ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 4, 2018 No. 248n

About introduction of amendments to the Accounting regulation "Accounting of Government Assistance" PBU 13/2000, approved by the Order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 92n

According to Article 23, Item 2 of part 1 of article 28 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2017, No. 30, the Art. 4440), subitem 5.2.21 (1) the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2012, No. 44, the Art. 6027), the Program of the development of federal accounting standards for 2018 - 2020 approved by the order of the Ministry of Finance of the Russian Federation of April 18, 2018, No. 83n (registration No. 51034) is registered by the Ministry of Justice of the Russian Federation on May 10, 2018, I order:

1. Make the enclosed changes to the Accounting regulation "Accounting of Government Assistance" PBU 13/2000, approved by the order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 92n (according to the conclusion of the Ministry of Justice of the Russian Federation of November 20, 2000 No. 9898-YuD the order does not need state registration), with the changes made by the order of the Ministry of Finance of the Russian Federation of September 18, 2006 No. 115n (according to the conclusion of the Ministry of Justice of the Russian Federation of October 27, 2006 No. 01/9423-CB the order does not need state registration).

2. Determine that the changes provided by this order are applied by the organizations, starting with accounting (financial) records for 2020. The organization has the right to make the decision on application of the changes provided by this order to the specified term. Such decision is subject to disclosure in accounting (financial) records of the organization.

Appendix

to the Order of the Ministry of Finance of the Russian Federation of December 4, 2018 No. 248n

Changes in the Accounting regulation "Accounting of Government Assistance" PBU 13/2000, approved by the Order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 92n

1. Item 1 in paragraph one after words of "credit institutions" to add with the words "and organizations of public sector".

2. In Item 3:

a) word in paragraph four" (budget investments to legal entities)." shall be replaced with words ", authorized funds state and municipal unitary enterprises, including provision of budgetary funds in connection with such participation;";

b) add with the paragraph the fifth the following content:

"compensation of the half-received income and (or) financial provision (compensation) of costs in connection with production (realization) of goods, performance of works, rendering services on contractual basis.".

3. In item 4:

a) in the first offer of the word "in the form of subventions, subsidies (further subventions and subsidies hereinafter are referred to as" shall be replaced with words "from budgets of budget system of the Russian Federation and budgets of state non-budgetary funds in the form of subsidies (further -";

b) in paragraph three to replace the word of "expenses" with the word of "costs".

4. Item 5 in paragraph one after the word to "accounting" to add with the words "in process of the actual receipt of means or".

5. Item 7 in paragraph one "Item" shall be replaced with words the word "the conditions given in Item".

6. In Item 9 paragraphs two and third to state in the following edition:

"the amounts of budgetary funds for financing of capital costs - in process of depreciation throughout useful life of the non-current assets which are subject to depreciation or during the period of recognition of the expenses connected with accomplishment of conditions of provision of budgetary funds for acquisition of the non-current assets which are not subject to depreciation. At the same time target financing is considered in case of input of subjects of non-current assets in operation as deferred revenues with the subsequent reference during useful life of subjects of non-current assets in process of depreciation on financial results of the organization;

the amounts of budgetary funds for financing of current expenses - during the periods of recognition of expenses on which financing they are presented. At the same time target financing is recognized as deferred revenues at the time of acceptance to the inventory bookkeeping and other assets with the subsequent reference on the income of the accounting period in case of inventory issue in production, on performance of works (rendering services), accural of wages and implementation of other expenses of similar nature.".

7. In Item 10:

a) shall be replaced with words the words "are reflected as emergence of debt on such means and" "belong on";

b) exclude the words "as other incomes";

c) add with the paragraph the second the following content:

"The budgetary funds provided on financing of the capital costs incured by the organization during the previous accounting periods are reflected in the amount of charged depreciation as increase in financial result of the organization, in the rest - as deferred revenues.".

8. Declare Item 11 invalid.

9. In the paragraph the second Item 14 to replace the word of "expenses" with the word of "costs".

10. In Item 19 of the word "in the explanatory note" to exclude.

11. State Item 20 in the following edition:

"20. In the balance sheet taking into account materiality are reflected according to individual clauses:

a) balance of target financing regarding the budgetary funds provided to the organization;

b) receivables regarding the budgetary funds accepted to financial accounting according to Item 7 of this provision;

c) accounts payable on return of budgetary funds, the this provision recognized according to Item 14;

d) the deferred revenues recognized according to the paragraph third Item 9 of this provision in connection with government assistance on financing of current expenses as a part of short-term obligations.".

12. State Item 21 in the following edition:

"21. The deferred revenues recognized according to the paragraph the second Item 9 of this provision in connection with the received budgetary funds for financing of capital costs are represented in the balance sheet to one of the following methods:

a) as the isolated Article as a part of long-term obligations. At the same time the amounts carried in the accounting period on financial results are represented in the report on financial results as the individual clause of the income;

b) as the regulating size reducing book value of non-current assets. At the same time the amounts carried in the accounting period on financial results reduce depreciation expenses in the report on financial results.

The income recognized according to the paragraph third Item 9 of this provision is represented in the report on financial results at the choice of the organization as the individual clause of the income (taking into account materiality), or as the amount reducing expenses on which financing the appropriate budgetary funds are received.".

13. Add Item 22 with the paragraph the sixth the following content:

"the methods of submission of information in accounting records chosen by the organization according to Item of 21 this provision.".

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