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МСФО — новый стандарт отчетности

МСФО — новый стандарт отчетности

15.05.2014
МСФО — новый стандарт отчетности

Раньше в РФ учет выстраивался как налоговый, сегодня же он приближается к общепринятым международным стандартам МСФО, которые представляют собой консолидированный учет по каждому юридическому лицу.

 

После признания МСФО в России, стандарты и методы ее ведения стали основополагающими для тех, кто ведет финансовую отчетность в РФ. Сам переход с привычного учета на МСФО оказался весьма сложным процессом. Планировалось, что в 2013 г. вся финансовая отчетность будет сдаваться по стандартам МСФО, но вместо этого в течение года произошли многочисленные изменения, поправки в российских законах.

 

Осенью 2013 г. в Госдуме был принят законопроект, в который вошли поправки к закону №208-ФЗ. Согласно поправкам, сдавать отчетность по МСФО обязательно должны: НПФ, операторы рынка государственных ценных бумаг. Кроме того, они обязательно должны будут опубликовывать свою финансовую отчетность, сданную по МСФО, за 2013, 2014 и 2015 гг.

 

По мнению экспертов, еще 2-3 года затишья не будет, поэтому необходимо тщательно готовиться к ведению отчетности по новым стандартам. Сегодня не много компаний ведут финансовую отчетность по МСФО, поэтому для увеличения их количества необходимо проводить специальные курсы, тренинги и семинары для обучения новым стандартам.

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