The general list of adopted Recommendations In accordance with paragraph 7.1 of PBU 1/2008, if there are controversial issues that do not have an unambiguous solution in regulations, organizations must independently

General list of adopted Recommendations

In accordance with paragraph 7.1 PBU 1/2008 in the presence of controversial issues that do not have an unambiguous solution in regulations, organizations must independently develop appropriate solutions and fix them in their accounting policies. Recommendation Committee and industry committees The Fund NRBU BMC are working on the formation and improvement of such decisions, based on similar international practice and IFRS standards. The recommendations adopted by the Fund represent the consolidated position of the committee members on the most complex and unresolved issues

• Recommendation R-138/2022-Kpr Value from disposal and maintenance of property, plant and equipment
• Recommendation R-137/2022-OK GDP/OK Neftegaz Lease for subsoil use
• Recommendation R-136/2022-Kpr Depreciation of impaired property, plant and equipment
• Recommendation R-135/2022-OK NPO Transition to a new procedure for accounting for fixed assets in non-profit organizations
• Recommendation R-134/2021-OK Leasing Finance lease advances
• Recommendation R-133/2021-OK Leasing Fair value of the leased asset
• Recommendation R-132/2021-OK Leasing Lessor's costs prior to commencement of a finance lease
• Recommendation R-131/2021-OK GDP/OK Neftegaz Re-issuance of a license for subsoil use under general control
• Recommendation R-130/2021-OK Leasing Lease and non-lease components of the contract
• Recommendation R-129/2021-Kpr digital instruments
• Recommendation R-128/2021-OK Svyaz/OK Finsector Impairment of intragroup receivables
• Recommendation R-127/2021-Kpr Remote inventory
• Recommendation R-126/2021-Kpr Cost limit aboutfixed assets
• Recommendation R-125/2021-Kpr Group accounting unit of fixed assets
• Recommendation R-124/2021 – OK Communication Application of the expected credit loss model by digital telecom operators
• Recommendation R-123/2020-Kpr Deferred income tax on assets received from owners
• Recommendation R-122/2020-Kpr Special means of production
• Recommendation R-121/2020 – OK Communication Identification of unused intangible assets
• Recommendation R-120/2020-Kpr Assets identified as a result of the inventory
• Recommendation R-119/2020 – OK Leasing Sale by the lessor of the right to claim under a finance lease
• Recommendation R-118/2020-Kpr Reclassification of revalued property, plant and equipment to non-current assets available for sale
• Recommendation R-117/2020-OK GDP/OK Neftegaz Compensatory reforestation
• Recommendation R-116/2020-Kpr Long-term assets for sale – definition
• Recommendation R-115/2020 – Kpr Timeliness of documenting the facts of economic life
• Recommendation R-114./ 2020 – CRC Electronic reporting
• Recommendation R-113./ 2020 – CRC Primary accounting documents in remote work
• Recommendation R-112./ 2020 – OK leasing Interest from the provision of loans leasing company
• Recommendation R-111./ 2020 – CRC Low cost objects in order to use the FSBU 25
• Recommendation R-110./ 2019-KPR Transition to a new procedure for accounting for income tax from 2020
• Recommendation R-109./ 2019-KPR Register of temporary differences
• Recommendation R-108./ 2019-KPR Reserve of dubious debt
• Recommendation R-107./ 2019-Ok Mash Impairment of unfinished production
• Recommendation R-106./ 2019-KPR Changing the fixed assessment model
• Recommendation P-105/ 2019-KPR Impairment of fixed assets for which there was a mandatory revaluation until 1999
• Recommendation R-104./ 2019-ok leasing Currency differences of honorable investment for rent
• Recommendation R-103./ 2019-ok NKO Representation in accounting reporting information on financing
• Recommendation P-102./ 2019-KPR Procedure for accounting for income tax
• Recommendation P-101/ 2019-KPR Assessment of tax liabilities
• Recommendation P-100./ 2019-KPR Implementation of the requirements of rationality
• Recommendation P-99./ 2018-ok leasing Income from the sale of leased items
• Recommendation P-98./ 2018 OK Neftegaz Prey to confirm the commercial feasibility of production
• Recommendation R-97./ 2018-CPR First use of the FSBU 25
• Recommendation P-96./ 2018-CPR Professional judgment
• Recommendation P-95/ 2018 OK Neftegaz Intelligence After confirming the commercial feasibility of production
• Recommendation P-94./ 2018 OK Neftegaz Income tax
• Recommendation P-93./ 2018-CPR Incentive payments to employees related to the completion of construction
• Recommendation P-92./ 2018-CPR The right to use asset
• Recommendation P-91./ 2018-ok Mash Management Cares
• Recommendation P-90/ 2018 OK Neftegaz Annealing oil, associated gas at the stage of trial operation
• Recommendation P-89./ 2018 OK Neftegaz Technological residues of hydrocarbons
• Recommendation R-88./ 2017-ok oil and gas Export customs duties
• Recommendation R-87./ 2017-CRC Unification of Accounting Policy for the FSBU and IFRS
• Recommendation R-86./ 2017-OK GDP Long-term ore and raw materials
• Recommendation P-85/ 2017-CRC Catalysts, nuclear fuel, special service with a long use
• Recommendation P-84./ 2017-CRC Reclassification of fixed assets in assets for sale
• Recommendation P-83./ 2017-ok agriculturalFruit Perennial Planting, Foresting Forest Stripes, Native Land Improvement
• Recommendation P-82./ 2017-CRC Units of main funds as part of complex objects
• Recommendation P-81./ 2017-CRC Incomplete operating fixed assets
• Recommendation R-80/ 2017-CRC Know-how and patents in the composition of the equipment
• Recommendation R-79./ 2017-ok bargainPreferences from suppliers
• Recommendation R-78./ 2017-ok bargainPrize to buyers in retail
• Recommendation R-77./ 2016-ok NKO Reserve of dubious debts on major overhaul
• Recommendation P-76./ 2016 OK Neftegaz 3D models of deposits
• Recommendation P-75/ 2016-CPR Attachment
• Recommendation R-74 /2016-ok oil and gas Retraining of material search assets in intangible assets
• Recommendation P-73./ 2016-CPR Reorganization reporting in the form of conversion
• Recommendation P-72./ 2016-ok Mash Cases of recognition of revenue according to the degree of readiness
• Recommendation P-71/ 2016-CPR Debt costs in subsequent caps
• Recommendation R-70/ 2016 OK Neftegaz Geological Information (as amended from 2018-02-16)
• Recommendation R-69./ 2016-CRC Debt costs in the value of products manufactured
• Recommendation R-68./ 2016-CRC Additional Financial Investments
• Recommendation R-67./ 2016-CRC The deferred tax assets from the loss of the consolidated taxpayer group
• Recommendation R-66./ 2015-CRC Fees deducted from tax
• Recommendation P-65/ 2015-CRC Discount rate
• Recommendation R-64./ 2015-CRC Fiscal sanctions
• Recommendation P-63./ 2015-CRC Material values ​​for the elimination of fixed assets
• Recommendation P-62./ 2015-CRC Reflection of the facts of economic life according to the primary accounting documents received in the next reporting period
• Recommendation R-61./ 2015-CRC Currency Currency Diametions Hedge Tools
• Recommendation R-60./ 2015-ok communication Acquisition of IPv4 addresses in the secondary market
• Recommendation P-59./ 2015-CRC The cost of fixed assets redeemed during depreciation
• Recommendation P-58./ 2015-CRC Evaluation at the market value of a large package of shares
• Recommendation P-57./ 2015-CRC Testing and commissioning of fixed assets with production
• Recommendation P-56./ 2015-CRC Impairment of fixed assets
• Recommendation P-55/ 2014 ok communication Revenue according to multicomponent contracts
• Recommendation P-54./ 2014 CRC Budget investments in the reorganization of FSUE in OJSC
• Recommendation P-53./ 2014 ok-oil and gas Prerequisites for the development of common minerals
• Recommendation P-52./ 2014 OK Mash Costs for redeploying equipment in the framework of the compactization of production
• Recommendation P-51./ 2014 OK Mash Cost of major repairs of fixed assets
• Recommendation P-50./ 2014 OK Neftegaz Translation of intangible search assets to other types of assets after confirming the commercial feasibility of production
• Recommendation P-49/ 2014 OK MashCosts for receiving and trials
• Recommendation R-48./ 2014 OK Mash Product costs with incomplete capacity utilization
• Recommendation P-47/ 2014 OK Mash Revenue from the sale of products with a long production cycle
• Recommendation P-46/ 2013-ok oil and gas Pump-compressor pipes
• Recommendation P-45./ 2013-ok communication Comprehensive fixed assets (LPP, Vols)
• Recommendation P-44/ 2013-CRC Methodical recommendations for the organization and implementation of internal control
• Recommendation R-43./ 2013-ok oil and gas Side (second) stemming costs
• Recommendation P-42./ 2013-CRC Corrections in electronic documents
• Recommendation P-41/ 2013-CRC Corrections in primary accounting documents
• Recommendation R-40./ 2013-ok oil and gas Begin depreciation of former intangible search assets
• Recommendation R-39./ 2013-ok oil and gas Documentary confirmation of commercial feasibility of mining
• Recommendation P-38./ 2013-CRC Accounting Registers
• Recommendation R-37./ 2013-ok communication Separate rights objects
• Recommendation P-36/2013 Disclosure of information by joint stock company
• Recommendation P-35/ 2013-CRC Retrospective discounts
• Recommendation P-34/ 2013-CRC Explanations in the accounting reporting
• Recommendation P-33/ 2013-CRC Signature of the chief accountant on documents
• Recommendation P-32/ 2013-CRC Repair and maintenance of fixed assets
• Recommendation P-31/ 2013-CRC Derivatives Financial Instruments
• Recommendation P-30/ 2013-CRC Liquidation obligations
• Recommendation P-29/ 2013-CRC VAT with advances issued and received
• Recommendation P-28/ 2012-ok leasing Leasing accounting by the lessor, when the leased subject is taken into account on the balance sheet of the lessee
• Recommendation P-27/ 2012-CRC Liquidation of fixed assets with long disassembly
• Recommendation P-26./ 2012-CRC Customs duties
• Recommendation P-25/ 2012-CRC Application of unified forms of primary accounting documentation after January 1, 2013
• Recommendation P-24./ 2012-CRC Catalysts
• Recommendation P-23./ 2011-CRC Evaluation obligations for settlements with employees
• Recommendation P-22./ 2011-CRC Advertising and subscription
• Recommendation P-21/ 2011-CRC Operational currency exchange for normal activities
• Recommendation P-20/ 2011-CRC Folded VAT representation in the cash flow report
• Recommendation P-19./ 2011-CRC Reserve for shipped goods
• Recommendation P-18./ 2011-CRC Non-modulated supplies
• Recommendation P-17./ 2011-CRC Transport tariff
• Recommendation R-16./ 2011-CRC Expansion of prospects
• Recommendation P-15/ 2011-CRC Installation of equipment for the exhibition
• Recommendation P-14./ 2011-CRC Exceptional rights as criteria for recognition of intangible assets
• Recommendation R-13./ 2011-CRC Insurance insurance contract
• Recommendation P-12./ 2011-CRC Excientation costs, experimental and technological work
• Recommendation P-11./ 2010-CRC Obtaining equity securities as a result of reorganization or additional emission
• Recommendation P-10./ 2010-CRC Evaluation of receivables and payables with significant postponement of payments
• Recommendation P-9./ 2010-CRC Ownership as a criterion for recognition and write-off of fixed assets
• Recommendation P-8./ 2010-CRC Financial investments paid by non-monetary means
• Recommendation P-7./ 2009-CRC VAT in the transfer of non-monetary property into account in the authorized capital
• Recommendation P-6./ 2009-CRC Changing the useful life of fixed assets during operation
• Recommendation P-5./ 2008-CRC Profit tax expense
• Recommendation P-4./ 2008-CRC Change income tax rate
• Recommendation P-3./ 2008-CRC Revenues and expenses from recalculating the cost of assets and liabilities
• Recommendation P-2./ 2008-CRC Provisional profit tax differences
• Recommendation P-1/ 2008-CRC Realcule of currency assets and obligations in rubles
• Information mail IP-01./ 2020 – CRC Regulatory documents