Inventory and rental accounting from 2021
Miscellaneous / / December 02, 2023
Leading teacher on the theory and practice of accounting, fundamentals of accounting for managers, financial and economic analysis of the enterprise’s activities, automation of accounting (1C: Accounting 8.3) and others.
Holder of the prestigious certificate “Red Certificate of the Chief Accountant” and international certifications ACCA DipIFR.
In Valery Georgievich’s classes, students are immersed in a fascinating journey through the theory and practice of accounting. The teacher is happy to share his knowledge and experience, turning students into active participants in the educational process. After his classes, you will not only gain a profession, but also find your calling in life!
Valery Georgievich is a versatile specialist in the field of economics. He began his career as a teacher of economic disciplines (currency transactions, credit transactions, securities, pricing and accounting). Accounting and tax methodologist, budgeting methodologist, finance expert. Has experience in implementing software products, experience in drawing up technical specifications for budgeting and financial management, as well as extensive experience in training customers in software products on the 1C platform: Enterprise 8.3".
Among Valery Georgievich’s professional achievements is the development of technical specifications for automation accounting, tax, management and financial accounting and budgeting for enterprises construction complex. Author and co-developer of software products based on 1C: Enterprise 8.2: “Construction Contractor 4.0. Financial management (ed. 3.0 - managed forms)", "Accounting for a construction organization (managed forms)" and "Construction production management" ("Construction Contractor 3.0").
Expert in financial management and budgeting in construction organizations. As an accounting methodologist and financial expert, Valery Georgievich successfully managed the establishment and automation of all types of accounting in large construction organizations. Was involved in training financial directors and financial services employees on budgeting in construction, starting from the work plan (decomposition of estimates) and ending with plan-fact analysis of construction projects and financial and economic analysis of all construction activities organizations.
As a graduate student at the Department of Banking, Valery Georgievich takes an active part in international scientific and practical conferences and seminars. Successfully completed an annual training course for teachers “Modern educational technologies”. Constantly improves his qualifications in his specialty. And recently I received a diploma of professional training under the “Professional 1C Developer” program.
Differences between inventory accounting according to IFRS and FSBU 5/2019 and ways to eliminate them
Letter of the Ministry of Finance dated April 10, 2020 No. IS-accounting-27
Scope of application of FSBU 5/2019
Separation of current and non-current non-financial assets
Accounting for workwear, special equipment, special tools “in a new way”
Inventories for management needs
Inventory structure
Conditions for recognizing inventories
Reserve valuation
Inventories remaining from disposal of fixed assets
Inventories identified as a result of inventory
Exceptions to inventory costs
Costing problems
Cost of homogeneous inventories
Creation, change and write-off of provisions for impairment
Presentation of indicators related to inventory impairment in the income statement
Features of reflecting information about reserves in reporting
Workshop: Solving inventory accounting problems
Comparison of IFRS 16 “Lease” and FAS 25/2018 “Accounting for leases”.
FSBU 25/2018 "Accounting for leases" Presentation by the Ministry of Finance.
Formation of accounting policies for lessor and lessee during the transition to FAS 15/2018
Possibility of double taxation of a leased item taking into account FAS 25/2018 and how to prevent it
Duration of the lease agreement for accounting purposes
Classification of lease agreements
FSBU 25/2018: changes for the landlord and tenant.
Time frame for transition to the new standard. What happens if you do not apply the new standard or IFRS?
Who is required to apply the new standard? Two ways to account for rent.
An example of lease accounting according to FAS 25/2018 during the transition period: transactions
Calculation of the discounted amount of future payments in the tenant's accounting. Examples.
Determining the discount rate in present value calculations
Workshop: Solving lease accounting problems
Accountants are constantly faced with contracts. We will teach you to understand what wording will lead to claims from tax authorities and contractors. Get an official certificate for 40 ac. hours. We will add it to the state register of Rosobrnadzor. With such a document you will reach a new salary level and a promotion.
4,1