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Six new FSBUs: Rent, intangible assets, fixed assets, capital investments, document flow, inventories - rate 18,900 rubles. from Clerk, training, Date: March 1, 2023.
Miscellaneous / / December 06, 2023
Now all accountants are already working with 5 new FSBUs: “Rent”, “Inventories”, “OS”, “Capital Investments” and “Document Flow”. And another new FSBU 14/2022 “Intangible assets” came out, which also needs to be dealt with.
It is no longer possible to work according to the old rules. Ignoring standards can lead to additional taxes and fines for gross accounting violations. Reporting will be distorted, and management will not receive correct information about the state of the business.
During the course, you will understand all the intricacies of the new FSBUs, learn to avoid mistakes, find out what will have to be changed in accounting and how to set it up according to the new requirements. You will gain knowledge that today’s in-demand specialist cannot do without.
How the training works
Watch the lessons and learn the topic
You read notes, understand examples, and complete practical tasks.
Download materials
The authors of the course are preparing a “handout” that you can download for yourself and use in your work.
Get tested
You can test your knowledge after each lesson an unlimited number of times.
You receive a certificate
At the end of the course we issue a certificate of advanced training.
What you'll learn:
- Understand who needs new FSBUs and in what situations
- Avoid common accounting mistakes
- Work in a new way with documents, contracts, transactions
- Understand what you can turn a blind eye to and what you will definitely have to change in accounting
1. FSBU 5/2019 “Reserves”
The place of the FSBU in the hierarchy of legal acts
General concepts: expenses, expenses
Inventories. Tools, equipment, workwear, etc. Inventory of some material assets
Inventory of some material assets located in the organization
Selecting an inventory accounting option
Household equipment intended for management needs
Test No. 1 FSBU Reserves
Inventory receipt
What's new and unusual?
Usual actions and transactions
Discount prices
Problems with closing documents
Completely new, but necessary
Release of materials into production
Impairment of materials
Test No. 2 FSBU Reserves
Written work for module 1
2. FSBU 25/2018 “Rent”: the most complex standard
Important basis for lease accounting from 2022
Simplified lease accounting procedure
Basic accounting procedure for leases
Example of accounting for lease by lessee
The right to use the asset and lease obligations when the terms of the contract change
Classification of leases by lessor and accounting for operating leases
Accounting for non-operating (finance) leases
Example of accounting for a finance lease by a lessor
Transition to the application of FSBU 25/2018
Reporting lease information in financial statements
Working with FSB 25/2018 Rent in 1C and Excel. Part 1
Working with FSB 25/2018 Rent in 1C and Excel. Part 2
Lease with recognition of the right to use the asset (without discounting lease liabilities). Tenant accounting
Lease with recognition of the right to use the asset (with discounting of lease obligations). Tenant accounting
Accounting for leasing in 1C Accounting 8.3 for the lessee (with discounting of lease obligations)
Accounting for leasing in 1C Accounting 8.3 for the lessee (without discounting)
Accounting for property leased in 1C Accounting 8.3 program
Written assignment
FSBU test 25/2018 Rent
3. FSBU 26/2020 “Capital investments”
What are capital investments and what should not be included in them?
What documents need to be completed
Costs included in capital investments
From what moment does the obligation arise to reflect expenses on account 08
Test No. 1 FSBU 26 Capital investments
Purchasing new equipment and dismantling old equipment
Purchase of new equipment and installation under a service agreement
Purchase of new equipment and installation using our own resources and resources
Termination of capital investments
Test No. 2 FSBU 26 Capital investments
4. FSBU 6/2020 “Fixed assets”
What applies to OS according to FSB and their assessment
Depreciation of fixed assets
Written work for module 4
5. FSBU 27/2021 “Documents and document flow in accounting”
How to draw up and store documents according to the new FSB
Correcting documents
Document flow in accounting
6. FSBU 14/2022 “Intangible assets”
What is the object of intangible assets according to FAS 14/2022 “Intangible assets”
Valuation of intangible assets
Revaluation and depreciation of intangible assets
Write-off of an intangible asset
Disclosure of information about the intangible asset in reporting. Change in accounting policy
7. Preparing for the final certification
Online meeting with a teacher
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