Inventory of property is conducted in order,to monitor the preservation of values. It is necessary to make an order to conduct an inventory. If a shortage is found, the organization determines the reasons for the loss of property, takes measures to prevent theft or spoilage. This is the sphere of interests of the owner of the organization, and he decides how often it needs to be carried out.
Inventory of assets is one of the stages of verificationfinancial data, which allows to ensure the reliability of reporting. As you know, the right of the investor to high-quality financial information is protected by the state. That is why the new law provides for mandatory inventory of assets, not property, which is carried out after the order for inventory has been drawn up.
However, the new law, unlike the old one, does notcontains a list of cases when the inventory is mandatory, it refers to other standards. Therefore, a list is used from the Accounting Regulation No. 34n, despite the fact that the document refers to the inventory of property, not assets.
So, purely formally, Position N 34n needapply simply because it is an effective normative act. And if to speak in essence, then in all cases mentioned in the Regulations, for example, after theft of property or fire, an inventory should really be made. To conduct it, you must provide a sample inventory order. In order to make sure, do not need any balance sheet items in the adjustment. After all, most of the organization's assets are also its assets.
I want to draw your attention to this. When inventorying assets, unlike property inventory, there will not be and should not be a complete correspondence between the data of the accounting registers and the number of objects in the warehouses, workshops and offices of the organization. And we must definitely issue an order to conduct an inventory.
Another possible reason for the discrepancywarehouse accounting with accounting is associated with the concept of "inventory object." To accountants it delivers many problems. Till now disputes concerning what is an inventory object - the mouse, the keyboard, the monitor, the system block or the computer as a whole do not cease. I want to tell you that with the adoption of the new PBU 6, these disputes will cease. The organization will be able to independently determine how an inventory of fixed assets is carried out, the form for which it is necessary to fill in - individual details of the object, a group of small details or an object as a whole.
I think the accountant's difficulties arise because ofThe fact that in the notion of an inventory object the property and financial aspects are mixed. On the one hand, a constructively detached object is recognized as the main means. And at the same time, those parts of the facility that have different useful lives should be accounted for as depreciation for depreciation purposes. But these are mutually exclusive terms! Therefore, the item on this condition must be included in the order to conduct an inventory.
Why do I need to define an inventory object asstructurally isolated object? For the purpose of inventory management, it is convenient to inventory the property. That is why it is called "inventory". For example, the object of warehouse accounting is a helicopter, the quantity is 1 piece.
