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Оценка для подготовки отчетности по МСФО и US GAAP
Оценка для привлечения кредитования
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Единица учета капитальный вложений
Новация
ФСБУ 26/2020 №4
Виктория Егошина, Директор, Аудит
В МСФО действует один стандарт МСФО (IAS) 16 «Основные средства», национальных стандартов в России будет два: ФСБУ 26/2020 о том из чего складывается стоимость будущего объекта основных средств, и ФСБУ 6/2020 о его последующем отражении уже после принятия к учету. Оба стандарта вступают в действие с бухгалтерской отчетности за 2022 год.
Очевидно, что ФСБУ 26/2020 и ФСБУ 6/2020 должны быть взаимоувязаны, и такой красной нитью между стандартами выступает единица учета.
В информационном сообщении ИС-учет-28 от 03.11.2020 Минфин обращает внимание, что единица учета капитальных вложений - это приобретаемый, создаваемый, улучшаемый или восстанавливаемый объект основных средств, что существенно отличается от ранее применяемой практики, когда учет долгосрочных инвестиций велся в целом по строительству и по отдельным объектам, входящим в него; по приобретаемым отдельным объектам основных средств.
Теперь единица учета капитальных вложений – это единица учета будущих основных средств. Необходимо уже на этапе приобретения или создания объекта основного средства понимать, какой будет объект основных средств и входящие в него инвентарные объекты в последующем, будет ли готовый объект основных средств требовать капитального или планового ремонта, дорогостоящих технических осмотров или обслуживаний.
Так называемый «котловой» или агрегированный метод учета, при котором на счете 08 аккумулировались все затраты по строительству или приобретению объекта основных средств, а уже по итогам завершения формировались объекты для отражения на счете 01 не будет применим после вступлению в силу ФСБУ 26/2020.
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