An inventory of property is carried out in order to control the preservation of values. Be sure to draw up an order to conduct an inventory. If a shortage is found, the organization finds out for what reasons the property was lost, takes measures to prevent theft or damage. This is the sphere of interest of the owner of the organization, and he decides how often it should be carried out.
Inventory of assets is one of the stages of checking financial data, which allows to ensure the accuracy of reporting. As you know, the state protects the investor's right to quality financial information. That is why the new law provides for the mandatory inventory of assets, not property, which is carried out after the order is drawn up for an inventory.
At the same time, the new law, unlike the old one, does not contain a list of cases when an inventory is required; it refers to other standards. Therefore, the list from the Accounting Regulation N 34n is applied, despite the fact that the document refers to an inventory of property, not assets.
So, purely formal, Regulation N 34 should be applied simply because it is a valid regulatory act. And speaking essentially, in all cases mentioned in Regulation 34n, for example, after the theft of property or fire, an inventory should really be taken. To conduct it, you must provide a sample order of the inventory. In order to make sure that some
balance sheet items do not need adjustment. Indeed, most of the organization’s property is at the same time its assets.
I want to draw your attention to this. When conducting an inventory of assets, unlike an inventory of property, there will not be and should not be a full correspondence between the data of the accounting registers and the number of objects in warehouses, in shops and offices of the organization. And be sure to issue an order to conduct an inventory.
Another possible reason for the mismatch of warehouse accounting with accounting is associated with the concept of “inventory object”. Accountants it causes a lot of problems. There is still a debate about what is an inventory item - a mouse, keyboard, monitor, system unit, or the computer as a whole. I want to tell you that with the adoption of the new PBU 6, these disputes will stop. The organization will be able to independently determine how the
inventory of fixed assets is carried out
, the form for which you must fill out - individual parts of the object, a group of small parts or the entire object.
I think that the accountant's difficulties arise because the property and financial aspects are mixed in the concept of an inventory object. On the one hand, a structurally isolated 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 a separate fixed asset for depreciation purposes. But these are mutually exclusive conditions! Therefore, a clause on this condition must be included in the order for the inventory.
Why is it necessary to define an inventory object as a structurally isolated object? For the purposes of warehouse accounting, in order to conveniently inventory property. That is why it is called "inventory." For example, the object of inventory control is a helicopter, the quantity is 1 piece.