Kozmenkova S.V.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation skozmenkova@yandex.ru
The development of the government support system of agriculture and Russia's WTO accession impose new requirements to formation of information on the budgetary funds, regulated by both the Russian and international standards of accounting and reporting. The article presents a comparative analysis of the conditions and rules of acceptance of the state aid means according to IFRS (IAS) 20 and Russian GAAP 13/2000, and the particularities of their recognition in reporting as well. The paper displays some concrete practical examples of the order of the state-aid means recognition.
Kozmenkova S.V. Metodicheskie podkhody k auditorskoi proverke prav neiskliuchitel’nogo pol’zovaniia na selektsionnye dostizheniia [Methodological approaches to audit inspection of the non-exclusive rights to selection achievements]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 21, pp. 29–34.
Kozmenkova S.V., Shatina E.N. Osobennosti primeneniia MSB (ISA) 41 “Sel’skoe khoziaistvo” v rossiiskoi praktike ucheta i otchetnosti [Application of MSB (ISA) 41 “Agriculture” in the Russian practice of accounting and reporting]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2010, no. 16, pp. 2–7.
Natsional’nyi doklad “O khode i rezul’tatakh realizatsii v 2012 godu Gosudarstvennoi programmy razvitiia sel’skogo khoziaistva i regulirovaniia rynkov sel’skokhoziaistvennoi produktsii, syr’ia i prodovol’stviia na 2008–2012 gg.” [The national report “On Progress and results of realization in 2012 of the State program of development of agriculture and regulation of the markets of agricultural production, raw materials and the food for 2008–2012”]. Moscow, Minsel’khoz Rossii Publ., 2013, p. 13.
Order of the RF Ministry of Finance “On Introduction in action of International Financial Reporting Standards and Explanations of International Financial Reporting Standards in the territory of the Russian Federation” of November 25, 2011 ¹ 160n (as amended by Order of July 18, 2012 ¹ 106n). (In Russ.)
Order of the RF Ministry of Finance “On Forms of accounting reports of the organizations” of July 02, 2010 ¹ 66n (as amended by Order of December 04, 2012). (In Russ.)
Order of the RF Ministry of Agriculture “On Approval of methodical recommendations on accounting of the state subsidies and other types of state aid in the agricultural organizations” of February 02, 2004 ¹ 75. (In Russ.)
Order of the RF Ministry of Finance “On Adoption of the accounting regulation “Accounting of State Aid” of PBU 13/2000” of October 16, 2000 ¹ 92n (as amended by Order of September 18, 2006 ¹ 115n). (In Russ.)
Order of the RF Ministry of Finance “On Adoption of Card of accounts of accounting of financial and economic activities of organizations and application instructions” of October 31, 2000 ¹ 94n (as amended by Order of November 08, 2010 ¹ 142n). (In Russ.)
