There is changed the composition of subjects to
which this Order shall be applied - it applied to non-commercial
institutions in respect of objects accepted by the institution
to book-entry accounting in 2008 and following years,
while
the Statute on book-entry accounting "Accounting of fictitious
assets" PBU 14/2000 (document is in Russian) was applied
only to commercial organizations.
The PBU 14/2007 does not give determination of fictitious
asset, but includes amended criteria of referring objects to
fictitious assets. In particular, one of the terms for acceptance
of an object to book-entry accounting as fictitious asset
is performance of control over object by institution, including
availability of properly drawn up documents.
In the new
PBU 14/2007 as against
PBU 14/2000, there is included the procedure for determination
of current market cost of fictitious asset and cost of fictitious
asset belonging to several institutions, besides there is established
the possibility of changing of cost of fictitious assets in
the cases of their revaluation and depreciation. There are specified
terms for application of period of useful use of fictitious
asset, as well as there is fixed the requirement of annual examination
of period of useful use of fictitious asset and way of determination
of amortization for need of their specification by institution.
There is given the list of information on certain kinds of fictitious
assets being subject for disclosure in book-entry accounting
of institution.
In accordance
with the amendments, there are extended the lists of licensing
terms for making activity in the sphere of rendering according
communication services, some of them are added by the provision
on submission of information about base of calculation of obligatory
deductions (not tax payments) for reserve of unified servicing,
in order and in the form established by federal executive authority
in the communication sphere.
Besides,
the List of licensing terms for making activity in the sphere
of rendering of services of telegraphic communication is
added with the provisions on execution of obligations by the
licensee accepted by him at participating in auctions (auction,
competition) for receiving of according license, and execution
of terms established at allocation of zones of radio frequency
and assignation of radio frequency of radio frequency channel
during the process of rendering services.
The decision
about creation of aforesaid zones shall be drawn up by legal
acts of the Federal Customs Service, in accordance with the
order approved by the Federal Customs Service under agreement
with the Federal Security Service of the Russian Federation,
the Ministry of Transport of the Russian Federation and the
Federal Agency on arrangement of the State boarder of the Russian
Federation.
