How to form the accounting policy of the organization "in a new way." Modified edition of PBU 1/2008.

On August 6, 2017, amendments to the Accounting Regulation "Accounting Policy of the Company" PBU 1/2008 [1] came into effect. Changes in more detail regulated the process of selecting the accounting policy of the organization, brought the accounting to international standards closer and eliminated the discrepancy between the norms of the "old" PBU and federal legislation, and at the same time clarified several concepts. The essence of innovations and whether the accounting policies of the organization need to be changed, experts of SC "GNK" tell.

[1] The Order of the Ministry of Finance of Russia of April 28, 2017 No. 69n "On Amendments to the Regulations on Accounting" Accounting Policy of the Organization "(PBU 1/2008), approved by Order of the Ministry of Finance of the Russian Federation of October 6, 2008 No. 106n ", zareg. in the Ministry of Justice of Russia on July 25, 2017 No. 47517