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3.3. Convergence practice

Under practical convergence in dissertational work is understood studying, generalisation of present positive experience and observance of continuity of book-keeping in Russia.
With reference to Russia much is made for rapprochement with MSFO, but far not all it is necessary for the Russian book keeping.
In Russia throughout the long period of time there were national traditions directed by book keeping, the contents and accounts submission. Thereupon the important problem becomes not only transition on MSFO, forgetting all present traditions of book keeping, and studying and application of the accumulated positive experience from existing long-term practice. Thereupon correctly to speak not about reforming of the Russian book keeping, and about competent use of innovations which offer MSFO. Besides, it is impossible to forget about those principles, rules, positions which are accumulated at book keeping perfection at the enterprises of our country. It is unfair to refuse the accumulated experience which is present in the Russian book keeping for the sake of the western rules, sometimes rather disputable, inconsistent and not clear for the Russian experts.
In many countries with developed market economy MSFO are applied with allowance for the social and economic, political, cultural, legal features peculiar for the given concrete country. After the detailed
Studying of the international standards of the account and the reporting a considerable quantity
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The countries prefer to use national standards of book keeping and the reporting.
Today in financial practice of the countries there are three variants of transition on MSFO. The first is calculated for the countries developed economically which already have own checked up and working financial laws. Their problem - reduction of national standards in conformity with international.
The second scenario approaches for the countries with transitive economy which do not have possibility for development of own standards of the account more. As an example it is possible to result Georgia which financial structures admit that not in a condition fast and qualitatively to develop own standards of book keeping.
Other countries including Russia, go on the third way, developing own standards of the account - Positions on book keeping (PBU) which in an ideal should correspond to the international standards. Each developed PBU is represented for examination in SMSFO which experts draw the conclusion about conformity of position to the international standards. Then data PBU are published in the press and used in book keeping practice.
For preservation of long-term tradition in book keeping methodology new accepted national acts on book keeping and the reporting have received the name not standards, and PBU. Statuses quo and instructions on book keeping and the reporting razlicha -
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lis detail of an exposition of rules of application of book keeping on receipt, movement and property leaving, that observance of a principle of comparability of the given various enterprises positively affected observance of conceptual principles of book keeping, for example. In the international practice such instructions and explanations are absent. In new PBU also there are no detailed explanations that is not enough for the proper and objective organisation of book keeping.
Thus, it is necessary in addition to confirmed PBU, to develop detailed methodical instructions (instruction) on book-keeping and drawing up of the financial reporting and to save already developed positive tradition in formation of accountancy requirements.
It is considered one of the major achievements of national book keeping the beginning of use of the Plan of accounts of book keeping of financial and economic activity of the organisations which application also it is not necessary to refuse. Use of the plan of accounts by the enterprises will allow hence and to interpret uniformly accounting principles, as without it probably various interpretation and understanding of the same facts of an economic life. In quality obshchemetodologicheskogo the document the Plan of accounts supplies the comprehensive, interconnected and uniform reflexion of homogeneous financial and economic operations. On a role in a methodological management of book keeping the Plan of accounts ranks with such standard documents, as recommendations, methodical instructions,
Instructions, being at the third level of legislative regulation buh -
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galterskogo the account in the Russian Federation. The uniform economic characteristic of accounts is meant the plan of accounts without dependence from an activity kind, supplying with that unity of methodology of book keeping. It allows to simplify working out of methodical instructions and positions under the account and the reporting, to provide in them uniform schemes of reflexion of the same economic operations in different branches.
In MSFO this major element of an accounting method is absent. The accountant has possibility to work under the accurate scheme: availability of the basic document, fixing of a certain economic situation and formation of an account entry (posting). The expert is assured of the correctness as posting is indicated in the official document - Instructions to the Plan of accounts. Each accountant with allowance for subjective features (people) and objective (activity) should develop own plan of accounts for needs of the enterprise, choose the correspondence and fix it in the registration policy of the enterprise. Unlike the Russian standards, MSFO do not regulate, what should be the plan of accounts. Foreign colleagues are convinced, that availability of the enterprises with various patterns of ownership, with unequal volumes of business of an economic life, with certain specialisation, basically, assumes impossibility of use of a coherent plan of accounts. In particular, in the USA and the Great Britain each company can use own plan of accounts. In other countries, for example to France, the plan of accounts, as well as in Russia, it is standardised, and its application is obligatory for all
The enterprises.
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It is important to notice, that clearness and comparability increase is promoted also by availability in the Russian book keeping of uniform forms of account.
The following feature which is necessary for saving at book keeping reforming - availability of standard regulation of the account. Legislative documents of regulation of book keeping in the Russian Federation should be the obligatory organisations for application. MSFO opposite but-sjat recommendational character, that with bolshej probability will lead to the harm-use, swindle and distortion of the financial information.
Let's stay on the concept of the Interdepartmental commission on reformiro-vaniju book keeping and the financial reporting about transfer of all organi-zatsy on the international standards. For the large organisations, firms, holdin-gov, the multinational corporation there should not be complexities on application of the international standards. Use of diverse national standards for such companies unacceptably. MSFO are focused, first of all, on formirova-nie the consolidated financial reporting of group of the organisations, instead of buh-galterskoj to the reporting of a juridical person and serve mainly for satisfaction of interests of market participants of the capital.
Various character of interests of participants of economic relations to the accounting information on activity of the organisations leads to a choice of a method of application MSFO. External users: investors questions of possibility of reception of dividends on the invested capital interest, first of all. In turn, internal users - chiefs, employees, proprietors in bolshej degrees excite problems of efficiency of the organisation
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Productions, definitions of level of the cost price of manufactured production, you-polnenie of obligations on tax payment, agreements of delivery, purchase and sale, etc. In this connection there is an objective necessity for preparation and submission of the accounting information on organisation activity under different rules, including:
For the external users, making economic the decision (usually on the consolidated group of the organisations), the financial reporting is made on the basis of an estimation of assets at the price of possible sale (fair cost) and obligations on the expected sum of settlement of a debt (the discounted cost).
For internal users, and also for giving of the financial reporting of the official, legal status confirming property and a financial position of the organisation, (juridical person) accounts are formed on the basis of a property estimation on the sum of actually industrial expenses connected with its acquisition (historical cost), obligations admit the sum of actually arisen indebtedness.
One more innovation was use at the enterprises of a registration policy which granted possibility to experts to choose book-keeping principles. Book keeping of the Soviet period was uncontested and, hence, comparable. In the early nineties, referring to the international practice, everything that this comparability to destroy was done, and the rate on uniformity restoration now is again taken.
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Thus, not clear there is a question if alternatives stir comparability all efforts of the Ministry of Finance of Russia what for were necessary, on development of economic independence and freedom of managing subjects [153].
After introduction at the enterprises of a registration policy the state had been took a rate on rapprochement of the accounting and tax account. This clear for many idea of rapprochement contradicts the international standards which conduct strict distinctions between them. The different purposes have the accounting and tax account. Book keeping has for an object trustworthy information granting about a financial position of the enterprise for the potential investor, the tax account executes fiscal and a function regulator th. Therefore certain divergences between the indicated systems of the account will always exist. Along with it book keeping is the ordered system of registers with the confirmed plan of accounts, the analytics thanks to what high degree of objectivity of financial indexations is reached. Book keeping is an obligatory kind of the account which is conducted by the organisation. Financial, tax, statistical and other kinds of the reporting using a monetary measuring instrument, are based on accounting figureses. Therefore irrespective of appointment of two systems of the account-tax and accounting - always there is a necessity of comparison of two systems and revealing of the reasons of divergences. In this connection there is a necessity of simplification of the tax account, the maximum approach of its indicators to an accounting system that is extremely an important point concerning increase kontroliruemosti economic operations and
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Preventions of evasion from the taxation. The system of the double account is burdening for taxpayers, overestimates the cost price, is difficult in administration of tax revenues.
With allowance for the rapprochement stated a problem tax and book keeping acquires the state significance. World practice knows some variants of association of accounting and tax accounts, but all of them take for a basis accounting figureses. The most widespread methods of use of data of accounts in the tax account - the first: it when for a basis for definition of tax base starts the taxable profit defined on accounting figureses which then is corrected (a method rekonsoliatsii). Such system is applied in the USA, Kazakhstan, Moldova. The second method: the financial profit is corrected according to the tax legislation and the taxable profit (it is applied in Germany, Belgium, France, the Netherlands) is defined.
The forgotten terms revive besides, and used. It is necessary to note concept revival: the fact of an economic life, instead of activity as it was accepted in the Soviet years when all extreme losses and even the corruption facts considered as economic activities. To concept «the consolidated reporting» comes back its initial sense. One time has been extended use instead of concept «the consolidated reporting» «the summary reporting», forgetting, that the summary reporting in book keeping is understood as direct generalisation (arch) of independent balances (balances of managing subjects of legal bodies). If inside
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Juridical person some divisions opened balances in this case it was a question of separate balances. It is clear, that consolidated from-parity could appear only in the conditions of market economy, and this term now completely answers that contents which behind it and costs. New in terminology it is necessary to recognise and accounts classification on consolidated and individual [153].
First of all, it is necessary to notice, that for last year all changes which are undergone by the Russian standard base, are caused by process of rapprochement of the Russian national standards with positions MSFO: occurrence and use of such categories as book keeping principles, the registration policy of the enterprises, concepts of incomes and costs, the conditional facts of an economic life, event after the accounting date, the postponed tax assets and obligations. For today the assertion that we already in many respects work on MSFO [152] will be absolutely fair.
Russia - the country with the developed long-term traditions, culture and book keeping experience. It is important to remember all that experience which is turned already out, tried and clear to the Russian expert. The problem of convergence of the Russian standards of book keeping with MSFO consists in observance of a principle of continuity.
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A source: Vladimirets Anastas Anatolevna. the THEORY And PRACTICE of CONVERGENCE of the ACCOUNT. 2008

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