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Изменения в бухгалтерском учете и отчетности с 2013 г.
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Бухгалтерская отчетность организаций, применяющих УСН

С 2013 г. в соответствии с вступающим в силу новым законом «О бухгалтерском учете» от 06.12.2011 № 402-ФЗ экономические субъекты, к которым в т.ч. относятся и организации, применяющие УСН, обязаны вести бухгалтерский учет. Среди исключений из перечня обязанных вести бухгалтерский учет - индивидуальные предприниматели и лица, занимающиеся частной практикой, но в случае, если они ведут учет доходов или доходов и расходов в порядке, установленном налоговым законодательством.

Таким образом, с 2013 г. организации, применяющие УСН, обязаны вести бухгалтерский учет и сдавать бухгалтерскую отчетность.

Согласно п.6 Приказа Минфина России от 02.07.2010 № 66н «О формах бухгалтерской отчетности» организации - субъекты малого предпринимательства формируют отчетность по упрощенной системе. Указанные формы отчетности уже реализованы в программе «Баланс-2W».

Периоды и сроки представления бухгалтерской отчетности

Законом № 402-ФЗ не предусмотрена обязанность экономических субъектов составлять и представлять куда-либо промежуточную отчетность, предусмотрено лишь представление одного обязательного экземпляра - годовой бухгалтерской отчетности, причем не в налоговые органы, а в органы статистики. В соответствии со ст. 23 Налогового кодекса РФ налогоплательщики должны представлять в налоговые органы по месту своего нахождения годовую бухгалтерскую (финансовую) отчетность не позднее трех месяцев после окончания отчетного года.

Таким образом, с 2013 г. отменена квартальная бухгалтерская отчетность, она должна составляться за год и представляться, как минимум, в органы статистики и в налоговые органы не позднее трех месяцев после окончания отчетного года.
Автор: nalkons | Просмотров (5856) | Комментариев (120)
Комментарий #1
Написал: durchmisMi   |   20 января 2016 22:41


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апетитные)))

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Комментарий #2
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Написал: Jalene   |   19 мая 2016 19:35


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Комментарий #18
Написал: Chasmine   |   20 мая 2016 01:02


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Комментарий #19
Написал: Tina   |   21 мая 2016 03:06


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Комментарий #20
Написал: Lynsey   |   21 мая 2016 17:34


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