Events confirming the economic conditions existing at the reporting date in which the organization has led its activities Such may be: an announcement in the established procedure of the organization's debtor bankrupt, if, as of the reporting date, bankruptcy procedure has already been carried out in relation to this debtor; Molded after the reporting date assessment of assets, ... ... Encyclopedic Dictionary-Directory Director of the Enterprise

PBU 8/01. - Regulation on accounting Conditional facts of economic activities PBU 8/01 ATTENTION! This regulatory act is canceled! See PBU 8/2010 I lost strength in connection with the publication of the Order of the Ministry of Finance of the Russian Federation from 127.2.2010 N 167n. Content ... Accounting Encyclopedia.

PBU 8/98. - Regulation on accounting "Conditional facts of economic activity" (PBU 8/98) ATTENTION! This regulatory act is canceled! See PBU 8/01 Contents 1 General provisions … Accounting Encyclopedia.

Preference shares - (Preference Shares) Privileged shares are shares with special rights and restrictions Preferred shares, their features, types, cost, dividends, conversion, course Content \u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e ... Encyclopedia Investor

Book of a terrible court - "Book terrible court", Or" The Book of the Judgment Day "(eng. Domesday Book) of the mother ... Wikipedia

Book of a terrible court - "The Book of the Terrible Court" (English Domesday Book) of the materials of the first in medieval Europe of the Universal Palemary Census, conducted in England in 1085,1086. By order of Wilhelm's conqueror. Materials of the census are ... ... Wikipedia

PBU 14/2007 - Position in accounting Accounting Meaning of intangible assets (PBU 14/2007) Contents 1 I. General provisions 2 II. Initial assessment of intangible assets ... Accounting Encyclopedia.

Dividend - (Dividend) Dividend is part of the profit of the economic entity distributed between the shareholders of the Dividend subject: the payment of dividends on shares, the profit of dividends Contents \u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e ... Encyclopedia Investor

Report to customers of professional participants in the securities market - Report to customers who are not brokers, dealers or managers of securities. Must include the following information: Movement of cash and securities, including securities transactions, on account of calculations with the client from the moment ... ... Large accounting dictionary

Financial Report of the candidate (selective association, selective bloc) - A combination of summary and primary documents on the size and about all sources of creating a candidate's electoral fund (selective association, selective bloc), as well as all costs made from it. In accordance with… … Russian authority: Dictionary-Directory

Ukrainian Wikipedia - Українська ВікіпEDія ... Wikipedia

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Do you need commas? "The average number of employees according to 13.05.2019 is 100 people."

The commas are not needed.

How to put commas correctly? According to the court decision on the state of 01.01.2011, Citizen Ivanov I.I. It is registered at: .......

Russian reference service response

If it is meant that Ivanov was registered on this address on January 1, 2011, then the correct punctuation: According to the court decision, according to the state of 01.01.2011, Citizen Ivanov I. I. is registered at the address ...

Russian reference service response

The comma does not need: According to September 1, 2015, registered ...

Do I need to increasing the case of a case of a case for numerable?

According to the 1st month following the reporting
or
According to the number of 1 day of the month following the reporting

Russian reference service response

In this case, the letter incorrect is appropriate.

Hello!
Tell me, please, whether to write correctly "at the time of December"? For example, in such a proposal:
"At the time of December 2012, participation in the exhibition was officially confirmed by key global industry players."

Russian reference service response

Better to write: according to the rest for December ...Bad: global industry players. Try to rebuild the offer.

good day!

Payback debt wages In general, in the economy of the region (,) at the state of August 1, 2009 (,) amounted to 3 rubles.

Do you need commas in this case?
Thank you

Russian reference service response

The commas are not needed. Right: Debt ... amounted to.

Do you need a comma in the sentence.
According to the state as of August 1, 2009 (,), the volume of overdue debt on the payment of wages as a whole on the economy of the region was 3 rubles.

Russian reference service response

The comma is not needed. Phrase overdue wage debtexcessive, it is better simple: wage arrears.

What is the origin of the expression "how in the water looked"?

Russian reference service response

The expression is associated with folk beliefs in the magical power of water as cleansing elements, with fortune-laws on the water. Bridging into a reflection in the lake, a river, a vessel with water and uttering various spells, characteristics and sorcerers according to the surface of the surface of the water predicted the future, such as fate.

Tell me, please, as in this text, put the commas, are interested, first of all, whether the commas are put in front of the words "based on", and why. "The amount of subsidies is determined on the basis of the difference between the debt of municipalities formed at the state of October 1, 2007 on loans received from credit institutions, repayment period in 2007, and the amount calculated on the basis of 30 percent of the forecast of the receipt of tax and non-tax revenues In local budgets for October-December 2007 "

Russian reference service response

Your option punctuation is possible.

Answer, please, right now: the newspaper will go away, urgently, urgently, is very necessary. If an elderly person has no close relatives, and he cannot serve himself () or his housing itself in an unsuitable, emergency () state, employees of social protection prepare the necessary package of documents beyond all other things () negotiate Also the place is funeral

Russian reference service response

These commas are not required.

Tell me how correctly according to the passport table, according to the state for 01.01.2005 Ivanov was registered ... or according to the passport table according to the state of 01.01.2005, Ivanov was registered ...

Russian reference service response

Correct the second option.

How to write "in the municipality of the municipality according to the state of 2006, 100 people" or "in the municipal formation, according to the state of 2006, the 100 people are listed"

Russian reference service response

The words _To on the state for 2006. The comma does not stand out.

Hello! How to write a proposal: "The cost of an object according to the state of January 1, 2006 is xxx rubles." Do you need commas? The question is very urgent, thanks in advance for the consultation!

Russian reference service response

Additional punctuation marks are not required.

Are there such data how many people in the world speak Russian?

Russian reference service response

There are such data. According to the state at the end of the XX - the beginning of the XXI century, about 250 million people own in a Russian language in the world.

IFRS does not contain special regulations and restrictions on this issue. Usually the reporting date (Balance Sheet Date) is determined by the company itself, is established by law or national authority regulating financial statements. When choosing, its company should be guided by a sequence requirement providing the ability to compare data for different reporting periods.
For example, in financial statementsCompiled by IFRS, the company indicated the following reporting dates: December 31 - in the reporting of companies "Nokia" (Finland), "Adidas" (Germany), "Roch Holding" (Switzerland), "Fiat" (Italy) for 2001, February 29 - in the reporting of the company "Suedzucker AG" (Germany) for 2000, March 31 - in the reporting of Companies "Personal & Informatik" (Germany) and "Leica Geosystems Holdings AG" (Switzerland) for 2000, June 30 - In the reporting of the company "Municap Technology Investments AG" (Switzerland) for 2000, Russian companies tend to use December 31 as a reporting date in the preparation of financial statements under IFRS.
IFRS 1 "Presentation of Financial Reporting" indicates that financial statements should be submitted at least annually. Otherwise, financial statements should reflect the company's activities in one year, i.e. For 12 months. However, the standards do not limit the practice when some practical considerations are annually (on a permanent basis) report in another period (for example, in 52 weeks). At the same time, the IFRS Committee proceeds from the fact that with such a duration of the reporting period, financial statements are unlikely to differ significantly from the reporting prepared for 12 months.
The duration of the interim reporting period is established by the company independently based on the requirements of national legislation and regulatory authorities, as well as the need to systematically inform the market for the situation in the company. IFRS 34 "Interim Financial Reporting" aims companies whose securities are treated in open markets, to prepare interim reporting, at least for the first half of the year. A number of the largest Russian issuers of securities prepare financial statements under IFRS quarterly.
The reporting date should be uniquely indicated in the balance sheet and explanations (notes). The duration of the reporting period is disclosed in the statement of profit and loss, the report on changes in capital, the report on cash flow and explanations (notes). If necessary, for a better understanding of the reporting, the reporting date and reporting period should be repeated in the relevant disclosures of information.
In exceptional cases, the company can change the reporting date and submit financial reporting for the period more than or less than a year. This may occur due to some external circumstances or by decision of the company itself. For example, the need to change the reporting date may arise as a result of the acquisition of the company another organization, which is reported at a different reporting date. In such cases, it is important that the reporting users have an idea that the data of the reporting period is incompaired with comparative data given in the same reporting. This is achieved by disclosing in the reporting in addition to the reporting period of additional information. Such information should contain: the cause of the reporting period other than the year; The fact that comparative data in the statement of profit and loss, the report on changes in capital, the cash flow report and the associated explanations (notes) are not comparable to the reporting period.
For example, in the financial statements of the company "Trius AG" (Germany) for 1999/20 Operational Year (Business YEAR), compiled under IFRS, included the following information: "Trius AG arose as a result of a decision of shareholders of August 12, 1999 to change the legal form Trius Edv and Telekommunikation GmbH from Limited Liability Company (GmbH) to Joint Stock Company (AG). Prior to this, the shareholders' decision of 21 April 1999 is an operating year, different from the calendar year. Each operating year begins on May 1 and ends on April 30. The latest annual financial statements of a limited liability company (GMBH), which serves to compare with this financial statements, was prepared for the unfinished operation year in 4 months, began on January 1, 1999 and ended on April 30, 1999. Because 1999/20 reporting year again covers the period of 12 months, the possibility of comparing data from last year (4-month 1999 operating year) Chen. "
The need to change the reporting date and the duration of the reporting period may also arise in the process of preparing the consolidated financial statements, when the reporting date of the subsidiary is different from the date, as of which the head company is consistent. In this case, the subsidiary may need to prepare specifically for consolidation reporting as of the reporting date of the Group.
Signed in print L. Shnedman
08/28/2002 Pricing company "PricewaterhouseCoopers"
"Financial Gazeta", 2002, N 35

On approval of the Federal Evaluation Standard " General concepts Estimates, approaches to assessment and requirements for the assessment of FSO N 1) "

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

1. To approve the attached federal evaluation standard "General assessment concepts, approaches and requirements for assessment (FSO N 1)".

2. This Order comes into force after the entry into force of the order of the Ministry of Economic Development of Russia on the recognition of the invalidation of the Ministry of Economic Development of Russia from July 20, 2007 N 256 "On approval of the Federal Standard for Assessment" General Notes of Assessment, Approaches to Assessment and Evaluation Requirements (FSO N 1) "(registered in the Ministry of Justice of Russia on August 22, 2007, registration N 10040) as amended by the Order of the Ministry of Economic Development of Russia of October 22, 2010 N 509 (registered in the Ministry of Justice of Russia December 7, 2010, registration No. 19129).

Minister
A.V. Yulukayev

Approved by order of the Ministry of Economic Development of Russia
from 05/20/2015 N 297

Federal Standard
Estimates "General notion concepts, approaches and requirements
To evaluate (FSO N 1) "

I. General provisions

1. This Federal Evaluation Standard defines the general assessment concepts, assessment approaches and evaluation requirements applied in the implementation of appraisal activities.

2. This federal evaluation standard is mandatory for use in the implementation of appraisal activities.

II. General concepts of evaluation

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

4. The price is the money amount requested, offered or paid by the participants as a result of a perfect or alleged transaction.

5. The cost of the assessment object is the most likely calculated value defined on the assessment date in accordance with the selected value of the cost according to the requirements of the Federal Evaluation Standard "The purpose of the assessment and types of value (FSO N 2)".

6. The total value of the cost is the cost of an assessment object, calculated when using approaches to the assessment and a reasonable approval approval (generalization) of the results obtained as part of the application of various approaches to the assessment.

7. The assessment approach is a set of assessment methods, combined with a total methodology. The method of assessing an assessment object is a sequence of procedures, which makes it possible to determine the value of the assessment object with a significant information for this method of information within the framework of one of the assessment approaches.

8. The date of determining the value of the object of the assessment (the date of the assessment, the evaluation date) is the date, as of which the cost of the assessment object is determined.

Information about the events that occurred after the date of the assessment can be used to determine the value of the object of the assessment only to confirm the trends that have developed at the date of the assessment in the case when such information meets the current market expectations on the evaluation date.

9. Assumption - the assumption made as true and relating to the facts, conditions or circumstances related to the assessment object or assessment approaches that do not require verification by the appraiser during the assessment process.

10. Analog object - an object similar to the assessment object for the main economic, material, technical and other characteristics determining its value.

III. Approaches to evaluation

11. The main approaches used in the assessment are a comparative, profitable and cost approaches. When choosing the approaches used during the assessment, not only the possibility of using each of the approaches, but also the objectives and objectives of the assessment, the estimated use of the results of the assessment, assumptions, completeness and reliability of the source information are required. Based on the analysis of these factors, the choice of approaches used by the appraiser justifies.

Comparative approach

12. A comparative approach is a set of assessment methods based on the value of the valuation object by comparing an estimated object with analog facilities.

13. A comparative approach is recommended to be used when it is available to reliable and sufficient information about the prices and characteristics of objects-analog objects. It can be used both the prices of the perfect transactions and the prices of the proposals.

14. within comparative approach Various methods are used, based on direct comparison of the estimated object and object objects and methods based on the analysis of statistical data and information about the assessment object market.

Profitable approach

15. The income approach is a set of assessment methods based on the identification of expected income from the use of an assessment facility.

17. In the framework of the income approach, various methods are used based on discounting cash flows and income capitalization.

Cost approach

18. The cost approach is a set of methods for estimating the value of an assessment object based on the determination of the costs necessary for the acquisition, reproduction or replacing the object of assessment, taking into account the wear and obsolescence.

19. The cost approach is primarily applied in cases where there is a reliable information that allows you to determine the cost of acquiring, reproduction or replacing the object of the assessment.

20. within cost approach Various methods based on determining the cost of creating an accurate copy of an assessment object or an object having similar beneficial features. Criteria for recognizing an object with an accurate copy of an assessment object or an object with comparable useful properties are determined by federal assessment standards that establish the requirements for evaluating certain types of assessment objects and (or) for special purposes.

IV. Task for evaluation

21. The assignment task is an integral part of the assessment agreement.

The assignment task must contain the following information:

a) an assessment object;

b) the rights to the object of evaluation, taken into account when determining the value of the assessment object;

c) the purpose of the assessment;

d) the estimated use of the assessment results;

e) value of value;

e) the date of evaluation;

g) assumptions on which evaluation should be based;

h) other information provided for by federal assessment standards.

22. Additional assurance requirements for assessment can be governed by the relevant federal evaluation standards.

V. Requirements for assessment

23. The assessment includes the following steps:

a) the conclusion of an assessment agreement comprising an assessment assignment;

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

c) applying assessment approaches, including the choice of assessment methods and the implementation of the necessary calculations;

d) coordination (if necessary) results and determination of the total value of the value of the assessment object;

e) drawing up an assessment report.

24. The appraiser has the right to independently determine the need to apply certain approaches to assessment and specific methods for assessing as part of the use of each of the approaches.

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

25. In the case of using multiple approaches to the assessment, as well as use within any of the approaches to the assessment of several assessment methods, the preliminary coordination of their results is carried out in order to obtain an intermediate result of the assessment of the assessment object with this approach. When coordinating significantly different interim results, the evaluation obtained by various approaches or methods, the report must reflect the analysis and the established cause of discrepancies. Essential recognizes such a difference in which the result obtained by applying one approach (method) is beyond the boundaries of the value range specified by the appraiser obtained when using another approach (methods).

26. After the approval procedure, the appraiser in addition to the indication in the report on the assessment of the total value of the value of the assessment object has the right to bring its judgment about the possible boundaries of the interval, in which, in his opinion, this cost may be located if another is not specified in the assignment task.

27. The total value of the value of the assessment object should be expressed in the rubles of the Russian Federation.

28. According to the results of the assessment, an assessment report is drawn up. Requirements for the content and registration of the assessment report are established by the Federal Law of July 29, 1998 N 135-FZ "On Assessment in the Russian Federation" (meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3813; 2002, N 4, . 251; N 12, Art. 1093; N 46, Art. 4537; 2003, N 2, Art. 167; N 9, Art. 805; 2004, N 35, Art. 3607; 2006, N 2, Art. 172 ; N 31, Art. 3456; 2007, N 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, N 30, Art. 3998; 2011, N 1, Art. 43; N 27, Art. 3880; N 29, Art. 4291 ; N 48, Art. 6728; N 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, Art. 2928; N 30, Art. 4226; 2015, N 1, Art. 52; N 10, Art. 1418) and federal evaluation standards.