Файл: Система нормативного регулирования бухгалтерской (финансовой) отчетности организаций России.pdf

The two men appeared Friday afternoon on KSNV’s “What’s Your Point?” question-and-answer show.

The first question went to Reid, about his comments that a few hundred people protesting and blocking federal action against rancher Cliven Bundy are “domestic terrorists.”

“What did you mean by that?” co-host Amy Tarkanian asked.

“Just what I said,” Reid responded.

The Democrat later clarified that he was not talking about Bundy himself necessarily, but about outside individuals who traveled to the area in the recent days.

The standoff on the dusty Nevada land has been building for decades, as the federal government has worked to block Bundy’s cattle from grazing on public land. The family has raised cattle in the area for generations, but 20 years ago the land they used was declared off limits in order to protect a desert tortoise.

Related: What made Nevada rancher fight the feds?

Bundy has continued grazing anyway, insisting he is within his rights. Last week the issue hit a new hot point when hundreds of self-described militia groups came to Bundy’s land to protest federal action and help him defend his grazing ability.

That’s who Reid described as “domestic terrorists”.

“600 people came armed, they had practiced, they had maneuvered… they set up snipers in strategic locations… they had automatic weapon,” the leading Democrat said Friday. “And they boasted about the fact they put women and children… so they would get hit first.”

“If there were ever an example of people who were domestic violent terrorist wannabes, these are the guys,” Reid concluded.

Heller, sitting inches away from Reid in the television studio, rejected the thought. “What Senator Reid may call domestic terrorists, I call patriots,” he said.

Reid interrupted. “These people think they’re patriots, they’re not,” the majority leader insisted. “If they’re patriots, we’re in very big trouble.”

His Republican colleague jumped back in. “Well, it’s a pretty broad brush,” Heller responded. “You have Boy Scouts out there. You have veterans at the event, you have grandparents at the event. As long as they’re not promoting violence…”

“Promoting violence?” Reid asked. “Sniper rifles…. Grandmothers? Boy Scouts? I hope not.”

The Silver State’s two U.S. senators never raised their voices and the dispute kept a respectful tone. But the disagreement fell across sharp philosophical lines that have defined some of the most passionate feelings in modern American politics. Are militia and anti-government groups a threat to American life? Or is the federal government the problem?

Reid insisted it was the former, that protestors at the ranch were threatening U.S. government workers. And he described ranch owner Bundy as a man who hasn’t paid his taxes and sees Washington as a foreign power.

Heller spoke of the situation as a rancher trying to survive government regulation and facing an “army” sent in by the United States to dislodge his cattle.

“There was no army,” Reid responded.

The U.S. Bureau of Land Management, the primary agency involved, has not indicated what its next move will be in the standoff.

• • методические указания по ведению бухгалтерского учета;
  • рабочие документы организации, формирующие ее систему бухгалтерского учета.

In a blunt exchange that hit on a major American divide, Senate Majority Leader Harry Reid, a Democrat from Nevada, stood by his comments that militia groups involved in a ranch standoff are “domestic terrorists,” while the state’s Republican senator, Dean Heller, replied that he considers them “patriots.”

The two men appeared Friday afternoon on KSNV’s “What’s Your Point?” question-and-answer show.

The first question went to Reid, about his comments that a few hundred people protesting and blocking federal action against rancher Cliven Bundy are “domestic terrorists.”

“What did you mean by that?” co-host Amy Tarkanian asked.

“Just what I said,” Reid responded.

The Democrat later clarified that he was not talking about Bundy himself necessarily, but about outside individuals who traveled to the area in the recent days.

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The standoff on the dusty Nevada land has been building for decades, as the federal government has worked to block Bundy’s cattle from grazing on public land. The family has raised cattle in the area for generations, but 20 years ago the land they used was declared off limits in order to protect a desert tortoise.

Related: What made Nevada rancher fight the feds?

Bundy has continued grazing anyway, insisting he is within his rights. Last week the issue hit a new hot point when hundreds of self-described militia groups came to Bundy’s land to protest federal action and help him defend his grazing ability.

That’s who Reid described as “domestic terrorists”.

“600 people came armed, they had practiced, they had maneuvered… they set up snipers in strategic locations… they had automatic weapon,” the leading Democrat said Friday. “And they boasted about the fact they put women and children… so they would get hit first.”

“If there were ever an example of people who were domestic violent terrorist wannabes, these are the guys,” Reid concluded.

Heller, sitting inches away from Reid in the television studio, rejected the thought. “What Senator Reid may call domestic terrorists, I call patriots,” he said.

Reid interrupted. “These people think they’re patriots, they’re not,” the majority leader insisted. “If they’re patriots, we’re in very big trouble.”

His Republican colleague jumped back in. “Well, it’s a pretty broad brush,” Heller responded. “You have Boy Scouts out there. You have veterans at the event, you have grandparents at the event. As long as they’re not promoting violence…”

“Promoting violence?” Reid asked. “Sniper rifles…. Grandmothers? Boy Scouts? I hope not.”

The Silver State’s two U.S. senators never raised their voices and the dispute kept a respectful tone. But the disagreement fell across sharp philosophical lines that have defined some of the most passionate feelings in modern American politics. Are militia and anti-government groups a threat to American life? Or is the federal government the problem?

Reid insisted it was the former, that protestors at the ranch were threatening U.S. government workers. And he described ranch owner Bundy as a man who hasn’t paid his taxes and sees Washington as a foreign power.

Heller spoke of the situation as a rancher trying to survive government regulation and facing an “army” sent in by the United States to dislodge his cattle.

“There was no army,” Reid responded.

The U.S. Bureau of Land Management, the primary agency involved, has not indicated what its next move will be in the standoff.

В общем виде система нормативного регулирования бухгалтерского учета представлена в таблице 1.

Таблица 1

Система нормативного регулирования бухгалтерского учета

Уровень	Документы	Органы, принимающие документы
I уровень - законодательный	Федеральные законы, кодексы, указы, постановления	Федеральное собрание, Правительство РФ, Президент РФ

Продолжение таблицы 1

Уровень	Документы	Органы, принимающие документы
II уровень - нормативный	Положения (стандарты) по бухгалтерскому учету	Министерство финансов РФ, Центральный Банк РФ
III уровень - методический	Нормативные акты (иные, чем положения), методические указания	Министерство финансов РФ, федеральные органы исполнительной власти, консультационные фирмы
IV уровень – учетная политика организации	Организационно-распорядительная документация (приказ, распоряжение и т.п.)	Организации, предприятия

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Документы первого уровня закрепляют обязательность единообразного ведения учета всеми хозяйствующими субъектами, основные требования по его организации, правила и процедуры ведения учета. К этому уровню нормативного регулирования относятся следующие законодательные акты: федеральные законы, утвержденные ими кодексы (Гражданский, Налоговый, Трудовой кодексы), указы Президента РФ, постановления Правительства РФ.

Основным законодательным актом, регулирующим бухгалтерский учет, является принятый от 06.12.2011 г. N 402-ФЗ Федеральный закон «О бухгалтерском учете». [2]

В законе определены понятия бухгалтерского учета, его объекты, основные требования и правила, порядок регулирования и организации бухгалтерского учета, правила организации аналитического и синтетического учета, его регистров, порядок оценки имущества и обязательств, их инвентаризации, правила составления и представления бухгалтерской отчетности.

In a blunt exchange that hit on a major American divide, Senate Majority Leader Harry Reid, a Democrat from Nevada, stood by his comments that militia groups involved in a ranch standoff are “domestic terrorists,” while the state’s Republican senator, Dean Heller, replied that he considers them “patriots.”

The two men appeared Friday afternoon on KSNV’s “What’s Your Point?” question-and-answer show.

The first question went to Reid, about his comments that a few hundred people protesting and blocking federal action against rancher Cliven Bundy are “domestic terrorists.”

“What did you mean by that?” co-host Amy Tarkanian asked.

“Just what I said,” Reid responded.

The Democrat later clarified that he was not talking about Bundy himself necessarily, but about outside individuals who traveled to the area in the recent days.

The standoff on the dusty Nevada land has been building for decades, as the federal government has worked to block Bundy’s cattle from grazing on public land. The family has raised cattle in the area for generations, but 20 years ago the land they used was declared off limits in order to protect a desert tortoise.

Related: What made Nevada rancher fight the feds?

Bundy has continued grazing anyway, insisting he is within his rights. Last week the issue hit a new hot point when hundreds of self-described militia groups came to Bundy’s land to protest federal action and help him defend his grazing ability.

That’s who Reid described as “domestic terrorists”.

“600 people came armed, they had practiced, they had maneuvered… they set up snipers in strategic locations… they had automatic weapon,” the leading Democrat said Friday. “And they boasted about the fact they put women and children… so they would get hit first.”

“If there were ever an example of people who were domestic violent terrorist wannabes, these are the guys,” Reid concluded.

Heller, sitting inches away from Reid in the television studio, rejected the thought. “What Senator Reid may call domestic terrorists, I call patriots,” he said.

Reid interrupted. “These people think they’re patriots, they’re not,” the majority leader insisted. “If they’re patriots, we’re in very big trouble.”

His Republican colleague jumped back in. “Well, it’s a pretty broad brush,” Heller responded. “You have Boy Scouts out there. You have veterans at the event, you have grandparents at the event. As long as they’re not promoting violence…”

“Promoting violence?” Reid asked. “Sniper rifles…. Grandmothers? Boy Scouts? I hope not.”

The Silver State’s two U.S. senators never raised their voices and the dispute kept a respectful tone. But the disagreement fell across sharp philosophical lines that have defined some of the most passionate feelings in modern American politics. Are militia and anti-government groups a threat to American life? Or is the federal government the problem?

---

Reid insisted it was the former, that protestors at the ranch were threatening U.S. government workers. And he described ranch owner Bundy as a man who hasn’t paid his taxes and sees Washington as a foreign power.

Heller spoke of the situation as a rancher trying to survive government regulation and facing an “army” sent in by the United States to dislodge his cattle.

“There was no army,” Reid responded.

The U.S. Bureau of Land Management, the primary agency involved, has not indicated what its next move will be in the standoff.

К этой же группе документов относятся федеральные законы «Об акционерных обществах», «Об обществах с ограниченной ответственностью», «О государственных и муниципальных унитарных предприятиях», «О государственной поддержке малого предпринимательства в Российской Федерации» и др., в которых законодательно закреплены отдельные особенности ведения бухгалтерского учета в зависимости от организационно-правовых форм юридического лица.

Документы второго уровня включают Положения по отдельным участкам бухгалтерского учета (далее ПБУ), которые разрабатывает Министерство финансов РФ по поручению Правительства РФ. В положениях перечислены общие требования государственного регулирования бухгалтерского учета, основанные на международной практике и национальных традициях. Эти документы содержат основные понятия, базовые правила и приемы бухгалтерского учета. Действующие в настоящее время ПБУ раскрывают различные вопросы бухгалтерского учета: формирование учетной политики, оценку и учет активов и обязательств, определение доходов и расходов, раскрытие бухгалтерской информации в отчетности и т.д. В процессе становления системы бухгалтерского учета в России многие положения были изменены, дополнены и уточнены.

In a blunt exchange that hit on a major American divide, Senate Majority Leader Harry Reid, a Democrat from Nevada, stood by his comments that militia groups involved in a ranch standoff are “domestic terrorists,” while the state’s Republican senator, Dean Heller, replied that he considers them “patriots.”

The two men appeared Friday afternoon on KSNV’s “What’s Your Point?” question-and-answer show.

The first question went to Reid, about his comments that a few hundred people protesting and blocking federal action against rancher Cliven Bundy are “domestic terrorists.”

“What did you mean by that?” co-host Amy Tarkanian asked.

“Just what I said,” Reid responded.

The Democrat later clarified that he was not talking about Bundy himself necessarily, but about outside individuals who traveled to the area in the recent days.

The standoff on the dusty Nevada land has been building for decades, as the federal government has worked to block Bundy’s cattle from grazing on public land. The family has raised cattle in the area for generations, but 20 years ago the land they used was declared off limits in order to protect a desert tortoise.

Related: What made Nevada rancher fight the feds?

Bundy has continued grazing anyway, insisting he is within his rights. Last week the issue hit a new hot point when hundreds of self-described militia groups came to Bundy’s land to protest federal action and help him defend his grazing ability.

That’s who Reid described as “domestic terrorists”.

“600 people came armed, they had practiced, they had maneuvered… they set up snipers in strategic locations… they had automatic weapon,” the leading Democrat said Friday. “And they boasted about the fact they put women and children… so they would get hit first.”

---

“If there were ever an example of people who were domestic violent terrorist wannabes, these are the guys,” Reid concluded.

Heller, sitting inches away from Reid in the television studio, rejected the thought. “What Senator Reid may call domestic terrorists, I call patriots,” he said.

Reid interrupted. “These people think they’re patriots, they’re not,” the majority leader insisted. “If they’re patriots, we’re in very big trouble.”

His Republican colleague jumped back in. “Well, it’s a pretty broad brush,” Heller responded. “You have Boy Scouts out there. You have veterans at the event, you have grandparents at the event. As long as they’re not promoting violence…”

“Promoting violence?” Reid asked. “Sniper rifles…. Grandmothers? Boy Scouts? I hope not.”

The Silver State’s two U.S. senators never raised their voices and the dispute kept a respectful tone. But the disagreement fell across sharp philosophical lines that have defined some of the most passionate feelings in modern American politics. Are militia and anti-government groups a threat to American life? Or is the federal government the problem?

Reid insisted it was the former, that protestors at the ranch were threatening U.S. government workers. And he described ranch owner Bundy as a man who hasn’t paid his taxes and sees Washington as a foreign power.

Heller spoke of the situation as a rancher trying to survive government regulation and facing an “army” sent in by the United States to dislodge his cattle.

“There was no army,” Reid responded.

The U.S. Bureau of Land Management, the primary agency involved, has not indicated what its next move will be in the standoff.

Третий уровень нормативного регулирования формируют методические рекомендации, инструкции, письма и другие нормативные документы, разъясняющие применение отдельных положений по бухгалтерскому учету. Они разрабатываются и утверждаются в федеральных и отраслевых органах управления. Документы этого уровня содержат конкретные указания по отражению в бухгалтерском учете различных фактов хозяйственной деятельности. Среди них - методические указания: по бухгалтерскому учету основных средств; по инвентаризации имущества и финансовых обязательств; по планированию, учету и калькулированию себестоимости в строительстве и т.д. К числу важнейших документов этого уровня нормативного регулирования относятся План счетов бухгалтерского учета и Инструкция по его применению.

К документам четвертого уровня относятся положения, инструкции, приказы и иные документы по ведению бухгалтерского учета, которые создаются непосредственно в конкретной организации и являются внутренними рабочими стандартами хозяйствующего субъекта.

К ним следует отнести приказ об учетной политике организации, рабочий план счетов бухгалтерского учета, положение об оплате труда и его стимулировании, должностные инструкции, инструкции по инвентаризации и т.д., разрабатываемые на основе действующего законодательства и нормативных документов.

In a blunt exchange that hit on a major American divide, Senate Majority Leader Harry Reid, a Democrat from Nevada, stood by his comments that militia groups involved in a ranch standoff are “domestic terrorists,” while the state’s Republican senator, Dean Heller, replied that he considers them “patriots.”

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