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Company / Laws

F: primary document or a Supplement to the primary document?

Question - answer - Legal advice 13.02.2019 at 11:27

Question - answer - Legal advice

In accordance with the Federal law of 6 December 2011 № 402-FZ "On

accounting" each fact of economic life is made

primary accounting document. This document needs to be compiled with

the Commission of a fact of economic life, and if it does not appear to be

possible – directly after its termination.

Enough

often during the repair of fixed assets of enterprises make

f – for execution of the anticipated volume of work on

repair for the purpose of planning the procurement of necessary materials, work,

services. The unified form of primary accounting document "Defective

the statement" is not installed, however, this does not preclude the use

independently developed by institution forms. Moreover,

sometimes, the auditors consider the write-off of spare parts for repairs.

the asset in the absence of a defect list as

violations.

However, it should be understood that the faulty statements

records the fact of economic life, the implementation of the repair. In other

, it is not the primary accounting document on the basis of

which accounting shall be reflected the corresponding operation.

however, the defective roll can be added to the primary

your document, formalizing actually produced volumes of works

repair – act. In this case, the procedure of preparation and formation

the list of defects must be secured in the accounting policy.