Ïîäðîáíûå ïðàâèëà ñîñòàâëåíèÿ îò÷åòà î äâèæåíèè äåíåæíûõ ñðåäñòâ ÌÑÔÎ 7.6-9 ÌÑÔÎ 7
êîíñîëèäàöèÿ ñïåöèàëèçèðîâàííûõ êîìïàíèé ÏÊÈ 12
ïðèçíàíèå ñíèæåíèÿ, çà èñêëþ÷åíèåì âðåìåííîãî, áàëàíñîâîé ñòîèìîñòè
äîëãîñðî÷íûõ ôèíàíñîâûõ âëîæåíèé, îòëè÷íûõ îò âëîæåíèé â àêöèè, îáðàùàþùèåñÿ íà ôîíäîâîì ðûíêå
ÌÑÔÎ 25.23
Îòñóòñòâóþò êîíêðåòíûå òðåáîâàíèÿ ïî ðàñêðûòèþ:
èçìåíåíèé â êàïèòàëå â êà÷åñòâå îñíîâíîé ôîðìû ôèíàíñîâîé îò÷åòíîñòè ÌÑÔÎ 1.7 äâèæåíèÿ äåíåæíûõ ñðåäñòâ â êà÷åñòâå îñíîâíîé ôîðìû ôèíàíñîâîé îò÷åòíîñòè ÌÑÔÎ 7 ñåáåñòîèìîñòè çàïàñîâ, ðàññ÷èòàííîé ñïîñîáîì ÔÈÔÎ èëè òåêóùåé ñòîèìîñòè, êîãäà
ñåáåñòîèìîñòü çàïàñîâ îïðåäåëÿåòñÿ ïî ìåòîäó ËÈÔÎ ÌÑÔÎ 2.36 ñïðàâåäëèâîé ñòîèìîñòè ôèíàíñîâûõ àêòèâîâ è îáÿçàòåëüñòâ ÌÑÔÎ 32.77 èíôîðìàöèè î ñâÿçàííûõ ñòîðîíàõ, çà èñêëþ÷åíèåì îðãàíèçàöèé, èìåþùèõ
îïðåäåëåííóþ îðãàíèçàöèîííî-ïðàâîâóþ ôîðìó (àêöèîíåðíûå îáùåñòâà); äî÷åðíèå êîìïàíèè ïîä îáùèì êîíòðîëåì ôîðìàëüíî íå ðàññìàòðèâàþòñÿ â êà÷åñòâå ñâÿçàííûõ ñòîðîí;
ÌÑÔÎ 24.1-4
ïðåêðàùàåìîé äåÿòåëüíîñòè; ÌÑÔÎ 35
íåêîòîðûõ äàííûõ ïî ñåãìåíòàì (íàïðèìåð, ñâåðêà èíôîðìàöèè, ðàñêðûòîé â ðàçðåçå îò÷åòíûõ ñåãìåíòîâ ñ ñîâîêóïíîé â ôèíàíñîâîé îò÷åòíîñòè; ñóùåñòâåííûå íåäåíåæíûå ðàñõîäû, êðîìå àìîðòèçàöèè, âêëþ÷åííûå â ðàñõîäû ñåãìåíòà è âû÷èòàåìûå ïðè îïðåäåëåíèè ôèíàíñîâîãî ðåçóëüòàòà – äëÿ êàæäîãî îò÷åòíîãî ñåãìåíòà)
ÌÑÔÎ 14.61/67
Ñóùåñòâóþò íåñîîòâåòñòâèÿ ìåæäó ðîññèéñêèìè è ìåæäóíàðîäíûìè ñòàíäàðòàìè, êîòîðûå äëÿ ìíîãèõ êîìïàíèé â îïðåäåëåííûõ îáëàñòÿõ ïðèâåñòè ê ðàçëè÷èÿì â ó÷åòå.
 ñîîòâåòñòâèè ñ ðîññèéñêèìè ïðàâèëàìè:
çàòðàòû íà èññëåäîâàíèÿ ìîãóò áûòü êàïèòàëèçèðîâàíû ÌÑÔÎ 38.42/51 âåëè÷èíà äåëîâîé ðåïóòàöèè ðàññ÷èòûâàåòñÿ ñ èñïîëüçîâàíèåì áàëàíñîâîé ñòîèìîñòè
ïðèîáðåòåííûõ ÷èñòûõ àêòèâîâ ÌÑÔÎ 22.40
ìåòîä ïðîïîðöèîíàëüíîãî ñâåäåíèÿ ìîæåò áûòü ïðèìåíåí ïðè ñîñòàâëåíèè ñâîäíîé ôèíàíñîâîé îò÷åòíîñòè ïî îòíîøåíèþ ê òåì äî÷åðíèì êîìïàíèÿì, â êîòîðûõ
ìàòåðèíñêîé êîìïàíèè ïðèíàäëåæèò íå áîëåå 50% ãîëîñîâ
ÌÑÔÎ 27.15
ïåðåîöåíêà îñíîâíûõ ñðåäñòâ ðàçðåøåíà, íî ïðèâîäèò ê ðåçóëüòàòàì, îòëè÷íûì îò òåõ, êîòîðûå áûëè áû ïîëó÷åíû ïðè ïðèìåíåíèè ÌÑÔÎ; îòñóòñòâóåò òðåáîâàíèå
ïðîâåäåíèÿ ïåðåîöåíêè ñ äîñòàòî÷íîé ðåãóëÿðíîñòüþ;
ÌÑÔÎ 16.29
ïåðèîä àìîðòèçàöèè îñíîâíûõ ñðåäñòâ â ðÿäå ñëó÷àåâ óñòàíàâëèâàåòñÿ
ïðàâèòåëüñòâîì è ïðåâûøàåò ñðîê, â òå÷åíèå êîòîðîãî ïðåäïîëàãàåòñÿ èñïîëüçîâàòü îáúåêò;
ÌÑÔÎ 16.6/41
ïîíÿòèå «ôèíàíñîâàÿ àðåíäà» â öåëîì îïðåäåëÿåòñÿ çàêîíîäàòåëüñòâîì,
êàïèòàëèçàöèÿ ðàçðåøåíà, íî íå îáÿçàòåëüíà; ÌÑÔÎ
17.3/12/28 îòëè÷àåòñÿ ñïîñîá ïðèçíàíèÿ äîõîäîâ àðåíäîäàòåëÿìè ïî äîãîâîðó ôèíàíñîâîé
àðåíäû; ÌÑÔÎ 17.30
âîçìîæíî ïðèçíàíèå äîõîäà ïî äîãîâîðó ïîäðÿäà ïî çàâåðøåíèþ ðàáîò ïî îáúåêòó â
öåëîì â ñëó÷àÿõ, êîãäà ðåçóëüòàò äîãîâîðà ìîæåò áûòü íàäåæíî îöåíåí; ÌÑÔÎ 11.22 ðåçåðâû ìîãóò ïðèçíàâàòüñÿ â áîëüøåì èëè ìåíüøåì êîëè÷åñòâå ñëó÷àåâ, ÷åì â
ÌÑÔÎ, îòñóòñòâóåò òðåáîâàíèå äèñêîíòèðîâàíèÿ; ÌÑÔÎ 37.14/45 ïðèîáðåòåííûå ñîáñòâåííûå àêöèè ïîêàçûâàþòñÿ â ñîñòàâå àêòèâîâ; ÏÊÈ 16
êëàññèôèêàöèÿ ïîòîêîâ äåíåæíûõ ñðåäñòâ îò èíâåñòèöèîííîé è ôèíàíñîâîé
äåÿòåëüíîñòè â îò÷åòå î äâèæåíèè äåíåæíûõ ñðåäñòâ ìîæåò îòëè÷àòüñÿ îò òîé, êîòîðàÿ äåëàåòñÿ ïî ÌÑÔÎ;
ÌÑÔÎ 7.6/16/17
îñòàòêè íà íà÷àëî è êîíåö îò÷åòíîãî ïåðèîäà â îò÷åòå î äâèæåíèè äåíåæíûõ ñðåäñòâ
âêëþ÷àþò äåíåæíûå ñðåäñòâà, à íå äåíåæíûå ñðåäñòâà è ýêâèâàëåíòû; ÌÑÔÎ 7.45 èñïðàâëåíèå ôóíäàìåíòàëüíûõ îøèáîê âêëþ÷àåòñÿ â ðàñ÷åò ÷èñòîé ïðèáûëè èëè
óáûòêà îò÷åòíîãî ïåðèîäà, îòäåëüíîãî ðàñêðûòèÿ ôàêòà èñïðàâëåíèÿ è ïðåäñòàâëåíèÿ ïåðåñ÷èòàííîé ñðàâíèòåëüíîé èíôîðìàöèè íå òðåáóåòñÿ;
ÌÑÔÎ 8.34/38
ïîðÿäîê îöåíêè âûðó÷êè íå ðàçëè÷àåòñÿ ïðè îáìåíå òîâàðîâ, àíàëîãè÷íûõ ïî õàðàêòåðó è ñòîèìîñòè, è ïðè îáìåíå òîâàðîâ íà îòëè÷àþùèåñÿ îò íèõ òîâàðû; ñïåöèàëüíî íå îãîâàðèâàåòñÿ êîððåêòèðîâêà íà ñóììó äåíåæíûõ ñðåäñòâ èëè äåíåæíûõ ýêâèâàëåíòîâ, óïëà÷åííûõ â ñâÿçè ñ îáìåíîì íà îòëè÷àþùèåñÿ òîâàðû;
ÌÑÔÎ 18.12;
ÌÑÔÎ 16.21/22
îïðåäåëåíèå ðåçóëüòàòîâ ÷ðåçâû÷àéíûõ îáñòîÿòåëüñòâ øèðå, ÷åì â ÌÑÔÎ ÌÑÔÎ 8.6/12 Ó íåêîòîðûõ êîìïàíèé ñëåäóþùèå âîïðîñû ó÷åòà ìîãóò ïðèâåñòè ê îòëè÷èÿì îò ÌÑÔÎ:
íåêîòîðûå ìàòåðèíñêèå êîìïàíèè íå ïîäãîòàâëèâàþò ñâîäíóþ ôèíàíñîâóþ îò÷åòíîñòü ÌÑÔÎ 27.7/11 â îïðåäåëåíèè êîíòðîëÿ íå òðåáóåòñÿ, ÷òîáû âîçìîæíîñòü óïðàâëÿòü ïðîöåññîì
ïðèíÿòèÿ ðåøåíèé êîìïàíèè ñîïðîâîæäàëàñü öåëüþ ïîëó÷åíèÿ âûãîä îò äåÿòåëüíîñòè ýòîé êîìïàíèè;
ÌÑÔÎ 27.6
äëÿ íåêîòîðûõ êðàòêîñðî÷íûõ âëîæåíèé â öåííûå áóìàãè íåò òðåáîâàíèÿ îòðàæàòü èõ â áóõãàëòåðñêîì áàëàíñå ëèáî ïî ñòîèìîñòè íàèìåíüøåé èç äâóõ çíà÷åíèé – ôàêòè÷åñêèõ çàòðàò è ðûíî÷íîé ñòîèìîñòè, ëèáî ïî ðûíî÷íîé ñòîèìîñòè;
ÌÑÔÎ 25.19/23
íåêîòîðûå äî÷åðíèå êîìïàíèè ìîãóò áûòü èñêëþ÷åíû èç ïðîöåññà êîíñîëèäàöèè
îò÷åòíîñòè â ñëó÷àÿõ, êîòîðûå íå ïðåäóñìîòðåíû â ÌÑÔÎ; ÌÑÔÎ 27.13 ê äî÷åðíåé êîìïàíèè, ÿâëÿþùåéñÿ áàíêîì, ìîãóò íå ïðèìåíÿòüñÿ ïðàâèëà
êîíñîëèäàöèè îò÷åòíîñòè, åñëè äåÿòåëüíîñòü ýòîé êîìïàíèè îòëè÷íà îò äåÿòåëüíîñòè âñåé ãðóïïû;
ÌÑÔÎ 27.14
íåêîòîðûå çàòðàòû, ïîíåñåííûå ïðè ó÷ðåæäåíèè þðèäè÷åñêîãî ëèöà åãî ó÷ðåäèòåëÿìè,
ìîãóò áûòü êàïèòàëèçèðîâàíû ÌÑÔÎ 38.57
âîçìîæíàÿ ÷èñòàÿ öåíà ïðîäàæ çàïàñîâ ìîæåò îïðåäåëÿòüñÿ áåç ó÷åòà âîçìîæíûõ
çàòðàò íà ðåàëèçàöèþ ÌÑÔÎ 2.6
Olympic Plaza, 33-1 Prospect Mira, Tel. (095) 961 1407, Fax (095) 961 1408, e-mail: resume@kellycis.msk.ru, http://www.kellyservices.ru
Our clients world's famous multinational companies offer excellent career opportunities to finance professionals:
ACCOUNTANT Requirements:
Higher financial education
Proven experience in Russian and Western accounting
At least one year of experience with a Western company in one of the following areas:
Accounts Payable/Accounts Receivable/Payroll/Fixed Assets/Bank and Cash Operations/
Stock Operation
Strong PC skills, knowledge of Scala/Sun System/SAP is an advantage
Good English
For confidential consideration, please send your CV to Kelly Services at (095) 961 1408 or e-mail boyevat@kellycis.msk.ru with a reference code TB610.
Our client a major Western trade company with operations throughout the world offers an excellent career opportunity to finance professionals:
TAX MANAGER
The Tax Manager will be responsible for tax planning, review and monitoring tax legislation changes, Tax and Accounting Policy supervision.
Requirements:
Experience in a multinational company as a tax manager not less than 2 years
Experience in a «Big 5» company is a plus
Strong managerial skills
Fluent English
Computer literate
For confidential consideration, please send your CV to Kelly Services at (095) 961 1408 or e-mail boyevat@kellycis.msk.ru with a reference code TB610.
Our client a world's famous western production company offers an challenging career opportunity to finance professionals:
FINANCIAL PLANNING AND ANALYSIS MANAGER Requirements:
University degree in finance or accounting
At least 3 years of experience in a managerial position in finance department of a multinational company
Experience in budgeting, forecasting, reporting to Headquarters
Computer literate (knowledge of IAS accounting & reporting applications, Excel)
Strong managerial and communication skills
Fluent English
For confidential consideration, please send your CV to Kelly Services at (095) 961 1408 or e-mail boyevat@kellycis.msk.ru with a reference code TB610.
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áîëåå 2.000 ÷åëîâåê ïîëó÷àþò èíôîðìàöèþ î íîâîñòÿõ ñåðâåðà â åæåíåäåëüíîé ðàñ-ñûëêå
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ðàçìåùåíèå áàííåðíîé ðåêëàìû (ðàñöåíêè: www.gaap.ru/special/ad.htm)
ïðîâåäåíèå îïðîñà ïîñåòèòåëåé íàøåãî ñåðâåðà
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Âàêàíñèè äëÿ ñïåöèàëèñòîâ â îáëàñòè ÌÑÔÎ
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