuring. The bank loan is provided from its own or attracted capital and is carried out in the form of issuing loans, accounting for bills, etc. The legal regulation of this issue is regulated by paragraph 1 of Art. 819 GK RF1.

Borrowed funds - these are funds formed by obtaining loans, issuing and selling bonds, receiving funds for other species monetary obligations. The borrowed capital is intended to finance the activities of enterprises (paragraph 1 of Art. 807 of the Civil Code of the Russian Federation) 2.

Accounts payable - those cash that is temporarily involved in the enterprise, agency, organization and is subject to return to relevant individuals or legal entities. Typically, payables are unnecessary payments to suppliers for shipped goods, unpaid taxes, unpaid accrued wageNon-actual insurance contributions And unpaid debts.

For an accountant, the source of the occurrence of the obligation is the fact of economic life, the information about which serves as the basis for

accounting records reflecting the obligations of the enterprise leading accounting. At the same time under accounts receivable understand the amount of cash or amount monetary evaluation assets, pre-read to the company, and under accounts payable - amounts of funds or the amount of monetary assessment of assets due to the payment (transmission) of the enterprise1.

Credit and loan are the types of civil law agreements legally executing the provision by one person to the property of another person of property (mainly cash) on the context of the refund of the same amount of this property and (as a rule) paying remuneration for its granting in the form of interest2.

Calculations by short-term loans and loans as an object is reflected in the account 66, which is designed to summarize information on the state of short-term (for a period of no more than 12 months) loans and loans obtained by the organization.

The amounts received by the organization of short-term loans and loans should be taken into account on the loan account 66 "Calculations on short-term loans and loans" and the debit of accounts of 50 "Cashier", 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks", 60 "Calculations with suppliers and contractors" and so on.

Short-term loans, which are involved in the organization by issuing and placement of bonds, are reflected in the account 66 "Calculations on short-term loans and loans" are separately. If the bonds are accommodated at a price exceeding their nominal value, then records on the debit of account 51 "Settlement accounts", etc. In correspondence with accounts 66 "Calculations for short-term loans and loans" (at the nominal value of bonds) and 98 "Incomes of future periods "(In the amount of exceeding the price of placement of bonds over their nominal value). The amount attributed to 98 "income of future periods" is discharged evenly during the term of circulation of bonds to account 91 "Other income and expenses". If the bonds are accommodated at a price below their nominal value, then the difference between the placement price and the nominal value of the bonds is indicated evenly during the term of circulation of bonds from the account of account 66 "Calculations on short-term loans and loans" in the debit of account 91 "Other income and expenses".

Interest due to loans and loans to payments are reflected on the loan account 66 "Calculations on short-term loans and loans" in correspondence with the debit of account 91 "Other income and expenses". If the organization makes accrual of interest amount, the latter should be taken into account separately.

And on the amount of loans repaid and loans, 66 "Calculations for short-term loans and loans" will be debited in correspondence with accounting accounts. Loans and loans not paid in deadlinesare also taken into account apart.

Analytical accounting of short-term loans and loans is conducted by types of loans and loans, credit institutions and other lenders with which they are provided.

Calculations by long-term loans And loans are reflected in a synthetic account 67. This account is intended to summarize information on the state of long-term (for a period of more than 12 months) loans and loans obtained by the Organization.

The amounts of long-term loans received by the organization and loans are taken into account by the Credit Credit Organization 67 "Calculations on Long-Term Loans and Loans" and the debit of accounts 51 "Currencies", 52 "Currency Accounts", 55 "Special Accounts in Banks", 60 "Calculations with suppliers and suppliers and contractors "etc.

Long-term loans attracted by issuing and placement of bonds are taken into account in account 67 "Calculations on long-term loans and loans" are separate. At the same time, if the bonds are accommodated at a price exceeding their nominal value, then records of the account debit 51 "Settlement accounts" and other correspondence with accounts 67 "Calculations on long-term loans and loans" (at the nominal value of bonds) and 98 "Revenues future periods "(in the amount of exceeding the price of placement of bonds over their nominal value). The amount attributed to 98 "income of future periods" is discharged evenly during the term of circulation of bonds to account 91 "Other income and expenses". If the bonds are accommodated at the price below their nominal value, the difference between the placement price and the nominal value of the bonds is indicated evenly during the term of circulation of bonds from the account of account 67 "Calculations on long-term loans and loans" in the debit of account 91 "Other income and expenses" . Interest due to loans and loans, interest to payment in this case are displayed on credit account 67 "Calculations on long-term loans and loans" in correspondence with the debit of account 91 "Other income and expenses", and the accrued interests are taken into account separately.

Analytical accounting for long-term loans and loans is conducted by types of loans and loans, credit institutions and other lenders who provided them, and individual loans and loans.

It should be noted that the characteristic of the obligations reflected in the accounting record under the loan agreement or loan agreement As long-term or short-term is set not to the term for which a loan is received or a loan, and the period remaining until the relevant debt under the contract.

Legal regulation of the issue of accounting for loans and loans is determined at the order of the Ministry of Finance of Russia of October 6, 2008 No. 107n "On approval of the accounting situation" Accounting for loans and loan costs "" (PBU 15/2008) 1, in accordance with which The features of the formation in accounting and financial statements of information on expenses related to the fulfillment of obligations for loans obtained (including attracting borrowed funds by issuing bills, issuing and selling bonds) and loans (including commodity and commercial) organizations that are legal entities for The legislation of the Russian Federation (with the exception of credit institutions and budgetary.