An accounting policy is a document describing the methods adopted at the enterprise for measuring and accounting for various aspects of economic activity. To establish a new accounting policy, it is necessary to draw up a corresponding order.
Pay attention to the requirements of the Tax Code of the Russian Federation for the preparation of the accounting policy of the organization for tax purposes. There is no unified methodology for drawing up accounting policies, so organizations have the right to draw up relevant documentation in accordance with the general rules for creating laws and regulations.
Indicate in the upper central part of the sheet the name of the document: "Order". You can use both company letterhead and a regular A4 sheet. On the next line, write the date and number of registration of the document in the accounting journal, and below - the name, for example, “On the accounting policy of ZAO XXXXX”.
Start writing the introductory part, indicating the purpose of issuing the order, as well as the regulatory framework on the basis of which it is created, for example, "According to the Federal Law" On Accounting, I Order … ". Next, arrange the main text of the document, filling it out in numbered paragraphs, starting each of them with a red line and a verb in the initial form.
The main phrases will be “Approve the accounting policy of the organization”, “Set the date of entry into force of the order”, “Cancel the effect of the previous version of the order on accounting policy” (if any), etc. Also add a clause on the appointment of a person responsible for the execution of the order: "To impose control over the execution of the current order on the accountant …". Supplement the order on accounting policy with an application with a developed working chart of accounts of the organization for the current and new financial year.
Put on the order the signature of the authorized manager, accountant, as well as the seal of the organization. Ensure that all employees involved are promptly notified of the adoption of the new accounting policy and have no objection.