An audit of financial (accounting) reporting for 2017 is obliged to hold:

Legal entities whose revenues in 2016 exceeded 400 million rubles. or balance assets at the end of the year exceed 60 million rubles;
Companies that make up consolidated accounting reports;
joint stock companies;
companies that publicly place securities;
Banks, insurance companies and some other categories in cases established by laws No. 307-FZ "On Auditing Audit", 208 FZ "On Consolidated Reporting".

According to Federal Law No. 402-FZ, the Company must provide an audit conclusion into the territorial division of Rosstat or simultaneously with the supply of accounting reporting, or no later than 10 working days from the day following the date of the audit detention, but no later than December 31, the year following the reporting.

The company that fell under the criteria of a mandatory audit cannot choose - to take or not to take the audit conclusion into statistical authorities. Recall that from 2017 throughout the Russian Federation introduced MSA and a number of other innovations for business transparency.

The question is when inviting auditors to cooperate. Although the audit conclusion for 2017 can be passed into statistics until the end of next year, we recommend splitting the work with the auditors to the stages and start cooperation now to get more in the audit. In addition, the size of fines and risks for officials and organizations has increased, and their total quantity has increased!

Oddly enough, the main value of the audit is not in the audit of the audit, and in the ability to see and correct the errors in the current accounting to have a correct tax and accounting report.

By ordering an audit by the end of the year, the company receives only an audit conclusion. By ordering a phased audit, the company receives a reliable, powerful shoulder to support auditors, tax consultants and lawyers.

Phased work increases the return from the audit:

Unloads accounting and reduces the number of errors in the work;
helps to keep reporting the current year correctly;
reduces mistakes in the formation of the tax base;
Excludes the emergence of tax claims.

As a result, the company does not have to pay arrears and penalties or even fines for gross violations in accounting.

Recall that the penalty for each day of delay is determined as a percentage of the unshaven amount of the tax. The interest rate of the penalty is taken equal to 1/300 in effect at this time the refinancing rate of the Central Bank of the Russian Federation. Since 2016, the Central Bank of the Russian Federation does not establish an independent value of the refinancing rate - it is equal to the key rate (from September 19, 2016 - 10%).

From October 1, 2017, the rules for calculating the penny for organizations will change. Innovations concern arrears that will arise from October 1, 2017.

If the proceeding exceeds 30 calendar days, the penalty will be calculated as follows:

Based on the 1/300 refinancing rate of the Central Bank of the Russian Federation, operating in the period from the 1st to the 30th calendar days (inclusive) of such a delay;
Based on the 1/150 refinancing rate of the Central Bank of the Russian Federation, relevant during the period, starting from the 31st calendar day of delay.

That is, in 2017, the amount of penalties for the delay in the tax payment for a period of more than a month increases.

In addition, the phased audit will help the company avoid the sanctions of the IFSN, if violations are revealed during the challenge tax audit of tax returns, such as VAT.

Recall that according to Article 120 of the Tax Code of the Russian Federation for the gross violation of the rules of income and (or) expenditures and (or) taxation objects, if these acts are committed during one tax period, in the absence of signs of tax offense, a fine of 10 thousand rubles is imposed on the company. .

If violations are allowed for more than one tax period, the penalty will be 30 thousand rubles. If the violations entailed the inclination of the tax base (the base for the calculation of insurance premiums) is 20% of the amount of unpaid tax (insurance premiums), but not less than 40 thousand rubles.

By gross violations of the rules for accounting income and expenses and objects of taxation of the Tax Code of the Russian Federation, refers:

Lack of primary documents
Lack of invoice
accounting or tax accounting registers
Systematic (twice or more during the calendar year) inexperienced or incorrect reflection in accounting accounts, tax accounting registers and in the statements of economic operations, funds, material values, intangible assets and financial investments.

According to Art. 122 Tax Code of the Russian Federation for non-payment or incomplete payment of tax (collection, insurance premiums) as a result of the tax base (base for the calculation of insurance premiums), other incorrect calculation of tax (collection, insurance premiums) or other illegal actions (inaction), if such an act Does not contain signs of tax offenses, the company imposes a fine in the amount of 20% of the unpaid amount of tax (collection, insurance premiums). For the same acts perfect intentionally, the penalty will be 40% of the unpaid amount of the tax (collection, insurance premiums).

For the gross violation of accounting requirements, a fine is imposed not only for the company, but also to an official according to Art. 15.11 Administrative Code. It ranges from 5 to 10 thousand rubles for a one-time disorder, and from 10 to 20 thousand rubles or disqualification from one to two years - with a re-violation during the calendar year.

Recall that it refers to gross violations of accounting requirements according to the Administrative Code of the Russian Federation:

Understatement of the amounts of accrued taxes and fees at least 10% due to the distortion of accounting data;
distortion of any indicator of accounting (financial) reporting, expressed in monetary measurement, not less than 10%;
Registration of an unrelevant fact of economic life, an imaginary, preliminary accounting faculty in accounting registers;
accounting accounts of accounting outside the accounting registers used;
drawing up accounting (financial) reporting is not based on accounting registers;
The lack of the economic entity of primary accounting documents and (or) registers of accounting and (or) accounting (financial) reporting and (or) audit report on accounting (financial) reporting during the established timing of such documents.

All these penalties and sanctions of the Company and officials can avoid, conducting an audit in stages and immediately adjusting the errors found. Timely adjustment will help avoid the delivery of refined tax returns over previous periods, which, as you know, lead to re-camera checks of the IFSN and surrender, in addition to arrears, the amounts of penalties.

It is no secret that accounting and the preparation of tax declarations are the scope of Glavbuch. However, managers, founders should be remembered that the responsibility for an accountant errors is also applied to them too.

If the organization does not pay taxes on time and lines a large amount, the tax inspectorate may apply to the court with a statement on recognition by bankrupt. Within the framework of the Bankruptcy case, the IFTS has the right to declare the requirement to attract the head, the founder of the legal entity - the debtor to subsidiary responsibility for the Company's tax debts. The basis is the provisions of Art. Art. 9 and 10 of the Federal Law N 127-FZ "On Insolvency (Bankruptcy)". On the involvement of the Director-General to subsidiary liability for the debts of the company in the amount of more than 30 million rubles, see Resolution of the Arbitration Court of the Volga-Vyatsky District N F01-2604 in case No. A39-1278 (by the definition of the Supreme Court of the Russian Federation N 301-ES15-11906 denied the transfer of the case N A39-1278 to the judicial board on economic disputes of the Supreme Court of the Russian Federation to revise in the procedure of cassation production of this resolution). In addition, tax authorities will be able to accumulate tax detachments from affiliates through court.

According to the experience of the specialists of our audit company, the leadership of most organizations wants to receive an audit conclusion before the annual meeting and before reaching reports to the tax authorities and statistical authorities.

In step-by-step work, the auditors by the time of the annual report are already familiar with the peculiarities of the company, controversial issues of accounting and tax accounting were quickly resolved during the entire reporting of 2017, substantial inconsistencies were already found and corrected. To check the last quarter, the annual report and prepare the audit conclusion will be needed only for a few days. Accounting at the same time may not be distracted by auditors, calmly close the year. Corrections, if there is a place, are made only in the last period.

If the auditors first come to the company in February-March, the accounting remains too little time to make changes. At the same time, accountants are preparing an annual report and are experiencing a double load that is not reflected in the best on the results.

When conducting an audit at the end of the year, accounting do not have the opportunity to correct the errors at once. Typical errors accumulate from the quarter to the quarter and distort the intermediate reporting.

Reliable interim reporting is important, for example, companies paying for dividends during the year. Since incorrectly calculated net profit will affect the magnitude of dividends to founders.

When conducting a phased audit, auditors check intermediate reporting, find inconsistencies and errors in accounting immediately, give detailed recommendations.

Audit conclusion on MSA in 2017

Due to the numerous appeals of members of the SRO AAS on the implementation of audit tasks related to the audit audit of accounting (financial) reporting for 2016, in accordance with international auditing standards (hereina) or in accordance with the federal regulations (standards) of audit activity , approved by the Government of the Russian Federation, and federal auditing standards, approved by the Ministry of Finance of Russia, the SRO AAS committee on international audit standards further clarifies the following.

Order of the Ministry of Finance of the Russian Federation of October 24, 2016 No. 192n (in the editorial office of the order of November 30, 2016 No. 220n), the Order of the Ministry of Finance of the Russian Federation of 09.11.2016 No. 207n was put into effect on the territory of the Russian Federation 48 documents containing international audit standards.

According to the Federal Law "On Audit Activities", MES is obligatory for audit organizations and auditors (part 1 of article 7), as well as audited parties and other persons who have concluded an audit contract (part 2 of Article 14). Audit activities are carried out in accordance with MSA, starting in the year following the year in which MSA is recognized for use in the Russian Federation.

Since documents containing international audit standards are recognized for use in the Russian Federation, then following Article 23 of the Federal Law "On Audit Activities" (Part 9.1, 9.2 of Article 23), the audit activity should be carried out on them, starting from 01.01. 2017, and federal rules (standards) of auditing activities, federal standards of auditing activities, cease their effect.

At the same time, given the provisions of paragraphs 3 of these orders of the Ministry of Finance of the Russian Federation, in the event that an agreement on the audit of the accounting (financial) reporting of the organization was concluded before January 1, 2017, an audit organization, an individual auditor is entitled to conduct an audit of accounting (financial) reporting, in including to draw up an audit conclusion, according to such a contract in accordance with the standards of auditing, operating before the entry into force of international audit standards specified in paragraph 1 of orders.

The Ministry of Finance of Russia in his informational communication 21.12.2016 No. IS-Audit-11 explains "At the same time, the audit organizations and individual auditors in 2017 are entitled to hold (finish) an audit of accounting reporting for 2016 for prisoner before January 1, 2017. In accordance with the federal regulations (standards) of auditing, approved by the Government of the Russian Federation, and federal auditing standards approved by the Ministry of Finance of Russia. "

Thus, on the basis of the above:

1. If an agreement for conducting an audit was concluded before 01.01.2017, then following the provisions of the Federal Law "On Audit Activities" (Part 1 of Article 7, Part 2 of Article 14, part 9.1, 9.2 of Article 23), given the provisions of paragraphs 3 orders Ministry of Finance of Russia dated October 24, 2016 N 192n, from 09.11.2016 №207N, the audit organization is entitled to conduct an audit of accounting (financial) reporting, including to draw up an audit conclusion, according to such a contract in accordance with the standards of auditing activities that have entered By virtue of international audit standards (that is, in accordance with the federal rules (standards) of auditing, approved by the Government of the Russian Federation, and federal auditing standards approved by the Ministry of Finance of Russia).
2. If an audit agreement was concluded after 01.01.2017, following the provisions of the Federal Law "On Auditing Activities" (Part 1 of Article 7, Part 2 of Article 14, Part 9.1, 9.2 of Article 23), given the provisions of paragraphs 3 orders Ministry of Finance of Russia dated October 24, 2016 N 192n, from 09.11.2016 No. 207n, the audit organization is obliged to conduct an audit of accounting (financial) reporting, including to draw up an audit conclusion, for such a contract in accordance with international audit standards. At the same time, we draw attention to the fact that an agreement on the audit of accounting (financial) reporting cannot contradict the requirements of the Federal Law "On Audit Activities", applicable auditing standards, the rules of independence of auditors and audit organizations, the Code of Professional Ethics of Auditors.

When conducting audit activities, in addition to MSA, it is necessary to apply a number of MFB documents related to MSA, but they are not related to them:

Audit Quality Concept: Key Elements Forming Wednesday to Provide Audit Quality;
International concept of tasks providing confidence;
Dictionary of Terms;
Structure of the collection of standards issued by the Council on International Audit Standards and Questions, providing confidence;
Preface to a collection of international standards for quality control, audit and review checks, other tasks providing confidence and tasks for the provision of related services.

Please note that this explanation is exclusively information and was prepared only for the purpose of facilitating the members of the SRO AAC to apply the provisions of the legislation regulating auditing activities in the Russian Federation.

The position of the MESA Committee cannot be considered as the official interpretation of the requirements of regulatory legal acts, replacing its own professional judgment of the auditor on issued issues.

Sample of the audit report of 2017

The result of the audit conducted is the issuance of an audit conclusion in which the auditor is expressed about the reliability of the accounting (financial) reporting of an audited company, formed on the basis of the audit evidence obtained.

The rules for the formation of the audit report are set out in the Russian standards No. 1 "Audit conclusion on accounting (financial) reporting and the formation of an opinion on its authenticity", No. 2 "Modified opinion in the audit report", No. 3 "Additional Information in the Audit Condition".

Regardless of the type of audit form (with a modified or unmodified opinion), it must contain:

Name ("Audit Conclusion");
Specifying the addressee.

Recall that by virtue of paragraph 4 of Article 6 of the Law No. 307-FZ "On Audit Activity", the audit conclusion seems only an audited company or a person who concluded an audit service agreement.

That is, a specific addressee must be specified in the audit (shareholders of JSC or PJSC, LLC participants, other persons):

Information about the company's audited (name, state registration number, location);
information about the audit company, an individual auditor (name of the organization, individual auditor name, state registration number, location, the name of the SRO, the member of which is an auditor, the number in the register of auditors and audit organizations SRO);
A list of accounting reporting in respect of which an audit was conducted, indicating the period for which it was compiled;
distribution of responsibility with respect to the indicated accounting reporting between the company's audio and auditor;
information about the work performed by the auditor to express the view (audit volume);
An auditor's opinion indicating the circumstances that or may have a significant impact on the accuracy of the audited financial statements;
signature auditor;
date.

The main part of the audit report is the basis for expressing an opinion on the accuracy of the accounting (financial) reporting of the company's audited company.

The unmodified opinion is expressed in the event that the auditor concludes that the financial statements reflect reliably in all material relations the financial situation of the audit company and the results of its financial activities.

A sample of a part of the audit with an unmodified opinion of the auditor is shown below.

Opinion

In our opinion, accounting reporting reflects reliably in all significant relations the financial situation of the organization LLC "Lutik" as of December 31, 2017, the results of its financial and economic activities and the cash flow in 2017 in accordance with the established accounting rules.

In practice, most of the modified conclusions are issued with the reservation.

The basis for expressing an opinion with the reservation

According to Article 1230 "Accounts receivable" of the balance sheet, the result of the activity of LLC "Lyutik" for 2017 is overestimated by 200 thousand rubles in view of the following circumstances:

Not created a reserve of dubious debts in the presence of receivables listed without movement for more than one year, totaling 200 thousand rubles.

Under Article 1370 "Retained earnings (uncovered loss)" of the accounting balance The result from the activity of LLC "Lyutik" for 2017 was overestimated by 200 thousand rubles due to the not reflection of the cost of creating a reserve for doubtful debts.

Opinion with a reservation

In our opinion, with the exception of the impact on the accounting statements of the circumstances set forth in the part containing the basis for expressing an opinion with the reservation, accounting reporting reflects reliably in all significant relations the financial situation of Lt. Ltd. as of December 31, 2017, the results of its financial Economic activities and cash flow in 2017 in accordance with the established accounting rules.

The basis for the expression of negative opinion

As indicated in paragraph 5 of the explanatory note, the consolidated financial statements did not include the indicators of the subsidiary of LLC "Flower" acquired in 2017. In accordance with the requirements of reporting rules in terms of preparation of the consolidated financial statements, the indicators of a subsidiary are subject to inclusion in the consolidated financial statements from the first day of the month following the month of acquiring the head organization of the corresponding number of shares (share in the authorized capital of a subsidiary or the emergence of other possibilities to determine decisions taken subsidiary). If the indicators of the accounting statements of the subsidiary of LLC "Flower" were included in the consolidated financial statements, this would lead to significant changes in many indicators of consolidated financial statements. A quantitative assessment of the impact of the distortion made in the preparation of consolidated financial statements was not carried out.

Negative opinion

In our opinion, due to the materiality of the circumstances referred to in the part containing the basis for the expression of a negative opinion, the consolidated financial statements do not reflect reliably in all significant relations the financial situation of Ltdichka LLC as of December 31, 2017, the results of their financial and economic activities and Cash Metal for 2017 in accordance with the established rules for compiling consolidated financial statements.

Publication of an audit report in 2017

In the information letter No. IN-06-52 / 17, the Central Bank gave clarification of the disclosure of annual accounting (financial) reporting for 2017 by joint-stock companies.

The indication of the Central Bank No. 3899-U, which made changes to Regulation No. 454-P "On the disclosure of information issuers of emission securities" was entered into force.

Now the annual accounting (financial) reporting of the AO is disclosed, including by publishing its text on the Internet page provided by one of the information distributors in the securities market, no later than three days from the date of drawing up an audit conclusion expressing in the established form of opinion Audit organization on the accuracy of reporting, but no later than three days from the date of expiration of the deadline for the submission of a mandatory copy of the compiled annual accounting (financial) reporting.

According to the law on accounting, such a copy is submitted no later than three months after the end of the reporting period.

Thus, the annual accounting (financial) reporting of the joint-stock company for 2017 is subject to public societies on the Internet along with the audit concision no later than April 4 (since the last day of the period established by paragraph by the second paragraph 71.4 of the position N 454-P is on the day off. - April 3).

If the Issuer does not disclose any information, the disclosure of which is required, the issuer must indicate the basis, by virtue of which such information is not disclosed. At the same time, the lack of information to be disclosed in accordance with the position N 454-P, without sufficient reason, is the basis for bringing the issuer to responsibility, as well as to establish restrictions on the treatment of securities.

In the case of the informed impossibility of executing the AO disclosure requirements within the prescribed period (for example, due to the fact that the procedure concluded before the entry into force of the indication No. 3899-owned audit agreement provides for the submission of AZ on reporting for 2017 later on April 4) to the joint-stock company should reveal Information about non-repayment within a prescribed period indicating grounds.

The Central Bank believes that joint-stock companies subject to the requirements of the V Regulation No. 454-P on the disclosure of information in the form of significant facts should be disclosed, such information should be disclosed in the form and order provided for by Regulation No. 454-P to disclose a significant fact. On the information provided, in the opinion of the issuer, a significant impact on the value of its emission securities.

In other ways, it is recommended to disclose such information in the form of a similar message no later than April 5 in the information resource, updated in real time and provided by one of the distributors of information on the securities market, and no later than April 6 - on the above-mentioned Internet page. The Central Bank recommends that the availability of the specified message is also provided for at least one year from the date of disclosure.

Information about the non-repayment of reporting and the audit report should be placed in the news feed until April 5, and on the page on the Internet - until April 6. Together with these data, the AO indicate the reasons for which the reporting is not disclosed on time.

If the information is not disclosed without reasonable reason, the JSC can be responsible and fined to 1 million rubles, and the official may be disqualified (Article 15.19 of the Administrative Code).

Publicity of mandatory audit

A new part of Article 5 of the Federal Law "On Audit Activity" (as amended by Federal Law No. 360-FZ "On Amendments to Selected Legislative Acts of the Russian Federation"), a mechanism for ensuring the publicity of the compulsory audit of accounting (financial) reporting was first introduced.

The customer of the mandatory audit (audited person) is obliged to make information about the results of such an audit into a single federal register of legally significant information on the activities of legal entities, individual entrepreneurs and other economic entities. The exceptions are cases where such information is a state or commercial secret, as well as other cases established by federal laws.

The following information is added to the Unified Federal Register:

Identifying the audited party data (INN, OGRN, SNILS if available);
- Identifying the audit organization (individual auditor) data (INN, OGRN, SNILS if available);
- a list of accounting (financial) reporting of the audited person, in respect of which a mandatory audit was carried out, the period for which this reporting was drawn up;
- date of the audit report on the accounting (financial) reporting of the audited person;
- the opinion of the audit organization (individual auditor) on the accuracy of the accounting (financial) reporting of the audited person indicating the circumstances that or may have a significant impact on the accuracy of such reporting.

The procedure for conducting a unified federal registry and publication of information contained in it is established by the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs".

Algorithm for posting information on the portal:

Get EDS to work on the FedResus port at the special operationator (note that the EDS is not suitable for reporting in the FTS);
- enter the portal with the EDS, if necessary, install the software;
- set a score of 805 rubles per kopeck and pay it to CJSC Interfax (as a rule, cash is available the next day);
- in the presence of a prepayment - publish information about the mandatory audit on the portal (you can attach a scan of an audit conclusion - not compulsory requirement);
- sign an act and invoice for publishing.

Positive audit conclusion of 2017

A positive audit report confirms that the company's financial statements mainly reflect its financial position, profit and losses, cash flow, and accounting meets the requirements of legislation and accounting regulations. A positive conclusion is issued if the auditor is convinced that financial statements are prepared in good faith, on the basis of reliable and objective accounting data; Accounting complies with the established principles and requirements, and the accounting policy of the enterprise is chosen correctly; Tax and other binding payments in a timely manner and fully listed; In applications and explanations to reports, all issues related to the financial statements are appropriately disclosed; Internal control reliably confirms the effectiveness and feasibility of economic operations; Financial reporting data does not contradict a well-known auditor for information about the organization's verifiable.

Subject to a positive audit opinion, as there is a written confirmation of the Directorate.

The formal acquisition of positive auditulations leads to an increase in entrepreneurial risks in enterprises.

In case of issuing an unconditional positive audit opinion, it should be noted in the report of the auditor. In the case of preparing a conditionally positive audit opinion, a negative conclusion or refusal to express an opinion, the reasons for the reasons leading to such an auditory opinion should be given.

If the auditor cannot sign a positive audit of the accuracy of the accounting (financial) reporting, since the enterprise's activities have established serious shortcomings that have a significant impact on the accuracy of the balance sheet, the convening of an emergency meeting of shareholders should be convened and reporting on the current situation.

Auditing firms almost everywhere could not warn the public by issuing a positive audit report of 93 9% of open joint-stock companies, which were subsequently convened in fraud with accounting reporting.

One of the most dangerous for the auditor is the situation when, after an audit and issuance of a positive audit conclusion, an enterprise unexpectedly ceases its activities due to bankruptcy.

The contract for the audit should be an item on the possibility of an auditor to refuse to issue a positive audit report, the main reasons for its refusal and the procedure for its design are indicated.

The order is determined that the audit conclusion confirming the accuracy of the accounting reporting with the reservation (reservations) and various explanatory paragraphs should be called a condition for a positive audit report.

The fulfillment of such requirements in the event that they concern corrections that are significant, is mandatory for the audit organization subsequently can provide a positive audit report to the economic subject.

The administration of the joint-stock company, which admitted certain abuses, invited such an auditor, which was not approved at the general meeting of shareholders, but to which she was able to apply the Methods of blackmail, and was able to receive a deliberately false positive audit report.

The general meeting of shareholders approved a legitimate auditor, but the administration of the joint-stock company without an explanation of the reasons invited another (also at first independent, but illegitimate, and therefore interested to get a new client, i.e. potentially managed) auditor and received a positive audit report from him.

If, when conducting audit procedures, a sufficient amount of audit evidence was obtained in relation to the fact that the initial and comparative indicators of accounting reporting are reliable and do not contain significant distortion, and the similar opinion was formed in relation to the reporting period, the audit organization should express the opinion on the accuracy of the reporting of reporting in the form of unconditionally Positive audit report.

Audit firms also had a bad reputation in the field of warnings on future bankruptcies, giving a positive audit conclusion of 42 1% of joint-stock companies, which subsequently declared their bankruptcy in nonetheless, 88 9% of those companies that were issued a positive audit conclusion were At least two negative financial features that were evident in their reporting during audit. These signs were to alert auditors.

How long does the organization have a mandatory audit for 2017?

Mandatory audit for 2017. In which cases, the organization is obliged to conduct an audit? Representation of the audit to Rosstat and the Tax Inspectorate.

Question:How long does the organization have a mandatory audit for 2017? What period of the organization should provide an audit conclusion for 2017 in statistics?

Answer:Audit for 2017 is held after the end of the fiscal year by December 31, 2018.

The law has established 2 options when the audit conclusion on the accuracy of the accounting reporting should enroll in Rosstat (Part 2 of Art. 18 of the Law "On Account" No. 402-FZ):

Together with annual accountability - in total.

If the verdict of the auditors is not ready yet, the law gives 10 working days from the date on their conclusion, but not later December 31, which is coming for the reporting.

In what cases the organization is obliged to conduct an audit

Representation of the audit to Rosstat and the Tax Inspectorate

When to submit an audit conclusion in Rosstat

If the organization is obliged to conduct an audit, it must submit an audit conclusion together with accounting reporting to the territorial division of Rosstat. Make it need:

either simultaneously with the supply of accounting reporting;

either separately no later than 10 working days from the day following the date of the audit detention, in any case, no later than December 31, the year following the reporting date.

Responsibility for evading mandatory audit

What responsibility threatens for evading mandatory audit

If the organization has not conducted a mandatory audit and it does not have an audit conclusion - this is a gross violation of accounting and reporting requirements. Penalties provide for the Code of the Russian Federation on administrative offenses. The amount of the fine for officials is from 5,000 to 10,000 rubles. And when repeated violations - up to 20,000 rubles. or disqualification from a year to two years.

The accounting statements of the JSC and the audit report did not provide, did not provide the audit conclusion to shareholders - you are fined in accordance with Part 1 of Article 15.19 and part 2 of Article 15.23.1 of the Code of Administrative Offenses. The amount of the fine will be:
- for organizations - from 500,000 to 700,000 rubles;
- For officials - from 20,000 to 30,000 rubles. or disqualification up to one year.

If you do not pass the audit conclusion in Rosstat, there will be a warning or penalty:
- for organizations - from 3000 to 5000 rubles;
- For an official (supervisor) - from 300 to 500 rubles.

Such sanctions are provided for by the Code of the Russian Federation on administrative offenses.

Similar fines will be, if late with the delivery of accounting reporting or hand over its incomplete amount (letter of Rosstat dated February 16, 2016 No. 13-13-2 / 28-media).

Subjects of small and medium-sized entrepreneurship Inspectors can replace the penalty for a warning if:
- Violation was performed for the first time;
- no material damage;
- there is no threat to the emergence of natural or technogenic emergencies;
- no harm or threat to life and health of people, animal and vegetation, environment, monuments of history and culture, security of Russia.

This follows from part 3 of Article 1.4, part 3 of Article 3.4, part 3.5 of article 4.1, the Code of the Russian Federation on administrative offenses.

If the accounting statements subject to the obligatory audit is published, then together with it should be published and the audit conclusion (

I.. Implementation of audit procedures

Applicable audit standards

Based on the Federal Law "On Audit Activities" when conducting an audit of accounting reporting for 2017, it is necessary to be guided by international audit standards (MSA), entered into operation on the territory of the Russian Federation orders of the Ministry of Finance of Russia dated October 24, 2016 No. 192n and on November 9, 2016 № 207n. In addition to the MES, it is necessary to apply the following documents adopted by the International Federation of Accountants and recommended for the Application on the territory of the Russian Federation by the Council of Audit Audit:

a) Audit quality concept: key elements forming an environment to ensure the quality of the audit;

b) the international concept of tasks providing confidence;

c) a dictionary of terms;

d) the structure of the collection of standards issued by the Council on International Standards of Audit and Tasks, providing confidence;

e) Preface to the collection of international quality control standards, audit and review checks, other tasks providing confidence and tasks for the provision of related services.

All MES and other named documents are posted on the official website of the Ministry of Finance of Russia www. minfin.. ru In the "Audit" section - Standards and Rules of Audit - International Audit Standards. "

In addition, the audit council recommended that in action on the territory of the Russian Federation:

a) international standards of ISA 800 audit (revised) "features of the audit of financial statements prepared in accordance with the concept of special purpose", ISA 805 (revised) "Features of the audit of certain financial statements and individual elements, groups of articles or financial statements", ISA 810 (revised) "Tasks for the provision of improving the generalized financial statements" adopted by the International Federation of Accountants, in the implementation of procedures during the reporting audit, drawn up in accordance with the concept of special-purpose reporting, individual reports, elements, groups of articles or accounting articles, and Also, when performing tasks for the provision of concluding about generalized accounting reporting, respectively, the indicated international auditing standards on issues on which international standards of Audit MSA 800 "Features of the audit of financial statements prepared in Responsibility with the concept of special purpose ", MSA 805" Features of the audit of individual reporting reports and individual elements, groups of articles or articles of financial statements ", MSA 810" Tasks for the provision of imprisonment of generalized financial statements "entered into force for use in the territory of the Russian Federation Order of the Ministry of Finance of Russia dated November 9, 2016 No. 207n, the relevant requirements are not established or established in the amount (by nature), less provided for by international standards of ISA 800 audit (revised), ISA 805 (revised), ISA 810 (revised) ;

b) a document containing international audit standards "Condecentable Amendments to Separate MSA" adopted by the International Federation of Accountants, in the implementation of procedures during the audit of accounting, should take into account the provisions of this document on issues in which international audit standards entered into action in the territory of the Russian Federation The orders of the Ministry of Finance of Russia dated October 24, 2016 No. 192n and dated November 9, 2016 No. 207n, the relevant requirements are not established or established in the amount (by nature), less provided for by international audit standards in the editorial office of this document.

When conducting an audit of consolidated financial statements, it is advisable to be guided also to the recommendations for the audit of the consolidated financial statements, approved by the Advisory Board on March 26, 2013.

When conducting an audit of accounting reporting from January 1, 2018, federal rules (standards) of auditing, approved by the Government of the Russian Federation, and federal auditing standards approved by the Ministry of Finance of Russia cannot be applied. These documents have lost strength from January 1, 2018.

When conducting an audit of accounting reporting, the audit organization (individual auditor) independently determine the forms and methods of conducting an audit based on audit standards.

Audit procedures for applicability
Associtation of continuity of activity of the audited person

According to MSA 570 (revised) "continuity of activity", the auditor must be:

get sufficient proper audit evidence and conclude with respect to the legality of applying the management of the audited part of the principle of continuity of the activities used in accounting, in the preparation of accounting reporting;

make a conclusion on the basis of the audited evidence that there is a significant uncertainty in connection with events or conditions that can cause significant doubts about the ability of the audited person to continue its activities;

release conclusion in accordance with MSA 570 (revised).

Throughout the audit, the auditor must closely refer to audit proofs indicating that there are events or conditions that can cause significant doubts about the ability of the audited person to continue their activities.

When conducting audit procedures in relation to the applicability of the continuity of the activity of the audited entity, the auditor:

establishes whether the guidance of the audited entity conducted a preliminary assessment of the ability of the audited person to continue continuously;

considers the assessment performed by the leadership of the audited entity in relation to the ability of the audited person to continue continuously on its activities covering the same period in respect of which the management fulfilled its assessment in accordance with the requirements of the applicable concept of accounting preparation or in accordance with the law or regulatory act if they envisage longer period;

finds out whether the assessment of the management of the audited person includes all the meaningful information about which the auditor has become known as a result of the audit;

the request to clarify the management of the audible person to clarify whether he knows about any events or conditions outside the period covered by the assessment performed by the leadership of the assessment, which can cause significant doubts about the ability of the audited person to continue its activities;

receives sufficient adequate audit evidence to establish whether there is a significant uncertainty about events or conditions that can cause significant doubts about the ability of the audited person to continue their activities. To this end, the auditor may, in particular, to send a request to the management of the audited entity to conduct an assessment of the ability of the audited person to continue its activities; Consider the management plans of the audited person regarding future actions due to its assessment of the ability of the audited person to continue its activities continuously and analyze the likelihood that as a result of the implementation of these plans, the situation will improve, as well as the analysis of the realizability of such plans; To assess the reliability of the source data obtained to prepare the forecast, and identify the facts that properly confirm the prerequisites underlying the forecast (if the audited person has prepared a cash flow forecast, and the analysis of this forecast is a significant factor in considering the future result of events or conditions As part of the assessment of the plans for the leadership of the audited part regarding its future actions); Determine the presence of additional facts or information that has become known after the date of the assessment by the management of the audited person; send a request to the management of the audited person in order to obtain written statements of it and, if appropriate, from persons responsible for corporate governance in relation to the future actions of the realizability of such plans;

evaluates whether sufficient adequate audit proofs were obtained regarding the legitimacy of the management of the audited part of the principle of continuity of the activities used in accounting, in the preparation of accounting reporting, and concludes about the legality of the application of this principle;

based on the audit evidence obtained, whether there is a significant uncertainty associated with events or conditions that separately or together can cause significant doubts about the ability of the audited person to continue its activities. Significant uncertainty occurs if the scale of the potential impact of these events or conditions and the likelihood of their occurrence is such that, according to the judgment of the auditor, it is necessary to disclose the relevant information on the nature and consequences of this uncertainty:

a) for a reliable representation of accounting reporting (in the case of the concept of a reliable representation of accounting reporting);

b) In order for the accounting statements to not mislead users (in the case of applying the Conformation Concept).

If the accounting statements of the audited person are prepared using the principle of continuity of activity, but according to the judgment of the auditor, its application is unlawful, the auditor must express a negative opinion.?

In the event that events or conditions that can cause significant doubts about the ability of the audited person to continue their activities continuously, but on the basis of the audit evidence received, the auditor concludes that there is no significant uncertainty, it must evaluate whether information about the accountability is adequately These conditions or events. Depending on the results of the specified estimate, the auditor must:

express an unmodified opinion and to the audit conclusion include a separate section "Significant uncertainty about continuity of activity", if information on significant uncertainty is disclosed adequately in financial statements;

express the opinion with a reservation or a negative opinion, depending on the circumstances, in accordance with MCA 705 (revised) "modified opinion in the audit report", if information on significant uncertainty is not disclosed adequately in the financial statements.

Consideration of compliance with the audited file of the federal
the law "On countering the legalization (laundering) of income,
obtained by criminal and financing of terrorism "

According to the MSA 250 "Consideration of laws and regulations during the audit of financial statements" in the process of obtaining an understanding of the audited person and its environment in accordance with MSA 315 (revised) "Identification and assessment of the risks of substantial distortion through the study of the organization and its surroundings" the auditor should receive a general Understanding the regulatory framework applicable to the audited person and to the industry or the sector of the economy, in which the audited person leads activities, and how the audited person complies with the requirements of this regulatory framework.

The auditor must request the leadership of the audible person and, if appropriate, in persons responsible for corporate governance, written statements that all known cases of non-compliance or suspicion of non-compliance with laws and regulations, including the Federal Law "On Countering Legalization (Laundering ) The revenues obtained by criminal, and the financing of terrorism ", the influence of which should be taken into account in the preparation of accounting reporting, were disclosed to the auditor.

In the case where the auditor becomes known information about non-compliance or suspicion of non-compliance with laws and regulations, including the Federal Law "On Countering Legalization (Laundering) of Revenues received by criminal, and the financing of terrorism", the auditor must obtain an understanding of the nature of such non-compliance and The circumstances in which it occurred, and additional information to assess the possible influence of such non-compliance with the accounting statements. When the auditor suspects that there may be non-compliance with laws and regulations, including the federal law "On countering legalization (laundering) of the income received by criminal, and financing terrorism", he must discuss this issue with the leadership of the audited person and, if appropriate , with persons responsible for corporate governance. If the management of the audited person or, if appropriate, persons responsible for corporate governance do not provide sufficient information confirming the fact that the audited file and regulations and, in the auditor's opinion, the influence of non-compliance in which he suspects an audited person may be significant For accounting reporting, the auditor should consider the feasibility of obtaining legal advisory assistance. At the same time, the auditor should assess the consequences of non-compliance with laws and regulations on other aspects of the audit, including the audit assessment of the risk and reliability of written applications, and take appropriate measures.

Based on the requirements of the federal law "On countering legalization (laundering) of income received by criminal, and financing terrorism", audited entities should take measures aimed at countering the legalization (laundering) of the income obtained by criminal, and the financing of terrorism, including those associated with identification of customers, organization internal control, fixing, storage and presentation of information. Conducting relevant audit procedures is of particular importance in the audit of the financial statements of organizations identified by Article 5 of the Federal Law: Credit Organizations, Professional Participants in the Securities Market, Insurance Organizations and Leasing Companies, Governors of Investment Funds and Non-State Pension Funds, organizations providing intermediary services when The implementation of real estate purchase and sale transactions, DR.

These audit procedures and the results of their implementation must be documented. At the same time, during the collection and documentation of the audit evidence under the audited procedures, the following federal law compliance with the audited persons, it is necessary to ensure the confidentiality of information on the report by audited by the legislation of the Russian Federation of information to Rosfinmonitoring. Documenting the results of the relevant special tests and audit procedures information should be impersonal, and should not contain information of limited access to the interaction of the audited entity with Rosfinmonitoring (including passwords from personal accounts, copies of reports on Rosfinmonitoring in accordance with the requirements of this law of information) .? When collecting and documenting audit evidence under audit procedures, it is also necessary to ensure the rights of personal data entities. In this connection, if the audit documentation contains personal data, it is advisable either to delete this information to the audit organization (individual auditor) (except in cases where the consent of the personal data entities is obtained for the appropriate processing or documenting data unrelatedly agreed with the audited person) or Direction to an audited person of requests for displaced information for the purpose of documenting audit procedures simultaneously with the provision of original information documents with full information for familiarization in confirming the correctness of the displaced information provided.

When implementing procedures related to the execution of this federal law, it is advisable to be guided by the letter of the Department of Accounting, Financial Reporting and Auditing of October 2, 2013 No. 07-02-05 / 40858 (taking into account changes in the legislation of the Russian Federation) (posted on the official The online website of the Ministry of Finance of Russia in the section "Audit activities - Standards and Rules of Audit is to counter corruption and legalization (laundering) of income received by criminal, and financing terrorism").

Consideration of compliance with the audited person
Federal Law "On Countering Corruption»

In this regard, the auditor must obtain sufficient adequate audit evidence regarding the observance of the provisions of those laws and regulations that are usually recognized as direct influence on the definition of significant indicators and disclosures of information in the accounting reporting. Also, the auditor must fulfill the following audit procedures aimed at identifying cases of non-compliance with other laws and regulations that may have a significant impact on accounting reporting.

The auditor must request the leadership of the audible person and, if appropriate, in persons responsible for corporate governance, written statements that all known cases of non-compliance or suspicion of non-compliance with laws and regulations, including the Federal Law "On Countering Corruption", The influence of which should be taken into account in the preparation of accounting reporting, the auditor was disclosed.

In the case when the auditor becomes known information on non-compliance or suspicion of non-compliance with laws and regulations, including the Federal Law "On Countering Corruption", the auditor must obtain an understanding of the nature of such non-compliance and the circumstances in which it occurred, and additional information for Estimates of the possible influence of such non-compliance with accounting reporting. When the auditor suspects that there may be non-compliance with laws and regulations, including the Federal Law "On Countering Corruption", he must discuss this issue with the leadership of the audited person and, if appropriate, with persons responsible for corporate governance. If the management of the audited person or, if appropriate, persons responsible for corporate governance do not provide sufficient information confirming the fact that the audited file and regulations and, in the auditor's opinion, the influence of non-compliance in which he suspects an audited person may be significant For accounting reporting, the auditor should consider the feasibility of obtaining legal advisory assistance. At the same time, the auditor should assess the consequences of non-compliance with laws and regulations on other aspects of the audit, including the audit assessment of the risk and reliability of written applications, and take appropriate measures.

In addition, in accordance with the Federal Law "On Audit Activity", the audit organization (individual auditor) is obliged to inform the founders (participants) of the audited person or their representatives or its head about the cases known to him by the corruption offenses of the audited entity, or signs of such cases or risk The emergence of such cases. In the event that the founders (participants) of the audited person or their representatives or its head do not take appropriate measures to consider this information of the audit organization (individual auditor), the latter must inform the relevant authorized state bodies about it.

When implementing procedures related to the consideration of compliance with the audited facilities established by the Federal Law "On Countering Corruption":

a) it is advisable to be guided by the methodological instructions on the organization and implementation of the audit organizations and individual auditors of opposing corruption approved by the Advisory Board on June 6, 2017, and posted on the official website of the Ministry of Finance of Russia in the section "Audit activities - Standards and Audit Rules - Counteraction Corruption and legalization (laundering) of income obtained by criminal, and financing terrorism, "and published in accordance with them with the relevant methodological documents of self-regulating organizations of auditors;

b) to pay special attention to compliance with the audited parties with state participation, which are subjects of federal laws "On the procurement of goods, works, services with certain types of legal entities" and "On the contract system in the sphere of procurement of goods, works, services for state and municipal needs" , special procedure for procurement. For this you need:

when considering compliance with the audited part of the regulatory legal acts of the Russian Federation, considering compliance with the requirements of federal laws "on the procurement of goods, works, services by certain types of legal entities" and "on the contract system in the field of procurement of goods, works, services to ensure state and municipal needs" As appropriate (when an audit of the accounting reporting of organizations with direct or indirect participation of the Russian Federation) with special tests for compliance with the applicable legislation of the Russian Federation on the conduct of procurement (tender) procedures;

consider the risk of significant distortions of accounting reporting arising from unscrupulous actions, and when identifying or suspected of committing unfair actions in this area, determine whether the auditor is obliged to report on the case or suspicion of the party, external with respect to the audited person, including the authorized state authority. .

Consideration of compliance with the audited file of the legislation
Russian Federation regulating questions of countering
bribing foreign officials

In accordance with MSA 250 in the process of obtaining an understanding of the audited person and its environment in accordance with MSA 315 (revised), the auditor should obtain a general understanding of the regulatory framework applicable to the audited person and to the industry or the sector of the economy in which it leads activities and how it complies with the requirements of this regulatory framework.

In this regard, the auditor must obtain sufficient adequate audit evidence regarding the observance of the provisions of those laws and regulations that are usually recognized as direct influence on the definition of significant indicators and disclosures of information in the accounting reporting. Also, the auditor must fulfill the following audit procedures aimed at identifying cases of non-compliance with other laws and regulations that may have a significant impact on accounting reporting.

The auditor must request the leadership of the audible person and, if appropriate, in persons responsible for corporate governance, written statements that all known cases of non-compliance or suspicion of non-compliance with laws and regulations, including the requirements of the legislation regulating the issues of countering foreign departments Officials whose influence should be taken into account in the preparation of accounting reporting were disclosed to the auditor.

In the case where the auditor becomes known information about non-compliance or suspicion of non-compliance with laws and regulations, including the requirements of the legislation governing the issues of countering the bribery of foreign officials, the auditor must obtain an understanding of the nature of such non-compliance and circumstances in which it took place, and For more information, to assess the possible influence of such non-compliance with accounting reporting. When the auditor suspects that there may be non-compliance with laws and regulations, including the requirements of legislation governing the issues of countering a bribery of foreign officials, he must discuss this issue with the leadership of the audited person and, if appropriate, with persons responsible for corporate governance. If the management of the audited person or, if appropriate, persons responsible for corporate governance do not provide sufficient information confirming the fact that the audited file and regulations and, in the auditor's opinion, the influence of non-compliance in which he suspects an audited person may be significant For accounting reporting, the auditor should consider the feasibility of obtaining legal advisory assistance. At the same time, the auditor should assess the consequences of non-compliance with laws and regulations on other aspects of the audit, including the audit assessment of the risk and reliability of written applications, and take appropriate measures.

In addition, according to the Federal Law "On Audit Activities", the audit organization (individual auditor) is obliged to inform the founders (participants) of the audited person or their representatives or his head about the cases known to him by bribing foreign officials, or signs of such cases or the risk of such Cases. In the event that the founders (participants) of the audited person or their representatives or its head do not take appropriate measures to consider this information of the audit organization (individual auditor), the latter must inform the relevant authorized state bodies about it.

In the implementation of relevant procedures, it is advisable to be guided by the methodological recommendations to audit organizations and individual auditors on countering bribery of foreign officials in the implementation of international commercial transactions approved by the audit Board on June 6, 2017 and posted on the official website of the Ministry of Finance of Russia in the section "Audit activities - Standards and regulations of the audit - countering corruption and legalization (laundering) of income obtained by criminal, and financing terrorism, "and published in accordance with them with relevant methodological documents of self-regulating auditors' organizations.

Compilation of audit report

When drawing up audit conclusion, special attention should be paid to:

compliance with the requirements for the composition of the elements of the audit conclusion established by part 2 of Article 6 of the Federal Law "On Audit Activities";

compliance with the requirements for registration of the audit conclusion established by MSA 700 (revised) "Formation of opinion and making a conclusion about financial statements", MSA 701 "Informing about key audit issues in audit report", MSA 705 (revised) "Modified opinion in the audit report", MSA 706 (revised) "Sections" Important Circumstances "and" Other Information "in the Audit Condition";

the admissibility and reasonableness of inclusion in the audit conclusion of information not provided for by the established requirements for the form and content of it.

When drawing up an audit opinion, it is necessary to focus on the examples of the audit conclusions given in MSA 700 (revised), 705 (revised) and 706 (revised). In addition, in accordance with the decision of the Council for auditing activities, it is advisable to follow the collection of exemplary forms of audit conclusions on accounting (financial) reporting, compiled in accordance with international auditing standards posted on the official website of the Ministry of Finance of Russia in the "Audit" section - Standards and Rules Audit - clarification and recommendations. "

Key audit questions in the audit

According to MCA 701, when an audit of the accounting statements of organizations whose securities are allowed to organized trading, as well as in other cases, a separate section "Key issues of audit" is included in the auditor's decision to solve the auditor. This section of accounting users seems to be additional information necessary to understand the issues that, according to the professional judgment of the auditor, were the most significant for the audit of the accounting reporting year.

Defining key audit questions, the auditor must take into account:

areas of increased estimated risk of substantial distortion of reporting or significant risks identified according to MCA 315 (revised);

its significant judgments regarding the accounting regions requiring the use of significant leadership judgments (including estimated values), which were evaluated as having a high level of uncertainty;

the impact on the audit of significant events or operations that occurred during the reporting period.

A description of each audit key question should include a reference to relevant information, disclosed in accounting reporting, (if any) and indicate:

a) why the question was considered as the most significant for the audit and, therefore, was defined as a key issue of auditing;

b) how the question was studied during the audit.

Enabling key audit issues in the audit conclusion:

1) does not replace:

a) information disclosed by management in accounting;

b) the expression by the auditor of a modified opinion when it is required due to the circumstances of a specific audit task in accordance with MSA 705 (revised);

c) the presentation of information according to MSA 570 (revised) in cases where there is a significant uncertainty due to events or conditions, as a result of which significant doubts may arise in the ability of the organization to continuously continue their activities;

2) is not an auditor's opinion expressed by separate issues.

Expression of modified reporting opinions,
Including due to improper disclosure of information

According to MSA 705 (revised), the auditor must express a modified opinion in the audit in cases when:

based on the audit evidence received, the auditor concludes that the accounting statements considered as a whole contains significant distortion, or

the auditor cannot receive sufficient adequate audit evidence in order to conclude that the accounting statements considered as a whole does not contain significant distortions.

1. The auditor expresses an opinion with the reservation when he, having received sufficient adequate audit evidence, concludes that distortion separately or together are essential for accounting reporting, but not comprehensive, or it cannot receive sufficient adequate audit evidence for Justifications of your opinion, but it comes to the conclusion that the possible impact on the accounting statements of non-declared distortions, if any, can be essential, but not comprehensive.

2. The auditor expresses a negative opinion when, having received sufficient adequate audit evidence, it concludes that distortion separately or together is essential and comprehensive for accounting reporting.

3. The auditor refuses the expression of an opinion when he cannot obtain sufficient adequate audit evidence to substantiate his opinion and concludes that the possible impact on the accounting statements of non-prescribed distortions, if any, can be simultaneously significant and comprehensive. The auditor refuses to express the view in the case when in exceptionally rare situations related to the presence of numerous uncertainty factors, it concludes that, despite the adequate adequate audit proofs in relation to each uncertainty factor, it is impossible to form an opinion on the accounting reports due to The potential impact of uncertainty factors on each other and their possible aggregate effect on accounting reporting.

In case, after taking the task, the auditor becomes known that the management of the audited person introduced a limitation of an audit volume, which, in the auditor's opinion, is highly likely to lead to the need to express an opinion with a reservation or refusal to express an opinion on accounting reporting, the auditor must consult a guide Audible person with a request to remove such a restriction. If the management of the audited person refuses to remove this restriction, the auditor must inform the persons responsible for corporate governance, except when all persons responsible for corporate governance are involved in the management of the audited person, and determine whether the possibility of performing alternative procedures for obtain sufficient adequate audit evidence.

When the auditor cannot receive sufficient adequate audit evidence, it must determine the consequences as follows:

a) if the auditor comes to the conclusion that the possible impact on the accounting statements of non-declared distortions, if any, can be essential, but not comprehensive, he must express his opinion with the reservation, or

b.

refuse to conduct an audit if it is advisable and possibly in accordance with applicable laws or regulatory acts. At the same time, it must first inform persons responsible for the corporate governance of the Organization, about the circumstances related to the distortions identified during the audit, which could lead to the expression of a modified opinion;

if the failure of an audit before the provision of an audit conclusion is impossible or practically impossible, then refuse to express an opinion on accounting reporting.

When conducting an audit of the accounting statements of a credit institution, it is necessary to make sure that there are no activities in the activities of such organizations:

signs of conducting operations with a circuit in nature, including artificially regulating the calculation of the values \u200b\u200bof mandatory standards in order to formal implementation;

signs of assets burden;

signs of formation of fictitious income;

circumstances of lending to borrowers in respect of which there are no signs of real (full) activities.

When conducting audit procedures, special attention should be paid to:

availability of increased concentration of risks on the business owners of a credit institution;

the study of factors that determine doubts in the admission of the continuity of the activities of the credit institution;

study of transactions (loans) having a preferential character compared to the rest of the transactions (loans);

study of transactions with securities with unidirectional nature (for example, repeating securities purchases), the purpose of which may be, including the output of customer assets and (or) bank assets;

procedures for checking the internal audit system and the internal control system;

procedures for confirmation of residues under reporting items, which are reflected at fair value, including the hedging of financial risks; revaluation taken into account in the capital (fixed assets, securities); accounting, classification and evaluation of securities, as well as other financial instruments; Classification of loans, loan debt and reserves on them; Remains on current and urgent customer accounts.

the study of information on the implementation of increased levels of risk of legalization (laundering) of income obtained by criminal, and financing terrorism, operations that have signs of dubious and fictitious, operations, relevant features indicating the unusual nature of the transaction that do not have an obvious economic meaning and apparent lawful goals, implementation of systematically and (or) significant amounts of cash withdrawal operations, etc.;

the presence on the balance sheet of the credit organization of assets that do not generate income (including non-core assets);

study of lending operations in various forms of assets that are associated with the owners of the credit institution;

identify the potential risks of a credit organization related to the sectoral features of the activities of borrowers and their counterparties.

Features of audit accounting reporting
Insurance organizations

When conducting an audit of accounting reporting of insurance organizations, special attention should be paid to:

studying the practice of classifying contracts for insurance contracts and investment contracts, as well as the allocation of embedded derivatives and separation of the deposit component in insurance contracts;

analysis of the procedure for recognizing and evaluating derivative financial instruments, compliance of the methods of their assessment of the insurance policy of the insurance organization;

definition of adequacy of assumptions used in conducting the adequacy of the adequate obligations under insurance and investment contracts with a non-amraranized possibility of obtaining additional benefits, namely: discount rates (especially with regard to investment life insurance agreements), level of early termination, investment income and service costs;

studying the impact of changing the value of financial instruments on the value of the reserve of additional payments (insurance bonuses) and reserve of options and guarantees (for contracts involving the dependence of the sum insured and (or) the magnitude of additional payments from the yield of asset (asset groups), a certain (defined) in accordance with conditions of life insurance contract);

assessment of the likelihood of obtaining future taxable profits in order to recognize a deferred tax asset.

When conducting an audit of the accounting statements of insurance organizations that carry out insurance other than life insurance, special attention should be paid to:

verification of data arrays, on the basis of which there is an assessment of future revenues for subrogation and regress (calculation on obtained and recognized refund);

the legitimacy of capitalization of stocks and income, as well as the assessment of deferred assessive costs and income;

verification of adequacy formed insurance reserves;

the correctness of the calculation of the share of reinsurers in the claimed, but unresolved losses.

Features of audit accounting reporting
other non-credit financial organizations

When conducting an audit of financial statements of a non-credit financial organization, it is necessary to make sure that there are no signs of conducting operations that have a circuit in nature, including artificial fulfillment of agreed requirements for their own funds (capital) or net assets, mandatory (financial, economic) standards.

When conducting an audit of accounting reporting of non-credit financial organizations, special attention should be paid to:

legality of income / expenses;

analysis of the composition, cost and structure of assets invested (posted) own funds of non-credit financial organizations, pension reserves and pension savings (for non-state pension funds);

the presence of increased concentration of risks in activities;

procedures for checking the internal control system;

study of documents and procedures in the provision of loans, attracting funds;

procedures for recovering overdue debts;

confirmation procedures for balances of accounting items;

study the pace of changes in the volume of operations performed, the values \u200b\u200bof assets and liabilities, own funds, income and expenses;

comparison of data on reporting periods, as well as, if possible, data of the audited person with data of similar non-credit financial organizations.

Based on subparagraphs 1 and 3 of paragraph 2 of Article 50 of the Federal Law "On Investment Funds" during the audit of the accounting statements of the Joint-Stock Investment Fund on the auditor, additional work is assigned to:

accounting and reporting on property owned by the shareholder investment fund, the property constituting a mutual investment fund, and operations with this property;

calculation of the cost of net assets of the shareholder investment fund, assessing the estimated value of one investment share, the price of placement and prices of the ransom of the action or the amount on which one investment share is issued, and the amount of monetary compensation to be paid in connection with the repayment of the investment share.

Independence of the audit organization

Based on the federal law "On audit activities" and the rules of independence of auditors and audit organizations in the provision of audit services Audit organization, the auditor must be independent. The independence of the audit organization, the auditor lies in the absence of property, related or other dependence of the audit organization, an auditor from the audited person, its founders (participants), managers and other officials, as well as other persons (in cases provided for by federal laws).

Based on the requirements of the Federal Law "On Audit Activity", auditing standards, the rules of independence of auditors and audit organizations, the Code of Professional Ethics of Auditors Audit organizations (individual auditors) are required to provide both directly preventing, preventing or decreasing to an acceptable level of threats to independence and objectivity, so and proper documentation of such measures and actions. The lack of documentation regarding the measures and actions taken by the audit organization (individual auditor) to reduce the threats to independence may be regarded as non-acceptance of such measures and actions.

It is necessary to pay attention to that the decision on the audit activity of March 21, 2017 was approved by a new edition of the rules of independence of auditors and audit organizations. The Rules of Independence of Auditors and Audit Organizations includes part II, which defines the requirements for independence when performing confidence of tasks and other than the audit and review audits of the financial information of the past periods. In addition, an explanation of the independence of auditors and audit organizations is attached to the use of new part II.

Prevent conflict of interest

According to the Federal Law "On Audit Activities" audit organizations (individual auditors) are not entitled to carry out actions that have the emergence of conflict of interest or creating a threat to the emergence of such a conflict. The conflict of interest is a situation in which the interest of the audit organization (individual auditor) may influence the opinion of such an audit organization (individual auditor) on the reliability of the accounting statements of the audited person.

Based on the requirements of the Federal Law "On Auditing Audit", auditing standards, the rules of independence of auditors and audit organizations, the Code of Professional Ethics of Auditors Audit organizations (individual auditors) are obliged to provide both directly preventing or preventing conflict of interest and proper documentation of measures and actions, Taken for this purpose. The lack of documentation regarding the measures and actions taken by the audit organization (individual auditor) to prevent or prevent conflict of interest may be regarded as non-acceptance of such measures and actions.

Provision of other services related to audit activities

In accordance with Part 7 of Article 1 of the Federal Law "On Audit Activities", an audit organization (individual auditor), along with audit services, can provide other services related to audit activities.

According to PPZ 12-2017 "On the application of part 7 of article 1 of the Federal Law" On Audit Activities ", approved by the Advisory Council on December 22, 2017, when determining the possibility of providing any service other than the audit and directly not named in paragraphs 1 -10 Part 7 of Article 1 of this Federal Law, the audit organization (individual auditor) should consider the following factors:

1. the service is related to audit activities. In determining whether the service with auditing activities is related to the maintenance of the service, the nature of consumption, and it is also advisable to take into account the composition of the services provided in subsections 69 and 70 of the section M of the All-Russian Classifier for Economic Activities OK 029-2014, approved by order of Rosstandard dated January 31, 2014 No. 14-art. The connection of other services with audit activity is expressed, in particular, in the fact that the provision of other services implies the presence of the Contractor and the use of knowledge, skills, skills and experiences that the auditor possesses;

2) The provision of services does not entail the emergence of conflict of interest and does not create a threat to the emergence of such a conflict. In assessing the conflict of interests or threats to its emergence, the Code of Professional Ethics of Auditors approved by the audit board on March 22, 2012 should be guided by the Code of Auditors on March 22, 2012, and the regulations of the independence of auditors and audit organizations approved by the Advisory Council on September 20, 2012

Compliance with the regime of the audit secrecy

According to the Federal Law "On Audit Activities", the audit organization (individual auditor) and its (it) employees are obliged to comply with the requirement to ensure the confidentiality of information constituting the audit secrecy. An audit secret is any information and documents obtained and (or) compiled by the auditor when providing audit and (or) other services related to the audit activities, except: the information disclosed by the person himself, who was audited and (or) other related activities related to audit activities services or with his consent; Information about the conclusion of an agreement for the provision of audit services and information about the amount of payment of audit services.

The audit organization (individual auditor) is not entitled to transfer information and documents that make up the audit secret, third parties or to disclose this information and the content of documents without the prior written consent of the person who provided the specified services, with the exception of cases provided for by the Federal Law "On Audit Activities" and other federal laws. The transfer of information and documents that make up the audit secret, third parties in cases and procedure that are provided for by the Federal Law on Audit Activities and other federal laws is not a violation of the audit secrecy.

If it is necessary to disclose information and documents that make up the audit secret, the requirement for the preliminary written consent of the person who has been audited and (or) other services related to the audit activities also applies to cases:

a) use by the audit organization (individual auditor) of third parties to keep working electronic documents of the auditor or working documents on paper;

b) use by the audit organization (individual auditor) of IT services for technical support for computer programs and databases containing information that make up the audit secrecy, as well as to maintain the work of the storage and processing of such information (personal computers, information storage servers, etc. );

c) use by the audit organization (individual auditor) of third parties to translate documents containing information that make up the audit secrecy;

d) use by the audit organization (individual auditor) in the provision of audit and other audit activities of experts (including civil-legal agreements);

e) bringing the audit organization (individual auditor) of third parties (including those who are members of one network of audit organizations) for the purpose of monitoring quality control.

Definition of persons responsible for corporate governance
During the provision of audit services

In accordance with MSA 260 "Information interaction with persons responsible for corporate governance" (MSA 260), the auditor is obliged to provide information interaction with persons responsible for corporate management of the audited person, during the audit of its accounting reporting.

According to the PPZ 12-2017 "On the definition of a person responsible for corporate governance, during the provision of audit services", approved by the audit board on December 22, 2017, an audit organization in conjunction with the person with whom the audit service has been concluded, must define persons responsible for corporate management of the audited person. If, when entering into an agreement for the provision of audit services, this issue is not resolved, an audit organization needs to be requested to be a person with whom a contract for the provision of audit services is concluded, with whom the information interaction should be carried out during the provision of auditorium to the audited person (with the provision of contact information).

When determining the person responsible for corporate governance, it is necessary to proceed from:

2) the structures and powers of the management authorities of the audited person established by the applicable legislation of the Russian Federation, the constituent documents of the audited person and other organizational and administrative documents;

3) specific conditions of activity of the audited person.

Examples of persons who can be defined as persons responsible for corporate governance are:

1) in a joint-stock company, a limited liability company - the Board of Directors (Supervisory Board) of the Company;

2) in the unitary enterprise - the owner of the property of a unitary enterprise;

3) The Foundation is the highest collegial body of the Fund;

4) in an autonomous non-profit organization - a collegial senior organization of the organization;

5) in the public legal company - the Supervisory Board of the public-legal company;

6) in the State Corporation is the highest authority of the State Corporation.

II.

Accounting policy of the organization in 2017

In accordance with paragraph 7.1 of the PBU 1/2008 (in the editors of the Order of the Ministry of Finance of Russia of April 28, 2017 No. 69n) in case, on a specific issue of accounting in federal accounting standards, accounting methods are not established, the organization develops the appropriate method Based on the requirements established by the legislation of the Russian Federation on accounting, federal and (or) sectoral standards.

This PBU 1/2008 point is not established, no accounting methods are not changed and do not change. The entry into force of this paragraph does not imply compulsory changes to the organization's accounting policies, including in terms of accounting methods developed by independently before the entry into force of the Order of the Ministry of Finance of Russia of April 28, 2017 No. 69n.

The right to apply federal standards
Accounting, taking into account the requirements of IFRS

In accordance with paragraph 7 of PBU 1/2008 (in the editors of the Order of the Ministry of Finance of Russia of April 28, 2017 No. 69n), an organization that discloses compiled in accordance with IFRS Consolidated financial statements or financial statements of an organization that does not create a group is entitled to form accounting policies To be guided by federal accounting standards, taking into account the requirements of IFRS.

According to part 2 of Article 7 of the Federal Law "On Consolidated Financial Reporting", the consolidated financial statements are considered disclosed if it is posted in general information systems or published in the media available for those interested in it, and (or) in relation to this reporting. Other actions that ensure its accessibility for all persons interested in it, regardless of the purpose of obtaining this reporting on the procedure that guarantees its finding and receipt.

Retrospective reflection
Consequences of changes in accounting policies

According to paragraph 15 of PBU 1/2008, if the organization in the established procedure made a change in accounting policies, the consequences of changes in accounting policies caused by the reasons other than those specified in PBU 1/2008, and providing or capable of providing a significant impact on the financial position of the Organization, its financial results Activities and (or) Money movement, reflected in the financial statements retrospectively, except when an assessment in monetary terms of such consequences for the periods preceding reporting cannot be made with sufficient reliability.

At the same time, it is drawn to the fact that, based on the order of the Ministry of Finance of Russia dated April 28, 2017 No. 69n, a retrospective reflection of the consequences of changes in accounting policies is, among other things, in the adjustment to the earliest represented in the accounting statement of the date of the incoming balance not only on the article "Unallocated Profit (uncovered loss) ", but also (or) on other articles of the accounting balance.

Inventory before compilation
annual accounting reporting

In accordance with Article 11 of the Federal Law "On Accounting", compulsory inventory is established by the legislation of the Russian Federation, federal and industry standards.

According to Part 1 of Article 30 of the Federal Law "On Accounting" before approval by the state regulation authorities of the financial accounting of federal and industry standards provided for by this Federal, the Rules of Accounting and Compowance of Accounting, approved by the authorized federal executive authorities and the Central Bank of the Russian Federation until the day Entry into force of the specified Federal Law.

Based on this, as well as paragraph 27 Regulations According to accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N, the inventory of assets and obligations is mandatory before drawing up annual accounting reports (with the exception of assets , Inventory of which was held no earlier than October 1 of the reporting year).

Recognition of loan costs

In accordance with PBU 15/2008, loan costs are recognized by other expenses, except for the part of their part that is subject to inclusion in the price of an investment asset.

Regulatory legal acts on accounting do not provide for recognition of loan costs not included in the value of the investment asset, as any assets, including as the so-called expenses of future periods.

Comparative data on intangible assets
when changing the timing of useful use of them

Based on paragraph 27 of PBU 14/2007, the useful life of an intangible asset is checked annually by the organization on the need to clarify it. In the event of a significant change in the duration of the period during which the organization involves using an asset, its useful use is subject to clarification.

Considering the above, in the event of a change in the service life of an intangible asset in the accounting reporting of the comparative data for the period (periods) preceding (preceding) reporting, do not change.

Comparative data on intangible assets

when changing the method of determining the depreciation of them

Based on paragraph 30 PBU 14/2007, the method of determining the depreciation of an intangible asset is checked annually by the organization on the need to clarify it. If the calculation of the expected receipt of future economic benefits from the use of an intangible asset has changed significantly, the method of determining the depreciation of such an asset must be changed accordingly.

The adjustments that have arisen in connection with this are reflected in accounting and financial statements as changes in estimated values. According to clause 4 of PBU 21/2008, the change in the estimated value (except for the change directly affecting the value of the Organization's capital) is subject to recognition in accounting by inclusion in the income or expenses of the organization (promising).

Considering the above, in the event of a change in the organization of the method of determining the depreciation of the intangible asset in the accounting reporting, comparative data for the period (periods) preceding (preceding) reporting, do not change.

Using cross-year cross-accounting

In accordance with PBU 3/2006, the cost of assets and liabilities (monetary signs at the office of the organization, funds in bank accounts (bank deposits), monetary and payment documents, financial investments, funds in settlements, including on borrowed obligations, with legal entities and individuals, Investments in non-current assets (fixed assets, intangible assets, etc.), material and industrial stocks, as well as other assets and obligations of the organization), expressed in foreign currency, to reflect in accounting and accounting reporting are subject to recalculation in rubles. The specified recalculation is made at the official foreign exchange rate to the ruble established by the Central Bank of the Russian Federation.

In the absence of an official foreign exchange rate to the ruble, established by the Central Bank of the Russian Federation, recalculate the value of assets and liabilities expressed in foreign currency, it is advisable to produce in relation to the order established by PBU 3/2006 (as amended by the Order of the Ministry of Finance of Russia of November 9, 2017 No. 180n), i.e. According to the cross-course of the relevant currency, calculated on the basis of foreign exchange rates established by the Central Bank of the Russian Federation.

Significant information

disclosed in accounting reporting

In accordance with PBU 4/99, indicators about individual assets, liabilities, income, expenditures and economic operations should be opened in the financial statements separately in case of their materiality and if the usernames of the financial situation of the Organization or financial results of its activities are impossible without knowledge about them. Indicators on individual assets, liabilities, income, expenditure and economic operations may be in the balance sheet or the report on financial results with the total disclosure in explanations to the accounting balance sheet and the report on financial results, if each of these indicators is individually unzable to evaluate the interested users Financial position of the organization or financial results of its activities.

The organization independently relates information (indicators) on individual assets, obligations, income, costs and economic operations to significant or insignificant on the basis of both the size and nature of this information. At the same time, in accordance with PBUs 1/2008 (in the editorial office of the Order of the Ministry of Finance of Russia dated April 28, 2017 No. 69n), information, from the presence, absence or reflection of which in the accounting statements of the organization does not depend on the economic solutions of users of this reporting.

Disclosure of interest for the use of cash
In the cash flow report

In accordance with Article 852 of the Civil Code of the Russian Federation, if otherwise not provided for by the Bank Account agreement, the Bank pays interest on the Customer's account, the amount of which is credited to the account.

In accordance with PBU 23/2011, the monetary flows of the organization are classified depending on the nature of the operations with which they are associated, as well as how information about them is used to make decisions by the accounting reporting users of the organization.

Based on paragraphs 8-12 of PBU 23/2011, the amount of funds credited to the organization's account as interest under the bank account agreement are classified as cash flows from current operations.

Reflection in accounting accounting,

related S.pension programs

Regulatory legal acts on accounting did not establish specific ways of conducting accounting of obligations (assets) and expenses related to the participation of the organization in non-state pension programs.

In accordance with the Federal Law "On Accounting" in case, in relation to a specific accounting facility, the federal standards are not established a way of conducting accounting, such a method is independently developed on the requirements of the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards.

Given this, as well as the rules for the formation of an accounting policy of the organization, established by PBU 1/2008, ways of conducting accounting of obligations (assets) and expenses related to the participation of the organization in non-state pension programs, it is advisable to develop on the basis of the International Financial Reporting Standard (IAS) 19 " Remuneration to employees ", introduced in the territory of the Russian Federation by order of the Ministry of Finance of Russia of December 28, 2015 No. 217n.

The emergence of the duties to be

consolidated financial statements

Based on the federal law "On the consolidated financial statements", established by this federal law committee sustaining, to submit and disclose consolidated financial statements applies to federal state unitary enterprises, the list of which is approved by the Government of the Russian Federation, as well as joint-stock companies whose shares are in federal property and the list of which are approved The Government of the Russian Federation. In accordance with Part 4 of Article 8 of this Federal Law, these organizations are obliged to compile, submit and disclose consolidated financial statements from reporting for the year following the year in which they are included in the lists approved by the Government of the Russian Federation.

Thus, the obligation to draw up, to submit and disclose the consolidated financial statements, starting with the reporting in 2017, arises from organizations that were included in these lists in 2016. At the same time, the fulfillment of the obligation to compile, to submit and disclose the consolidated financial statements does not imply the liberation of the Organization Responsibilities to draw up and submit accounting statements in accordance with the Federal Law "On Accounting".

Compilation of consolidated financial statements

According to part 1 of Article 3 of the Federal Law "On Consolidated Financial Reporting", the consolidated financial statements are drawn up in accordance with international financial reporting standards (hereinafter - IFRS).

Based on this, under the compilation of consolidated financial statements, IFRS should be guided, in the prescribed manner recognized for use in the Russian Federation. When solving certain issues of compiling consolidated financial statements, it is also advisable to be guided by the current practice of using IFRS in the territory of the Russian Federation, summarized in the documents of the Interdepartmental Working Group on the Use of IFRS formed by the Ministry of Finance of Russia (OP 1-2012, OP 2-2012, OP 3-2013 4-2013, OP 5-2014, OP 6-2015, OP 7-2015, OP 8-2016, OP 9-2016, OP 10-2017, OP 11-2017). These documents are posted on the official website of the Ministry of Finance of Russia in the section "Accounting and reporting-information on international financial statements - legislation on IFRS - Interdepartmental Working Group on the Application of IFRS".

III. Separate issues of accounting reporting

credit organizations

Drawing up accounting reporting of credit institutions

In compiling the annual financial statements of credit institutions, it is necessary to pay attention to the following:

1) From April 3, 2017, the procedure for conducting accounting in credit institutions is regulated by the provision of the Bank of Russia of February 27, 2017 No. 579-P "On the plan of accounting accounts for credit institutions and the procedure for its use";

2) From July 14, 2017, the procedure for the formation of loan organizations of reserves for possible losses on loans is governed by the provision of the Bank of Russia of June 28, 2017 No. 590-P "On the procedure for the formation of loan organizations of reserves for possible losses on loans, loan and equivalent to it debt ";

3) indication of the Bank of Russia dated September 4, 2013 No. 3054-y (taking into account changes made by the Bank of Russia dated October 24, 2016 No. 4167-y), the requirement of confirming the balances on customer accounts - non-credit organizations that are not credit organizations , and individuals. Until January 31 of the year following the reporting, credit organizations should ensure that residual written confirmations are obtained only on the Credit Customer Customer Accounts openly (including non-resident banks).

These regulatory acts of the Bank of Russia are posted on the official website of the Bank of Russia www.cbr.ru in the section "Information and Analytical Materials - Accounting and Accounting - Accounting and Reporting in Credit Financial Organizations".

Termination of recognition of a derived financial instrument

According to the provision of the Bank of Russia dated July 4, 2011 No. 372-P "On the procedure for accounting for derivatives of financial instruments" (hereinafter referred to Accounts №№ 47408, 47407 "Calculations for conversion transactions, derivatives of financial instruments and other contracts (transactions), for which calculations and delivery are carried out not earlier than the next day, after the day of the conclusion of the contract (transaction), is the termination of the recognition of a derivative financial instrument.

According to clause 1.5 of provisions No. 372-p, the recognition of a derivative financial instrument in accounting is terminated upon termination in accordance with the contract of requirements and obligations under a derivative financial instrument (including in the execution of the contract, termination of the contract by agreement of the parties, the concession of all requirements and obligations under the contract ). At the same time, the receipt of (payment) of the advance at the expense of meeting the requirements (fulfillment of obligations) for a derivative financial instrument does not relate to the conditions for the cessation of its recognition, since Advance is not the execution of simultaneously requirements and obligations across the entire derivative financial instrument.

Considering the outlined, obtained (paid) advance payment for a derivative financial instrument is reflected in the balance sheet account No. 47422 "Operational Operations" No. 47423) (No. 47423 "Requirements for other operations") until the disclosure of the derivative of the financial instrument is stopped. Partial fulfillment of requirements and obligations on the supply forward contract, which is a derivative financial instrument, serves as a basis for the termination of the recognition of a derivative financial instrument in the executable part. The unfulfilled part continues to be taken into account in accordance with Regulation No. 372-p.

Evaluation of the fair value of non-current assets

In accordance with the provision of the Bank of Russia of December 22, 2014 No. 448-P "On the procedure for accounting of fixed assets, intangible assets, real estate, temporarily unused in the main activity, long-term assets intended for sale, stocks, equipment and labor items, obtained under the treaties of the expressive, pledge, the appointment of which is not defined, in credit institutions "the estimated liquidation value, the useful life and method of accrualing the depreciation of fixed assets, intangible assets and real estate temporarily unused in the main activity should be reviewed at the end of each reporting year.

When choosing a credit institution, the accounting model for the revalued cost for a group of homogeneous fundamental means or intangible assets, their revalued cost should reflect the fair value at the end of the reporting year. Evaluation of fair value should be carried out in the manner prescribed by IFRS 13 "Evaluation of fair value", enacted in the territory of the Russian Federation by order of the Ministry of Finance of Russia of December 28, 2015 No. 217n.

Fullness of reflection of obligations to pay remuneration

In accordance with the provision of the Bank of Russia dated April 15, 2015, No. 465-P "Sectoral Standard of Accounting Remuneration to employees in credit institutions" Obligations on the payment of premiums, including premiums (remuneration) on the year of work for the year, are recognized by the credit organization for the reporting Date, if a credit institution has a duty to pay them based on the requirements of local regulations and other internal documents, the conditions for labor and (or) collective contracts, and the amount of premium payment obligations can be reliably defined.

In this regard, when checking the disclosure of remuneration to employees of a credit institution in financial statements, it is necessary to pay attention to the completeness of reflection of the obligations on the payment of short-term and long-term remuneration, including obligations to pay remuneration in non-monetary form, at the reporting date, including events after the reporting date.

IV. Separate issues of accounting reporting

FROMtandarts for accounting reporting

non-credit financial organizations

From January 1, 2017. Insurance organizations, mutual insurance companies, insurance brokers, non-state pension funds, joint-stock investment funds, credit bureau, credit rating agencies (hereinafter referred to as NFOs) when conducting accounting and drawing up accounting reports are guided by the following accounting standards:

The position of the Bank of Russia of September 2, 2015 No. 486-P "On the plan of accounting accounts in non-credit financial institutions and the procedure for its use" (hereinafter referred to as Regulation No. 486-P);

The position of the Bank of Russia dated September 2, 2015 No. 487-P "The sectoral standard of accounting for income, expenditure and other aggregate income of non-credit financial institutions and IFRS (IFRS) 15" Revenue under contracts with buyers ";

Regulation of the Bank of Russia dated September 2, 2015 No. 488-P "Sectoral accounting standard of accounting of derivatives of financial instruments with non-credit financial institutions" or IFRS (IFRS) 9 "Financial Instruments" as amended 2014 (when adopting a NFO decision to );

The position of the Bank of Russia of September 4, 2015 No. 489-P "The sectoral standard of accounting of remuneration to employees by non-credit financial organizations" and IAS 19 "Employees' remuneration";

The provision of the Bank of Russia dated September 4, 2015 No. 490-P "The sectoral accounting standard for deferred tax liabilities and deferred tax assets with non-credit financial organizations" and IFRS (IAS) 12 "income taxes";

The position of the Bank of Russia of September 4, 2015 No. 491-P "The sectoral accounting standard for insurance organizations and mutual insurance societies located in the Russian Federation" and IFRS 4 "Insurance Contracts";

Regulation of the Bank of Russia of September 22, 2015 No. 492-P "The sectoral standard of accounting of fixed assets, intangible assets, investment property, long-term assets intended for sale, stocks, warehousing and labor items obtained under the expressive, pledge, appointment which are not defined, property and (or) of its suitable balances received due to the refusal of the insured (beneficiary) on the ownership of the insured property, in non-credit financial institutions "and IFRS (IFRS) 13" Evaluation of fair value ", IFRS (IAS) 23 "Borrowing costs", IAS 36 "Impairment of Assets", IAS 16 "Fixed assets", IFRS (IAS) 38 "Intangible assets", IFRS 3 "Business Association", IAS (IAS ) 40 "Investment Real Estate", IFRS (IAS) 2 "Reserves";

Provisions of the Bank of Russia dated October 1, 2015 No. 493-P "The sectoral accounting standard for non-credit financial organizations for issuing (placement) of funds under loan agreements and bank deposits contracts", dated October 1, 2015 No. 494-P "Sectoral Accounting Standard for Secured Financial Operations ", dated November 5, 2015 No. 501-P" Sectoral Accounting Standard for Accredit Financial Organizations of Cash Treaty Operations on Loan Treaties and Credit Contracts, Release and Repay Operations (Payment ) Bonds and bills and IAS 39 "Financial Instruments: Recognition and Evaluation", IFRS (IFRS) 9 "Financial Instruments" as amended 2014 (when adopting a NFO decision on the early application of this standard), IAS (IAS) 23 "Borrowing costs", IFRS 13 "Evaluation of fair value";

The provision of the Bank of Russia dated November 5, 2015 No. 502-P "The sectoral standard of accounting for non-state pension funds related to their activities as an insurer on compulsory pension insurance and activities on non-state pension provision" (hereinafter referred to as Regulation No. 502-P ) and IFRS 4 "Insurance Contracts";

The provision of the Bank of Russia of November 18, 2015 No. 505-P "The sectoral standard of accounting for operations related to the implementation of a trust management agreement, non-credit financial organizations";

The provision of the Bank of Russia of December 3, 2015 No. 508-P "The sectoral standard of accounting for reserves - assessment obligations and conditional obligations with non-credit financial organizations" and IAS 37 "Estimated obligations, conditional obligations and conditional assets";

The position of the Bank of Russia of December 16, 2015 No. 520-P "The sectoral accounting standard for accounting for non-credit institutions of events after the end of the reporting period" and IAS (IAS) 10 "events after the reporting period";

The position of the Bank of Russia of December 28, 2015 No. 523-P "The sectoral accounting standard" The procedure for correcting errors in accounting and accounting (financial) reporting by non-credit financial organizations "and IAS 8" Accounting Policy, Changes in Accounting and Accounting and errors ";

The provision of the Bank of Russia of December 28, 2015 No. 524-P "Sectoral Standard of Accounting for Lease Contracts with non-credit Financial organizations" and IAS 17 "Rent";

Regulation of the Bank of Russia of December 28, 2015 No. 526-P "The industry standard of accounting" The procedure for compiling accounting (financial) reporting insurance organizations and mutual insurance societies ";

The provision of the Bank of Russia of December 28, 2015 No. 527-P "The industry standard of accounting" The procedure for compiling accounting (financial) reporting non-state pension funds ";

The position of the Bank of Russia of February 3, 2016 No. 532-P "The sectoral accounting standard of accounting" The procedure for compiling accounting (financial) reporting of professional participants in the securities market, joint-stock investment funds, trade organizers, central counterparties, clearing organizations, specialized investment fund depositories, A mutual investment fund and non-state pension fund, management companies of the investment fund, a mutual investment fund and a non-state pension fund, credit history bureaus, credit rating agencies, insurance brokers. "

In order to transition from January 1, 2017, NFOs to a new accounting account plan for non-credit financial organizations and industry accounting standards were published information letters dated December 6, 2016 No. In-01-18 / 86 "On the transition from 1 January 2017 to a new account plan and industry accounting standards "and dated July 5, 2016 No. IN-01-18 / 50" On accordance with the accounting of accounting accounts of financial and economic activities and accounting accounts plan in non-credit financial institutions " .

These regulations and information letters are posted on the official website of the Bank of Russia www.cbr.ru in the section "Information and Analytical Materials - Accounting and Reporting - Accounting and Reporting in non-credit financial institutions." IFRS is posted on the official website of the Ministry of Finance of Russia in the "Accounting and Reporting - International Financial Reporting Standards" section.

Forms of accounting

non-credit financial organizations

In accordance with Part 1 of Article 30 of the Federal Law "On Accounting" before approval by state regulation authorities of the financial accounting of federal and sectoral standards provided for by these Federal, the Rules of Accounting and Compowance of Accounting, approved by authorized federal executive authorities and the Central Bank of the Russian Federation applies Until the day of entry into force of the specified Federal Law. Based on this, since the approval of the Federal or Sectoral Accounting Standard, these rules are applied in part that does not contradict such standards.

The above should be borne in mind when drawing up the NFO of accounting reporting.

Early use
IFRS(IFRS.) 9 "Financial Instruments"

NFOs, applying from January 1, 2017. Industry Standards of Accounting, have the right to decide on the early application of IFRS 9 "Financial Instruments" as amended by the Ministry of Finance of Russia on June 27, 2016 in the Russian Federation . № 98Н In the event of such a decision, it should be guided by the Regulation No. 486-P and reflect the operations in accounting using newly entered accounts in accordance with the criteria and principles of the classification of financial instruments, as well as a new model for assessing credit losses.

Comparative information in connection with the transition of NFO

on industry accounting standards

The annual accounting statements of the NFO for 2017 is compiled in accordance with the industry standards of accounting. For all amounts reflected in the financial statements during the reporting period, the organization must submit comparative information for the previous reporting period. In order to ensure comparability of information in the financial statements, comparative information for 2016 should also be formed in accordance with the industry standards of accounting.

Evaluation of adequacy of obligations

under pension insurance contracts and ensuring

In accordance with Chapter 17 of section VI of provisions No. 502-p, the non-state pension fund should at the end of each reporting period to assess whether the amounts of formed pension reserves and pension savings minus obligations under binding pension insurance agreements or non-state pension agreements created in the manner , established by the legislation of the Russian Federation, and not meeting the requirements imposed on the obligations established by the specified Regulations adequate. At the same time, the non-state pension fund must use current estimates of future revenues and cash payments under these treaties.

Determining the cost of net assets

investment funds

Indicating the Bank of Russia of August 25, 2015 No. 3758-y "On the determination of the cost of net assets of investment funds, including the procedure for calculating the average annual value of net assets of a mutual investment fund and net assets of the shareholder investment fund, the estimated value of investment education of mutual investment funds, The cost of property transferred to the payment of investment benefits has been established by the procedure and timing of determining the cost of net assets of investment funds, including the procedure for calculating the average annual value of net assets of the mutual investment fund and net assets of the shareholder investment fund, the cost of net assets of shareholder investment funds per share , determining the estimated cost of investment shares of mutual investment funds, the procedure for determining the value of the property transferred to the payment of investment benefits.

According to this indication, the value of assets and the value of the mutual investment fund's obligations are determined at fair value in accordance with IFRS 13 "Evaluation of fair value", taking into account the requirements of this indication.

This document was prepared according to the results of generalizing the practice of applying the legislation of the Russian Federation on auditing activities and accounting (including the practice of external control of the quality of the work of audit organizations by the Federal Treasury), is not a regulatory legal act and is exclusively informational.

ISA 800 (revised) «Special considerations-audits of financial statements prepared in accordance with special purpose frameworks», ISA 805 (revised) «Special considerations-audits of single financial statements and specific elements, accounts or items of a financial statement», ISA 810 (revised) "Engagements to report on Summary Financial States". The official website of the International Federation of Accountants www.ifac.org.

Collection of international standards of audit 2016-2017. The official website of the International Federation of Accountants www.ifac.org.