Організація облікової політики у бюджетних установах за новими стандартами державного сектору

Abstract

У статті розглянуто основні елементи формування облікової політики бюджетних установ. Розкрито основні складові, необхідні для врегулювання організації обліку в бюджетній установі. Виокремлено основні проблеми організації облікової політики у бюджетних установах та їх вирішення із імплементацією НП(С)БОДС 125.

В статье рассмотрены основные элементы формирования учетной политики бюджетных учреждений. Раскрыты основные составляющие, необходимые для урегулирования организации учета в бюджетном учреждении. Выделены основные проблемы организации учетной политики в бюджетных учреждениях и их решение в связи с имплементацией НП(С)БУГС 125.

Ends with an active accounting reform budget institutions. This is caused the harmonization of national accounting system to international accounting practices. Under the conditions of accounting reform public sector and bringing it closer to International Standards the main element of the enterprise is established accounting system. Organization accounting in budgetary institutions begins with the formation of accounting policy because it is the basis of accounting in the institution. The article dealt the basic elements of formation of accounting policy of budgetary institutions: units of analytical accounting inventories, order of analytical accounting of inventories, forms of primary documents, evaluation methods disposals of inventories, time of determination the weighted average unit cost of inventories, the accounting treatment and distribution transportation and procurement costs, list and the composition of the articles the calculation of production costs of products, useful lives of fixed assets and groups of intangible assets. We consider a positive in the organization account that the public sector entity has the right to determine the institutions within the useful lives of fixed assets or intangible assets other than established.A positive for the organization of accounting under the new standards is that the chief accountant of the budget institution must submit to the head of budgetary institutions not only proposals for the determination of accounting policies and proposals on: sectoral characteristics of budgetary institutions, technology processing accounting data, systems and forms of internal accounting, document flow, forms additional registers of analytical accounting, reporting and control over business transactions.Disclosed the basic elements, necessary for the settlement the organization of accounting of budgetary institutions:1. Introduction of additional forms of detail revenues and expenses for the various types of paid services to account for revenues and commitments for administrative services.2. Development of other forms for accounting, namely information lifetime of fixed assets and intangible assets, mileage and tires.3. The approval limits and standards consumption of fuel, spare parts and other inventory used in the institution, given its specificity.4. The approval limits and standards consumption of fuel, spare parts and other inventory used in the institution, given its specificity.5. Approval the necessary for forms that are not stipulated normative acts of (forms reversible motion information fixed assets, accounting information the useful life of fixed assets, estimate forms for travel).6. Adoption waybill forms, the use of cars, the calculation of the regulatory costs of fuel. Basic problems of accounting policies in public institutions and solution of this problems by implementation of NR(S)APS 125 were determined: establishes a new procedure for accounting for objects, formation of accounting policy may be considering features of budgetary institutions. Budgetary institutions are functioning on the rights of state-owned and provide services to citizens on behalf of the state, their activities are regulated and this causes some difficulties in the formation of accounting policy institutions. The implementation and the practical application of national regulations (standards) accounting for the public sector opens new opportunities for coverage of financial information reporting budgetary institutions. At the same time, the majority of budget institutions started reforming accounting standards for new organization of accounting policies. Organization accounting policies of the new standards allows budget institutions to take into account new regulations state records and display them in the order of accounting policies that will facilitate the management of public finances.