Assessment of property,

The organization performs an assessment of property, liabilities and business transactions in rubles;

For accounting purposes, funds in foreign currency accounts and operations in foreign currency are valued in rubles at the rate of the Central Bank at the date of the transaction. At the same time, these transactions are recorded in the currency of settlements and payments;

The valuation of property purchased for a fee is carried out by summing up actually incurred expenses for its purchase, received gratuitously at the market value at the date of posting made by the organization itself at the cost of production;

Accrual of depreciation of fixed assets and intangible assets is made regardless of the results of economic activity of the organization in the reporting period.

The property and liabilities of the organization are valued in accordance with the procedure and in the ways specified in the Regulations on Accounting and Accounting in the Russian Federation, the Accounting Regulations.

  1. Based on the decision of the creditors ‘meeting or the creditors’ committee, the assessment of the movable property of the debtor whose book value is less than one hundred thousand rubles as of the last reporting date preceding the debtor’s recognition as a bankrupt can be carried out without the involvement of an independent appraiser.

The founders (participants) of the debtor or the owner of the property of the debtor-unitary enterprise, competitive creditors, and authorized bodies have the right to appeal the results of assessing the property of the debtor in the manner established by federal law.

the value of NMA received free of charge is estimated at market value for similar facilities, if there are no analogues, then the value of NMA is estimated by expert means.

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In the financial statements, the NMA is valued at a residual value.


The cost of the OS contributed by the founders is estimated by agreement of the parties on the basis of an act of the valuation company

The cost of the OS purchased for a fee is recorded in the amount of actually incurred costs for acquisition and commissioning, excluding VAT

The value of the OS, received gratuitously is estimated at market value.

In reporting, the operating system is valued at a residual value

Leased property is accounted for based on the value specified in the lease agreement on the off-balance account.

Construction in progress:

At a contractual method is estimated under the contractual prices or objects, the executed works

With the economic method – according to the actual expenses of the organization

Long-term financial investments are valued at actual costs of the investor for the acquisition of investment objects. If the securities purchased have an official quotation, they are reflected in the accounting at market value.

Raw materials and materials

At the actual cost price of acquisition or manufacturing, the write-off to the prime cost is made either at the unit cost of a unit of the material, or at an average cost, or at the cost of the first-time acquisition.

Costs incomplete production

For a serial type, they are estimated at the actual or normative production cost, either by direct items of expenditure or by the cost of raw materials

For a single type – according to actual costs incurred

Expenses of future periods are estimated at actual costs and are written off in the manner prescribed by the organization in the appropriate amount during the period to which they relate.

Circulation costs are estimated as the amount calculated by the average percentage of distribution costs for the reporting period, taking into account the carryover balance at the end of the previous period

Finished products are valued at actual or regulatory costs in accordance with accounting policies.

Goods for resale:

Wholesale, retail, contractual, purchased, and sold, free prices. A trade mark-up and a discount are reflected in the accounting. In the reporting goods are recorded at the purchase price regardless of the valuation option in the accounting.

Goods shipped:

Depending on the accounting policy are taken into account at the actual, standard production cost, at full cost.

Accounts receivable are reflected as both short-term and long-term

Cash is recorded on the basis of bank statements in the actual amount. Jose Reyes Womens Jersey

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