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(далее 402-ФЗ);

      – Приказом Минфина России от 29.07.1998 N34н «Об утверждении Положения по ведению бухгалтерского учета и бухгалтерской отчетности в РФ» (далее Приказ 34н).

      Действие 402-ФЗ распространяется на экономические субъекты, указанные в ст.2 402-ФЗ.

      Общие требования к бухгалтерскому учету содержатся в Главе 2 402-ФЗ.

      Объектами бухгалтерского учета экономического субъекта являются (ст.5 402-ФЗ):

      – факты хозяйственной жизни;

      – активы;

      – обязательства;

      – источники финансирования его деятельности;

      – доходы;

      – расходы;

      – иные объекты в случае, если это установлено федеральными стандартами.

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

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