Accounting and reporting methodology
Advice on complex accounting, financial reporting and accounting policy issues
Advice on complex issues of bookkeeping and the preparation of financial statements, including the application of Russian federal accounting standards and the development of accounting policies.
Developing approaches and a well-founded position on contentious accounting and reporting issues, taking into account legislation and established practice.
Synergy Audit advises on the application of Russian federal accounting standards
Accounting policies
Developing and updating accounting policies under PBU 1/2008 "Accounting Policies of an Organisation", taking into account industry specifics, including the transition to FSBU 9/2025 "Income" and FSBU 10/2026 "Expenses", mandatory from 2027 financial statements
Inventories
Recognition, measurement and write-off of inventories under FSBU 5/2019 "Inventories"
Fixed assets and capital investments
Accounting under FSBU 6/2020 "Fixed Assets" and FSBU 26/2020 "Capital Investments": choice of measurement model and useful lives, impairment testing
Leases
Accounting for leases under FSBU 25/2018 "Lease Accounting"
Intangible assets
Recognition and measurement of intangible assets under FSBU 14/2022 "Intangible Assets"
Reporting and income tax
Content and disclosures of financial statements under FSBU 4/2023 "Accounting (Financial) Statements", accounting for income tax under PBU 18/02
The result is accounting policies, methodological guidance and opinions on specific transactions with the reasoning for the chosen approach, which the accounting team applies and which hold up in an audit.