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 finds out for what reasons the property is lost, 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 checking financial 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, and not property, which is conducted after the order for an inventory has been drawn up.
However, the new law, unlike the old one, does not contain 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, Regulation No. 34n should be applied 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 simultaneously 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 it is necessary to issue an order to conduct an inventory.
Another possible reason for the mismatch between inventory accounting and accounting is related to the notion of "inventory object". Accountants it delivers a lot of 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 parts or an object as a whole.
I think the bookkeeper's difficulties arise because the property and financial aspects are mixed in the notion of an inventory object. On the one hand, a constructively detached object is recognized as the main means. 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 necessarily be included in the order to conduct an inventory.
Why is it necessary to define an inventory object as a constructively detached 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.