Events confirming the business conditions that existed at the reporting date in which the organization operated- these may be: declaring the debtor of the organization bankrupt in accordance with the established procedure, if, as of the reporting date, bankruptcy proceedings have already been carried out with respect to this debtor; the valuation of assets made after the reporting date, ... ... Encyclopedic dictionary-reference book of the head of the enterprise

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PBU 8/98- REGULATIONS ON ACCOUNTING "CONDITIONAL FACTS OF ECONOMIC ACTIVITIES" (PBU 8/98) ATTENTION! This regulation has been canceled! See PBU 8/01 Contents 1 General Provisions … Accounting encyclopedia

Preference shares- (Preference shares) Preference shares are shares with special rights and restrictions Preference shares, their features, types, value, dividends, conversion, rate Contents >>>>>>>>> ... Investor encyclopedia

Doomsday book- "Book doomsday", Or" The Book of the Doomsday "(eng. Domesday Book) a set of mothers ... Wikipedia

Book of the Last Judgment- "Domesday Book" is a collection of materials of the first general land census in medieval Europe, conducted in England in 1085-1086. by order of William the Conqueror. Census materials are ... ... Wikipedia

PBU 14/2007- REGULATIONS ON ACCOUNTING ACCOUNTING OF INTANGIBLE ASSETS (PBU 14/2007) Contents 1 I. General provisions 2 II. Initial measurement of intangible assets ... Accounting encyclopedia

Dividend- (Dividend) Dividend is a part of the profit of an economic entity, distributed among the shareholders of the entity Dividend: payment of dividends on shares, dividend profit Contents >>>>>>>>>>>>> ... Investor encyclopedia

REPORT TO CLIENTS OF PROFESSIONAL SECURITIES MARKET PARTICIPANTS- report to clients who are not brokers, dealers or securities managers. Should include the following information: movement Money and securities, including transactions with securities, on the account of settlements with a client from the moment ... ... Big accounting dictionary

Financial report of a candidate (electoral association, electoral bloc)- a set of consolidated and primary documents on the size and all sources of the creation of a candidate's electoral fund (electoral association, electoral bloc), as well as all expenses incurred from it. In accordance with… … Russian electoral law: a dictionary-reference book

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Are commas needed here? "The average number of employees as of 05/13/2019 is 100 people."

No commas are needed.

How to correctly place the commas? According to the court decision on 01.01.2011 citizen Ivanov I.AND. is registered at: .......

Russian language help desk response

If we mean that Ivanov on January 1, 2011 was registered at such and such an address, then the correct punctuation is: According to the court decision, as of 01.01.2011 citizen Ivanov I.I. is registered at ...

Russian language help desk response

No comma needed: As of September 1, 2015, it is registered ...

Is there a need for an increase in the case ending for the number?

As of the 1st day of the month following the reporting
or
As of the 1st day of the month following the reporting

Russian language help desk response

V this case letter extension is appropriate.

Hello!
Can you please tell me if it is correct to write "at the time of December"? For example, in a sentence like this:
"As of December 2012, key players in the global industry have officially confirmed their participation in the exhibition."

Russian language help desk response

Better to write: as of December ... Badly: global industry players... Try to rearrange the sentence.

good day!

Arrears in payment wages for the region's economy as a whole (,) as of August 1, 2009 (,) amounted to 3 rubles.

Are commas necessary in this case?
thanks

Russian language help desk response

No commas are needed. Right: indebtedness ... amounted to.

Whether a comma is needed in the sentence.
As of August 1, 2009 (,), the volume of overdue wage arrears in the region's economy as a whole was 3 rubles.

Russian language help desk response

The comma is not needed. Phrase amount of overdue wage arrears redundant, it's better to just: wage arrears.

What is the origin of the expression "How did you look into the water"?

Russian language help desk response

The expression is associated with popular beliefs in the magical power of water as a cleansing element, with fortune telling on water. Looking at the reflection in a lake, river, vessel with water and uttering various spells, healers and sorcerers predicted the future, someone's fate, based on the state of the water surface.

Please tell me how to place commas in this text, I am interested, first of all, whether commas are placed before the words "based on", and why. "The amount of subsidies is determined based on the difference between the debt of municipalities formed as of October 1, 2007 on loans received from credit institutions, maturing in 2007, and the amount calculated based on 30 percent of the forecast of tax and non-tax revenues to local budgets for October-December 2007 "

Russian language help desk response

Your punctuation option is possible.

Answer, please, right now: the newspaper will go away, urgently, urgently, very much needed. If an elderly person does not have close relatives, and because of his health condition he cannot serve himself (,) or his home is in an unsuitable for habitation, emergency () condition, social security workers prepare the necessary package of documents Among other things (), it is negotiated also a burial place

Russian language help desk response

The specified commas are not required.

Tell me how it is correct According to the passport office, as of 01.01.2005, Ivanov was registered ... or According to the data of the passport office, as of 01.01.2005, Ivanov was registered ...

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The second option is correct.

how to write correctly "In the municipality, as of 2006, there are 100 people" or "In the municipality, as of 2006, there are 100 people"

Russian language help desk response

The words _ as of 2006_ are not separated by commas.

Hello! How to write a sentence correctly: "The cost of the object as of January 01, 2006 is XXX rubles." Are commas needed here? The question is very urgent, thanks in advance for the consultation!

Russian language help desk response

Additional punctuation marks are not required.

Is there any data on how many people in the world speak Russian?

Russian language help desk response

There is such data. As of the end of the 20th century and the beginning of the 21st century, about 250 million people in the world speak Russian to one degree or another.

IFRS do not contain special prescriptions and restrictions on this issue. Typically, the balance sheet date is determined by the company itself, established by legislation or the national authority that regulates financial reporting. In selecting it, the company should be guided by the requirement of consistency, which provides the ability to compare data for different reporting periods.
For example, in financial statements compiled in accordance with IFRS, the companies indicated the following reporting dates: December 31 - in the reporting of Nokia (Finland), Adidas (Germany), Roch Holding (Switzerland), FIAT (Italy) for 2001, February 29 - in the reporting of Suedzucker AG (Germany) for 2000, March 31 - in the reporting of Personal & Informatik (Germany) and Leica Geosystems Holdings AG (Switzerland) for 2000, June 30 - in the reporting of Municap Technology Investments AG (Switzerland) for 2000. Russian companies, as a rule, use December 31 as the reporting date when preparing financial statements in accordance with IFRS.
IFRS 1 Presentation of Financial Statements states that financial statements must be presented at least annually. Otherwise, the financial statements should reflect the company's activities for one year, i.e. in 12 months. However, the standards do not restrict the practice of some companies reporting annually (on an ongoing basis) for a different period (for example, 52 weeks) for practical reasons. At the same time, the IASC proceeds from the fact that with such a length of the reporting period, the financial statements are unlikely to significantly differ from the statements prepared for 12 months.
The duration of the interim reporting period is determined by the company independently based on the requirements of national legislation and regulatory authorities, as well as the need to systematically inform the market about the state of affairs in the company. IAS 34 "Interim Financial Reporting" targets companies with publicly traded securities to prepare interim financial statements for at least the first half of the year. A number of the largest Russian issuers of securities prepare financial statements in accordance with IFRS on a quarterly basis.
The reporting date must be clearly indicated in the balance sheet and explanations (notes). The length of the reporting period is disclosed in the income statement, statement of changes in equity, statement of cash flows and explanations (notes). If necessary, for a better understanding of the reporting, the reporting date and reporting period must be repeated in the relevant disclosures.
In exceptional cases, a company may change the reporting date and present financial statements for a period of more or less than a year. This may be due to some external circumstance or by the decision of the company itself. For example, the need to change the balance sheet date may arise as a result of the acquisition of a company by another entity that is reporting as of a different balance sheet date. In such cases, it is important that users of the statements are aware that the data for the reporting period is not comparable with the comparative data provided in the same statements. This is achieved by disclosing additional information in addition to the reporting period. Such information should contain: the reason for adopting a reporting period other than a year; the fact that comparative data in the income statement, statement of changes in equity, statement of cash flows and related explanations (notes) are not comparable with the data of the reporting period.
For example, the following information is included in the financial statements of TRIUS AG (Germany) for the 1999/2000 business year, compiled in accordance with IFRS: TRIUS EDV and Telekommunikation GmbH from a limited liability company (GmbH) to a joint stock company (AG) Prior to this, the shareholders' decision of April 21, 1999 set an operating year different from the calendar year.Each operating year starts on May 1 and ends on April 30. The last annual financial statements of a limited liability company (GmbH), which are used for comparison with these financial statements, were prepared for the unfinished operating year of 4 months, which began on January 1, 1999 and ended on April 30, 1999. again covers a period of 12 months, the ability to compare data with the previous year (4-month 1999 operating year) is limited chena ".
The need to change the reporting date and the length of the reporting period may also arise in the process of preparing consolidated financial statements, when the reporting date of the subsidiary differs from the date as of which the parent company prepares the consolidated statements. In this case, the subsidiary may need to prepare statements specifically for the consolidation as of the group's balance sheet date.
Signed to print L. Schneidman
08/28/2002 Partner of the firm "PricewaterhouseCoopers"
"Financial newspaper", 2002, N 35

On the approval of the federal assessment standard " General concepts assessments, approaches to assessment and requirements for assessing FSO No. 1) "

In accordance with Article 20 of the Federal Law of July 29, 1998 (Collected Legislation Russian Federation, 1998, N 31, Art. 3813; 2006, N 31, Art. 3456; 2010, N 30, Art. 3998; 2011, N 1, Art. 43; 29, Art. 4291; 2014, N 30, Art. 4226) I order:

1. To approve the attached Federal assessment standard "General concepts of assessment, approaches and requirements for the assessment (FSO No. 1)".

2. This order comes into force after the entry into force of the order of the Ministry of Economic Development of Russia on recognizing as invalid the order of the Ministry of Economic Development of Russia dated July 20, 2007 N 256 "On the approval of the federal assessment standard" General concepts of assessment, approaches to assessment and requirements for the assessment (FSO N 1) "(registered with the Ministry of Justice of Russia on August 22, 2007, registration N 10040) as amended by order of the Ministry of Economic Development of Russia dated October 22, 2010 N 509 (registered with the Ministry of Justice of Russia on December 7, 2010, registration N 19129).

The minister
A. V. Ulyukaev

Approved by order of the Ministry of Economic Development of Russia
dated 20.05.2015 N 297

FEDERAL STANDARD
ASSESSMENT "GENERAL CONCEPTS ASSESSMENT, APPROACHES AND REQUIREMENTS
FOR ASSESSMENT (FSO N 1) "

I. General Provisions

1. This Federal Assessment Standard defines the general concepts of assessment, approaches to assessment and requirements for the assessment, used in the implementation of valuation activities.

2. This Federal Valuation Standard is mandatory for use in the implementation of valuation activities.

II. General evaluation concepts

3. Objects of assessment include objects civil rights, in respect of which the legislation of the Russian Federation establishes the possibility of their participation in civil circulation.

4. Price is the amount of money requested, offered or paid by participants as a result of a completed or proposed transaction.

5. The cost of the object of appraisal is the most probable calculated value, determined on the date of appraisal in accordance with the selected type of value in accordance with the requirements of the Federal appraisal standard "The purpose of appraisal and types of value (FSO No. 2)".

6. The total value of the cost - the cost of the object of assessment, calculated using approaches to the assessment and justified by the appraiser agreement (generalization) of the results obtained in the framework of the application of various approaches to assessment.

7. An assessment approach is a collection of assessment methods united by a common methodology. The valuation method of the valuation object is a sequence of procedures that allows, on the basis of information material for this method, to determine the value of the valuation object within the framework of one of the valuation approaches.

8. The date of determining the value of the appraisal object (the date of the appraisal, the date of the appraisal) is the date as of which the value of the appraisal object was determined.

Information about events that occurred after the valuation date may be used to determine the value of the subject matter only to confirm trends prevailing at the valuation date, if such information is consistent with prevailing market expectations at the valuation date.

9. Assumption - an assumption accepted as true and concerning the facts, conditions or circumstances related to the subject matter or approaches to assessment that do not require verification by the assessor during the assessment process.

10. An analogue object is an object that is similar to the object of assessment in terms of the main economic, material, technical and other characteristics that determine its value.

III. Assessment approaches

11. The main approaches used in the assessment are comparative, income and cost approaches. When choosing the approaches used in the assessment, one should take into account not only the possibility of applying each of the approaches, but also the goals and objectives of the assessment, the intended use of the assessment results, assumptions, completeness and reliability of the initial information. Based on the analysis of these factors, the choice of approaches used by the appraiser is substantiated.

Comparative approach

12. Comparative approach - a set of valuation methods based on obtaining the value of the valuation object by comparing the evaluated object with analogous objects.

13. The comparative approach is recommended to be used when reliable and sufficient information for analysis is available on the prices and characteristics of analogue objects. In this case, both the prices of completed transactions and the prices of offers can be applied.

14. Within comparative approach various methods are used, based both on direct comparison of the evaluated object and analogous objects, and methods based on the analysis of statistical data and information about the market of the object of evaluation.

Income approach

15. Income approach - a set of valuation methods based on the determination of the expected income from the use of the valuation object.

17. The income approach uses various methods based on discounting cash flows and capitalizing income.

Cost approach

18. Cost approach - a set of methods for assessing the value of the appraisal object based on the determination of the costs required for the acquisition, reproduction or replacement of the appraisal object, taking into account depreciation and obsolescence.

19. The cost approach is mainly used in cases where there is reliable information that allows you to determine the cost of acquisition, reproduction or replacement of the subject of valuation.

20. Within costly approach various methods are used based on determining the cost of creating an exact copy of the object of assessment or an object that has similar beneficial features... The criteria for recognizing an object as an exact copy of the object of assessment or an object with comparable useful properties are determined by federal valuation standards that establish requirements for the assessment of certain types of objects of assessment and (or) for special purposes.

IV. Assessment task

21. The assignment for the assessment is an integral part of the contract for the assessment.

The assessment task must contain the following information:

a) the object of assessment;

b) rights to the appraisal item taken into account when determining the value of the appraisal item;

c) the purpose of the assessment;

d) the intended use of the assessment results;

e) type of value;

f) date of assessment;

g) the assumptions on which the assessment should be based;

h) other information provided for by federal valuation standards.

22. Additional requirements for the assignment for assessment may be regulated by the relevant federal standards for assessment.

V. Requirements for the assessment

23. Conducting an assessment includes the following steps:

a) conclusion of the contract for the assessment, including the assignment for the assessment;

b) collection and analysis of information required for the assessment;

c) the application of approaches to valuation, including the choice of valuation methods and the implementation of the necessary calculations;

d) agreement (if necessary) of the results and determination of the final value of the value of the object of assessment;

e) preparation of the assessment report.

24. The appraiser has the right to independently determine the need to apply certain approaches to appraisal and specific methods of appraisal within the framework of the application of each of the approaches.

During the assessment, it is possible to establish additional assumptions to those specified in the assessment assignment related to the intended use of the assessment results and the specifics of the assessment object.

25. In the case of using several approaches to assessment, as well as using several assessment methods within the framework of any of the approaches to assessment, a preliminary agreement of their results is performed in order to obtain an intermediate result of the assessment of the subject of assessment by this approach. When reconciling materially different intermediate assessment results obtained by different approaches or methods, the report should reflect the analysis performed and the established reason for the discrepancies. A significant difference is recognized when the result obtained using one approach (method) is outside the boundaries of the value range specified by the appraiser, obtained using the other approach (methods) (if any).

26. After the approval procedure, the appraiser, in addition to indicating in the appraisal report the total value of the appraisal object, has the right to make its own judgment about the possible boundaries of the interval in which, in his opinion, this value may be, unless otherwise specified in the appraisal assignment.

27. The total value of the value of the appraisal object must be expressed in rubles of the Russian Federation.

28. Based on the results of the assessment, an assessment report is drawn up. Requirements for the content and design of the assessment report are established Federal law of July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation" (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3813; 2002, N 4, Art. 251; N 12, Art. 1093; N 46, Art.4537; 2003, No. 2, Art. 167; No. 9, Art. 805; 2004, No. 35, Art. 3607; 2006, No. 2, Art. 172; No. 31, Art. 3456; 2007, No. 7, Art.834; N 29, Art. 3482; N 31, Art. 4016; 2008, N 27, Art. 3126; 2009, N 19, Art. 2281; N 29, Art. 3582, Art. 3618; N 52, Art. 6419, 6450; 2010, No. 30, Art. 3998; 2011, No. 1, Art. 43; No. 27, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728; No. 49, Art. 7024, Art. 7061; 2012, N 31, Art. 4333; 2013, N 23, Art. 2871; N 27, Art. 3477; N 30, Art. 4082; 2014, N 11, Art. 1098; N 23, article 2928; No. 30, article 4226; 2015, No. 1, article 52; No. 10, article 1418) and federal valuation standards.