Inventory is an accountant's best friend
In accordance with Article 12 of the Federal Law " Accountants Walsall " dated 21.11.96 N 129-FZ, as well as on the basis of clause 26 of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n, in order to ensure the reliability of accounting data and, as we used to say, financial statements, the organization must conduct an inventory of property and obligations, during which their presence, condition and assessment are checked and documented. An irrevocable inventory is carried out in the following options: when transferring property for rent, redemption, sale, as well as when transforming a municipal or city unitary company; before the preparation of the annual financial statements (not counting the property, the inventory of which was carried out not earlier than October 1 of the reporting year). when changing financially responsi...