The accounting policy of the enterprise is fixed on the basis of a financial document regulating the production of accounting services. In accordance with it, the organization establishes certain internal accounting rules.
Check out Chapter 25 of the Tax Code of the Russian Federation, dedicated to the formation of accounting policies. Usually, an act on the change in accounting policy is drawn up to establish the sequence and other features of various types of calculations. This includes transactions such as primary observation, value measurement, current grouping, and final summarization of the economic activity of the enterprise.
Start writing the document, designating its name as "Local act on changes in accounting policy (name of the company)". Supplement the title page with the date of drawing up the act and its serial number. Approve the list of enterprise documents to be changed. Usually these include work plans for accounting, forms of internal reporting and primary accounting documentation, an act on the inventory procedure, an act on the assessment of types of obligations, workflow rules, rules for processing accounting information, and others.
Reflect in the new accounting policy such points as the methodology for calculating the values that form the tax base, the general rules of tax accounting, as well as the forms of the analytical register. In addition, the accounting policy should contain methodological techniques for tax accounting. Show in it how the amortization of intangible assets, fixed assets will be calculated, how to evaluate inventories, finished goods and take into account income and expenses.
It is not necessary to issue a new order to change the accounting policy. You can supplement an existing document and make the necessary changes to it. It is possible to make adjustments to the accounting policy when there are changes in legislation or accounting regulations, significant changes in the company's activities, etc.