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Оценка бизнеса и ценных бумаг
Оценка для подготовки отчетности по МСФО и US GAAP
Оценка для привлечения кредитования
Оценка ОИС и НМА
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Стоимостное консультирование и финансовое моделирование
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Учет строительных материалов по-новому
Новация ФСБУ 26/2020 №2
Виктория Егошина, Директор, Аудит
Второй новацией ФСБУ 26/2020 можно назвать распространение действия стандарта на имущество, предназначенное для использования в процессе приобретения, создания, улучшения и (или) восстановления объектов основных средств.
Напомним, что ранее такое имущество учитывалось, как правило, в составе запасов до момента использования в процессе приобретения, создания, улучшения и (или) восстановления объектов основных средств. Наглядным примером такого имущества будут строительные материалы, приобретенные для строительства объекта основных средств.
Ранее приобретенные строительные материалы, находящиеся пока на складе, приходовались по Дебету счета 10 субсчета «Строительные материалы». И уже в момент их отпуска на строительство, сооружение или изготовление основных средств в учете делалась бухгалтерская запись по Дебету счета 08 и Кредиту счета 10 субсчета «Строительные материалы». С вступлением в действие ФСБУ 26/2020 такой порядок учета отменен.
Теперь руководству компании необходимо еще на этапе приобретения материальных ценностей определить цели их использования или применения. Если они были приобретены для создания в дальнейшем объекта основных средств, то должны быть учтены на счете 08 и представлены в разделе 1 Бухгалтерского баланса – Внеоборотные активы.
Стоит обратить внимание, что использование, как и раньше, для целей учета счета 10 может привести к сложностям в автоматизации учета и составлении отчетности. Кроме того, поскольку уже изначально необходимо будет определить цель приобретения материальных ценностей в применяемые формы первичных учетных документов, целесообразно добавить идентификационный код (буквенный или числовой), позволяющий зафиксировать цель приобретения и обосновать для дальнейшего учета в составе оборотных или внеоборотных активов.
Такая новация призвана устранить имевшее место несоответствие в классификации ценностей и связанных с ними затрат между оборотными и внеоборотными активами и увязать их с классификацией денежных потоков в отчете о движении денежных средств. Иными словами, все приобретаемые ценности, которые в дальнейшем приведут к возникновению объекта основных средств, и связанные с этим денежные потоки должны быть классифицированы соответственно, как внеоборотные активы в бухгалтерском балансе и денежные потоки от инвестиционной деятельности в отчете о движении денежных средств.
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