| 1. |
| Настоящая учетная политика соответствует требованиям международных стандартов финансовой отчетности, обязательных к применению в отношении годовых периодов, начинающихся с 1 января 2012 года или после этой даты. |
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| 2. |
| Учетная политика — это конкретные принципы, основы, соглашения, правила и практика, применяемые организацией для подготовки и представления финансовой отчетности. |
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| 3. |
| К способам ведения учета по МСФО относятся способы группировки, оценки и отражения фактов хозяйственной деятельности, погашения стоимости активов, организации документооборота, применения счетов учета и их связанность с системой счетов учета по РСБУ, организации регистров учета, обработки информации. |
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| 4. |
| Настоящая учетная политика является документом, отражающим специфику способов ведения учета и формирования отчетности по МСФО в случаях, если:
1) международные стандарты содержат положения, позволяющие делать выбор из нескольких вариантов, предусмотренных стандартами и (или) прямо не предусмотренных стандартами, но не противоречащих им;
2) международные стандарты содержат лишь общие положения, но не содержат конкретных способов отражения операций в отчетности;
3) международные стандарты содержат неясные или неоднозначные или противоречивые требования, неустранимые сомнения или требуют оценки руководства компании;
4) международные стандарты любым иным образом делают возможным (или не запрещают) применение способов формирования отчетности и ведения учета по МСФО, установленных учетной политикой. |
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| 5. |
| Изменение учетной политики организации может производиться в случаях:
1) изменения или выпуска новых международных стандартов;
2) если это приводит к тому, что финансовая отчетность дает надежную и более значимую информацию о воздействии операций, других событий или условий на финансовое положение организации, ее финансовые результаты деятельности или потоки денежных средств; |
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ОРГАНИЗАЦИЯ УЧЕТА ПО МСФО
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| Формирование подразделения МСФО |
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| 6. |
| Ответственность за ведение учета и формирование отчетности по МСФО в компании возлагается на Главного бухгалтера. |
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| 7. |
| Учет имущества, обязательств и хозяйственных операций ведется по МСФО в компании ведется в Гривне. |
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| 8. |
| Для отражения и раскрытия информации существенным считается показатель, если он составляет 5 % от общего итога данных.
При этом итог данных – это от суммы чистой прибыли предприятия.
Организация отдельно представляет каждый существенный класс сходных статей. |
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| Периодичность формирования отчетности |
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| 9. |
| Показатели отчетности по МСФО формируются на ежеквартальной основе до 25 числа, следующего за отчетным кварталом. |
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| ФОРМЫ РАБОЧИХ ДОКУМЕНТОВ И ОТЧЕТНОСТИ |
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| Формы отчетности для годового периода |
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| 10. |
| Годовой отчет по МСФО включает следующие формы отчетности:
· отчет о финансовом положении по состоянию на конец периода;
· отчет о совокупном доходе за период;
· отчет об изменениях в собственном капитале за период;
· отчет о движении денежных средств за период;
· примечания, включая краткое описание существенных элементов учетной политики и прочую пояснительную информацию;
· отчет о финансовом положении по состоянию на начало самого раннего сравнительного периода, когда организация применяет учетную политику на ретроспективной основе или производит ретроспективный пересчет или переклассификацию статей в своей финансовой отчетности.
Формы отчетности по МСФО утверждаются самостоятельно Компанией Распоряжением Директора, основываясь на рекомендациях компании-внешнего аудитора, пересматриваются каждый отчетный период на соответствие требований к раскрытиям информации, изложенным в международных стандартах. |
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| Формы отчетности для промежуточного отчетного периода |
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| 11. |
| При составлении промежуточной отчетности по МСФО компания представляет следующий комплект отчетности: Баланс (Отчет о финансовом состоянии) и Отчет о финансовых результатах (Отчет о совокупном доходе). |
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СПОСОБЫ ВЕДЕНИЯ УЧЕТА ПО МСФО
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| Модель учета основных средств |
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| 12. |
| Для последующей оценки и отражения основных средств в финансовой отчетности компания использует модель учета по себестоимости за вычетом накопленной амортизации и накопленных убытков от обесценения.
Затраты на повседневное обслуживание объектов основных средств (затраты на рабочую силу и расходные материалы, затраты на приобретение комплектующих частей, текущий ремонт и т.п.) признаются в составе прибылей и убытков по мере их осуществления.
Затраты на реконструкцию и модернизацию объектов основных средств капитализируются в стоимость этих объектов. |
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| Амортизация основных средств |
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| 13. |
| Компания начисляет амортизацию основных средств равными долями на протяжении срока полезного использования основных средств.
Компания начинает начисление амортизации на объекты незавершенного строительства после доведения объекта до состояния готовности к использованию.
Амортизационные начисления за каждый период отражаются в составе прибылей и убытков. |
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| Срок полезного использования основных средств |
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| 14. |
| Срок полезной службы основного средства устанавливается исходя из периода времени, на протяжении которого организация предполагает использовать актив |
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| Пересмотр сроков полезного использования и метода начисления амортизации основных средств |
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| 15. |
| Применяемый к активу метод и сроки начисления амортизации подлежат пересмотру ежегодно. |
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| Периодичность переоценки для целей тестирования на обесценение |
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| 16. |
| Компания оценивает окупаемую стоимость основных средств при наличии признаков обесценения.
Убыток от обесценения основных средств отражается в составе прибылей и убытков. |
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| Определение окупаемой стоимости для целей тестирования на обесценение |
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| 17. |
| Окупаемой стоимостью для целей отражения основных средств в учете компания признает цену реализации (рыночную стоимость) объектов. |
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| Раскрытие информации об основных средствах |
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| 18. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IAS) 16. |
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| Затраты на исследования и разработки |
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| 19. |
| Затраты на исследования признаются в качестве расхода в момент их осуществления.
Затраты на разработки признаются в качестве расхода в момент их осуществления. |
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| 20. |
| После первоначального признания компания учитывает нематериальные активы по фактической стоимости приобретения за вычетом суммы накопленной амортизации и накопленных убытков от обесценения таких активов. |
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| Срок полезного использования НМА |
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| 21. |
| Все нематериальные активы компании делятся на две категории:
· активы с определенным сроком использования, которые амортизируются;
· активы с неопределенным сроком использования, которые не амортизируются.
Сроком полезного использования для НМА с определенным сроком использования является период времени, на протяжении которого организация предполагает использовать этот актив. |
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| 22. |
| Для распределения амортизируемой стоимости актива на систематической основе на протяжении срока его полезной службы компания использует метод равномерного начисления для начисления амортизации НМА.
Амортизация признается в составе прибыли или убытка, за исключением случаев, когда заключенные в активе экономические выгоды поглощаются при производстве других активов. В этом случае амортизация составляет часть себестоимости другого актива и включается в его балансовую стоимость. |
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| Тестирование на обесценение НМА с неопределенным сроком использования |
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| 23. |
| Компания рассматривает нематериальный актив как имеющий неопределенный срок полезной службы, если анализ всех значимых факторов указывает на отсутствие предвидимого предела у периода, в течение которого, как ожидается, данный актив будет генерировать чистые притоки денежных средств в эту организацию. Нематериальный актив с неопределенным сроком полезной службы не амортизируется.
Компания тестирует нематериальный актив с неопределенным сроком полезной службы на предмет обесценения путем сопоставления его возмещаемой суммы с его балансовой стоимостью ежегодно и при наличии признаков обесценения. |
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| Тестирование на обесценение НМА с определенным сроком использования |
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| 24. |
| Компания оценивает окупаемую стоимость НМА только при наличии признаков обесценения. |
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| Определение окупаемой стоимости НМА для целей тестирования на обесценение |
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| 25. |
| В качестве окупаемой стоимости для целей отражения нематериальных активов в учете компания принимает цену реализации (рыночную стоимость актива). |
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| Пересмотр сроков и методов начисления амортизации нематериальных активов с ограниченным сроком полезного использования |
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| 26. |
| Сроки и метод амортизации нематериальных активов с ограниченным сроком полезного использования пересматриваются компанией один раз в год. |
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| Пересмотр сроков полезного использования НМА с неопределенным сроком использования |
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| 27. |
| Срок полезной службы неамортизируемого нематериального актива анализируется компанией в ежегодно на предмет выяснения, продолжают ли события и обстоятельства обеспечивать правильность оценки, согласно которой данный актив имеет неопределенный срок полезной службы. В случае отрицательного ответа, изменение в оценке срока полезной службы с неопределенного на определенный подлежит отражению в учете как изменение в бухгалтерской оценке согласно МСФО (IAS) 8 «Учетная политика, изменения в расчетных бухгалтерских оценках и ошибки». |
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| Раскрытие информации о НМА |
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| 28. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IAS) 38. |
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| Модель учета инвестиционного имущества |
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| 29. |
| В качестве оценки после первоначального признания компания использует модель учета по себестоимости в соответствии с требованиями МСФО (IAS) 16 к этой модели, Инвестиционная недвижимость, отвечающая критериям классификации в качестве предназначенной для продажи (или входящая в состав группы выбытия, классифицированной как предназначенная для продажи) оценивается в соответствии с МСФО (IFRS) 5. |
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| Раскрытие информации об объектах инвестиционного имущества |
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| 30. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IAS) 40. |
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| ДОЛГОСРОЧНЫЕ АКТИВЫ, ПРЕДНАЗНАЧЕННЫЕ ДЛЯ ПРОДАЖИ, И ПРЕКРАЩЕННАЯ ДЕЯТЕЛЬНОСТЬ |
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| Классификация активов в качестве предназначенных для продажи и их учет |
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| 31. |
| Внеоборотные активы классифицируются в категорию активов, удерживаемых для продажи, в том случае, когда актив готов к немедленной продаже в его нынешнем состоянии, и вероятность его продажи является очень высокой.
Оценка классифицированного в качестве предназначенного для продажи долгосрочного актива производится по наименьшей из двух величин: балансовой стоимости и справедливой стоимости за вычетом затрат на продажу.
Долгосрочные активы для продажи не амортизируются. |
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| Представление сравнительной информации |
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| 32. |
| При классификации внеоборотного актива (или выбывающей группы) в категорию активов, удерживаемых для продажи, сравнительные показатели отчета о финансовом положении не корректируются.
Сравнительные показатели отчета о совокупной прибыли и отчета о движении денежных средств по тем видам деятельности, которые были классифицированы в качестве прекращенных в отчетном периоде, рекласифицируются и представляются как прекращенные виды деятельности и в предыдущем периоде или периодах. |
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| Раскрытие информации о долгосрочных активах, предназначенных для продажи, и прекращенной деятельности |
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| 33. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IFRS) 5. |
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| Затраты на приобретение запасов |
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| 34. |
| К затратам на приобретение компания относит следующие виды затрат:
· цену приобретения;
· затраты на транспортировку и обработку;
· невозмещаемые суммы налогов и другие затраты, непосредственно связанные с приобретением запасов. |
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| Затраты на переработку запасов и прочие затраты |
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| 35. |
| Затраты на переработку запасов включают затраты, непосредственно связанные с производством продукции, такие как прямые затраты на оплату труда. К ним также относится систематическое распределение постоянных и переменных накладных производственных расходов, которые имеют место при переработке сырья в готовую продукцию. Постоянными накладными производственными расходами являются те косвенные производственные затраты, которые остаются относительно неизменными независимо от объема производства (амортизация и обслуживание зданий и оборудования и административно-управленческие расходы). Переменными производственными накладными расходами являются те косвенные производственные расходы, которые находятся в прямой или почти в прямой зависимости от изменения объема производства (косвенные затраты на сырье и косвенные затраты на оплату труда). |
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| Методы оценки себестоимости |
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| 36. |
| Для оценки себестоимости компания использует метод учета по нормативным затратам. Нормативные затраты учитывают нормальные уровни использования сырья и материалов, труда, эффективности и мощности. Они регулярно проверяются компанией и, при необходимости, пересматриваются в свете текущей обстановки. |
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| Способы расчета себестоимости |
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| 37. |
| Себестоимость запасов определяется методом средневзвешенной стоимости. Компания применяет одинаковые формулы оценки для всех запасов, сходных по характеру и их использованию. |
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| Определение классов запасов |
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| 38. |
| Компания раскрывает отдельно балансовую стоимость по следующим классам запасов:
· товары;
· сырье (и материалы);
· незавершенное производство;
· готовая продукция. |
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| Раскрытие информации о запасах |
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| 39. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IAS) 2. |
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| ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ И АВАНСЫ |
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| Состав дебиторской задолженности |
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| 40. |
| В составе дебиторской задолженности компания отражает следующие активы:
· дебиторская задолженность по налогу на прибыль
· дебиторская задолженность по основной деятельности
· торговая дебиторская задолженность
· дебиторская задолженность по векселям к получению
· дебиторская задолженность по расчетам с акционерами
· прочая дебиторская задолженность
Авансы, выданные и полученные, отражаются в отчете о финансовом положении компании отдельно от торговой и прочей дебиторской/кредиторской задолженности.
Компания сворачивает суммы авансов, полученных от клиентов, с суммами дебиторской задолженности, если эти суммы возникли в рамках одного договора и в будущем высока вероятность произвести взаимозачет данных сумм.
После первоначальной оценки дебиторская задолженность учитывается по амортизированной стоимости с использованием метода эффективной ставки процента за вычетом резерва под обесценение.
Прибыли и убытки по таким активам отражаются в составе прибыли или убытка в момент прекращения признания или в случае обесценения таких активов, а также путем амортизации. |
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| Резерв по сомнительным долгам |
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| 41. |
| Дебиторская задолженность отражается в отчетности с учетом резерва. Резерв под обесценение дебиторской задолженности создается в случае оценки вероятности погашения оцениваемой задолженности как низкой. Резерв определяется на индивидуальной основе – в разрезе контрагентов. Резерв рассчитывается и пересматривается регулярно, изменение величины резерва отражается в отчете о прибылях и убытках. |
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| 42. |
| Сомнительные выданные авансы, по которым не ожидается поступление услуг или товаров включаются в резерв по сомнительным долгам. |
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| ДЕНЕЖНЫЕ СРЕДСТВА И ИХ ЭКВИВАЛЕНТЫ |
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| Состав денежных средств и их эквивалентов |
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| 43. |
| Компания включает в состав денежных средств и их эквивалентов наличные денежные средства, остатки на счетах в банках, а также высоколиквидные финансовые вложения со сроками погашения до трех месяцев.
Инвестиции, имеющие более длительный срок погашения по состоянию на дату приобретения не становятся эквивалентами денежных средств после того, как период времени, оставшийся до их погашения, уменьшиться до трех месяцев. |
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| 44. |
| Признаками, по которым компания классифицирует аренду в качестве финансовой, являются:
· право собственности на актив переходит к арендатору либо в течение, либо в конце срока аренды;
· соглашением предусматривается право выкупа, которое имеет высокую вероятность свершения;
· срок аренды составляет основную часть экономического срока службы актива;
· приведенная стоимость минимальных арендных платежей соответствует величине справедливой стоимости арендованного актива;
· актив является настолько специализированным, что только арендатор может использовать его без проведения значительной реконструкции;
· арендатор имеет возможность досрочно расторгнуть договор, и убытки арендодателя в связи с прекращением договора берет на себя арендатор;
· прибыли и убытки от изменений справедливой остаточной стоимости актива приходятся на долю арендатора;
· арендатор может продлить срок аренды по ставке арендных платежей значительно ниже рыночных цен.
Аренда земельного участка и здания, построенного на нем, учитывается как аренда двух отдельных объектов, при этом аренда каждого из этих объектов может классифицироваться по-разному.
Компания относит дебиторскую и кредиторскую задолженности по аренде в категорию «финансовые инструменты». |
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| Первоначальный учет финансовой аренды у арендатора |
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| 45. |
| Первоначальное признание в учете осуществляется по наименьшей из: справедливой стоимости арендованного актива на дату заключения договора или приведенной стоимости минимальных арендных платежей (с учетом выкупной стоимости) на дату заключения договора.
Периодические арендные платежи разделяются на две составляющие: процент, начисленный за период, и погашение обязательств по аренде.
Погашение обязательств по аренде отражается компанией с использованием метода эффективной ставки процента. |
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| Последующий учет финансовой аренды у арендатора |
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| 46. |
| После первоначального признания по договорам финансовой аренды минимальные арендные платежи подлежат распределению между финансовыми выплатами и уменьшением неоплаченного обязательства. Финансовые выплаты распределяются по периодам в течение срока аренды таким образом, чтобы получилась постоянная периодическая ставка процента на остающееся сальдо обязательства. Условная арендная плата учитывается в качестве расходов в периоды возникновения.
Финансовая аренда вызывает амортизационные расходы для амортизируемых активов и финансовые расходы для каждого учетного периода. Амортизационная политика для амортизируемых арендованных активов соответствует той, которая применяется компанией в отношении амортизируемых активов, находящихся в собственности. Признаваемая сумма амортизации рассчитывается в соответствии с МСФО (IAS) 16 «Основные средства» и МСФО (IAS) 38 «Нематериальные активы». Если нет обоснованной уверенности в том, что компания получит право собственности к концу срока аренды, актив в амортизируется на протяжении самого короткого из двух сроков: аренды или полезной службы.
Для того чтобы определить, не обесценился ли арендованный актив, организация применяет МСФО (IAS) 36 «Обесценение активов». |
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| Учет операционной аренды у арендатора |
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| 47. |
| В случае, когда аренда классифицирована в качестве операционной, арендатор не признает у себя в отчете о финансовом положении ни арендованный актив, ни обязательство по будущим арендным платежам.
Арендные платежи относятся на расходы равномерно на протяжении всего срока аренды. |
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| Первоначальный учет финансовой аренды у арендодателя |
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| 48. |
| Первоначально компания отражает в учете дебиторскую задолженность по финансовой аренде в сумме ее чистой инвестиции в аренду. Она включает дисконтированную стоимость минимальных арендных платежей и любую негарантированную остаточную стоимость, причитающуюся арендодателю. При этом прямые затраты включаются в расчет дебиторской задолженности по финансовой аренде.
Компания начисляет процентный доход на сумму чистой инвестиции на всем протяжении срока аренды. |
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| Последующий учет финансовой аренды у арендодателя |
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| 49. |
| Компания распределяет финансовый доход в течение срока аренды на систематической и рациональной основе. Это распределение дохода основывается на схеме, отражающей постоянную периодическую норму прибыли на чистые неоплаченные инвестиции арендодателя в финансовую аренду. Арендные платежи, относящиеся к учетному периоду, за исключением затрат на обслуживание, вычитаются из валовых инвестиций в аренду для уменьшения как основной суммы долга так и неполученного финансового дохода. |
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| Учет операционной аренды у арендодателя |
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| 50. |
| Арендодатель представляет актив, являющийся предметом операционной аренды, в своей отчетности в зависимости от вида такого актива.
Доходы от аренды признаются компанией в отчете о прибылях и убытках равномерно на протяжении всего срока аренды.
Прямые первоначальные затраты, понесенные арендодателем при заключении договора операционной аренды включаются в балансовую стоимость переданного в аренду актива и не относятся сразу на расходы, а признаются в отчете о прибылях и убытках аналогично соответствующим арендным доходам, что не обязательно будет соответствовать методу начисления амортизации по арендованному активу.
Арендодатель начисляет амортизацию на переданный в аренду актив на протяжении срока полезного использования этого актива в порядке, соответствующем порядку начисления амортизации на подобные активы. |
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| Раскрытие информации об аренде |
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| 51. |
| Компания раскрывает в отчетности информацию, требуемую МСФО (IAS) 17. |
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| Периодичность проведения теста на обесценения |
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| 52. |
| Проверка на предмет обесценения активов производится в случае наличия признаков обесценения.
Ежегодной проверке на предмет обесценения компания подвергает гудвил, нематериальные активы, еще не готовые к использованию либо имеющие неопределенный срок полезного использования. |
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| 53. |
| Максимальный период, на который составляются прогнозы будущих потоков денежных средств при проведении теста на обесценение — пять лет.
Убыток от обесценения признается компанией в составе прибыли или убытка за период. |
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| Раскрытие информации об обесценении активов |
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| 54. |
| По каждому классу активов компания раскрывает информацию, требуемую МСФО (IAS) 36. |
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| Определение квалифицируемого актива |
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| 55. |
| Затраты по займам, непосредственно относящиеся к приобретению, строительству или производству квалифицируемого актива, образуют себестоимость этого актива (капитализируются). Прочие затраты по займам компания признает в качестве расходов. В качестве квалифицируемого актива компания признает актив, подготовка которого к предполагаемому использованию или для продажи обязательно требует значительного времени. |
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| Определение понятия «значительное время» |
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| 56. |
| Под значительным временем понимается период свыше года. |
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| Кредиты и займы, по которым проценты капитализируются |
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| 57. |
| Компания капитализирует проценты только по целевым кредитам и займам. |
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| Раскрытие информации в отношении затрат по займам |
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| 58. |
| Компания раскрывает следующую информацию относительно затрат по займам:
· сумму затрат по займам, капитализированную в течение отчетного периода;
· ставку капитализации, использованную для определения величины затрат по займам, удовлетворяющих критериям капитализации. |
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| ВЛИЯНИЕ ИЗМЕНЕНИЙ ОБМЕННЫХ КУРСОВ ВАЛЮТ |
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| Определение функциональной валюты |
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| 59. |
| Функциональной валютой компании является гривна. |
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| Валюта представления отчетности |
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| 60. |
| Валютой представления отчетности компании является гривна. |
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| Порядок пересчета операций в иностранной валюте в функциональную при первоначальном признании |
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| 61. |
| При первоначальном признании операции в иностранной валюте пересчитываются в функциональную с применением текущего обменного курса Национального банка Украины. |
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| Порядок пересчета статей в иностранной валюте на отчетную дату |
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| 62. |
| Остатки денежных активов и обязательств на конец года, выраженные в иностранной валюте пересчитываются в функциональную валюту пересчитываются в функциональную валюту по курсу Национального банка Украины на конец отчетного периода.
Курсовые разницы, возникшие в результате изменения обменных курсов валют за период после первоначального принятия операции к учету до окончания отчетного периода, отражаются в отчете о прибылях и убытках как доход или убыток от курсовых разниц. |
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| РЕЗЕРВЫ, УСЛОВНЫЕ ОБЯЗАТЕЛЬСТВА И УСЛОВНЫЕ АКТИВЫ |
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| 63. |
| При определении величины резерва Компания учитывает затраты по следующим видам деятельности: — факторинг — предоставление финансовых кредитов за счет собственных средств — привлечение финансовых активов юридических лиц с обязательством относительно их возврата — финансовый лизинг — предоставление займов — предоставление гарантий — предоставление поручительств. |
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| Раскрытие информации о резервах |
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| 64. |
| Компания не раскрывает информацию о резервах, когда такое раскрытие может серьезно ослабить позицию компании в споре с другими сторонами (незаконченные судебные разбирательства, споры с налоговыми органами, иски, подлежащие урегулированию через арбитражный суд). |
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| Представление и раскрытие информации о выручке |
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| 65. |
| Компания признает выручку, если существует высокая вероятность получения предприятием экономических выгод от сделки и их величина может быть с надежностью определена. Выручка признается после того, как риски и выгоды, связанные с правом собственности, переданы покупателю. В случае операций, связанных с оказанием услуг, выручка признается на основе оценки степени завершенности договора, если выполняются все остальные условия признания выручки.
Суммы, собранные от имени принципала не являются выручкой. При этом выручкой является сумма комиссионных вознаграждений плюс любые другие суммы по счетам, выставляемым компанией принципалу или прочим сторонам за свои услуги.
В случае, если по договору реализации продавец имеет право или обязательство по выкупу, то компания учитывает такие операции в соответствии с указаниями по порядку учета договоров аренды (МСФО (IAS) 17) для определения того, переданы ли риски и выгоды и следует ли признать продажу.
Следующие виды выручки компания раскрывает отдельно:· выручка от продажи товаров;· выручка от предоставленных услуг;· выручка в форме роялти; |
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| Признание доходов и расходов |
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| 66. |
| Доходы признаются компанией в тот момент, когда существует высокая вероятность того, что экономические выгоды от операций будут получены и сумма дохода может быть достоверно определена. Такой же принцип применяется к расходам компании.
Доходы и расходы отражаются в отчете о прибылях и убытках в том периоде, в котором товары (услуги) были реально предоставлены (оказаны) и была завершена передача связанных с этими товарами (услугами) рисков и экономических выгод, вне зависимости от того, была ли произведена фактическая оплата таких товаров (услуг).
Доходы и расходы по процентам отражаются следующим образом: используется метод эффективной ставки процента, которая представляет собой процентную ставку, приводящую будущие денежные потоки к текущей стоимости финансового инструмента, принимая во внимание все его контрактные условия.
Процентные доходы и расходы компании классифицируются как финансовые доходы и расходы. |
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| 67. |
| Текущий налог на прибыль в отчетности компании представляет собой сумму налогов на прибыль к уплате (возврату) в отношении налогооблагаемой прибыли (налогового убытка) за период, определенной в соответствии с правилами, установленными налоговыми органами. Текущие налоговые обязательства (активы) за текущий или предыдущий периоды рассчитываются с использованием ставок налогов (и в соответствии с налоговым законодательством), которые были официально приняты или с высокой степенью вероятности ожидаются к принятию на дату отчетности. |
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| Отложенный налог на прибыль |
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| 68. |
| Отложенные налоги на прибыль рассчитываются на основе балансового метода. Отложенные налоги на прибыль рассчитываются по всем временным разницам, возникающим между налоговой базой активов и обязательств и их балансовой величиной, отраженной в отчетности. Исключение составляют ситуации, когда отложенные налоги возникают при первоначальном признании гудвила либо актива или обязательства в результате операции, которая не является сделкой по объединению компаний и которая, в момент ее совершения, не оказывает влияния на прибыль или убыток, отражаемый в финансовой отчетности, или налогооблагаемую прибыль (убыток).
Активы по отложенному налогу на прибыль отражаются лишь при следующем условии: существует высокая вероятность получения налогооблагаемой прибыли, достаточной для реализации временных разниц, приводящих к образованию таких активов. В отношении активов по отложенному налогу на прибыль, реализация которых представляется маловероятной, создается резерв под обесценение.
Отложенные налоговые активы и обязательства оцениваются с использованием ставок налога, которые, как ожидается, будут применяться к периоду реализации актива или погашения обязательства, а также определяются на основе ставок налога (и налогового законодательства), действующих или по существу действующих на конец отчетного периода.
Отложенные налоговые активы и обязательства не дисконтируются.
Отложенный налог классифицируется как внеоборотный актив/долгосрочное обязательство. Отложенный налог признается как расход или доход в отчете о совокупном доходе, кроме случаев, когда он относится к статьям, отражаемым непосредственно в статьях собственного капитала. В таких случаях отложенный налог также отражается в статьях собственного капитала. |
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| ОПЕРАЦИИ ПОД ОБЩИМ КОНТРОЛЕМ |
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| Учет операций под общим контролем |
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| 69. |
| Результаты от операций под общим контролем компанией отражаются в составе прочего совокупного дохода/расхода (в капитале). |
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