Inventory and
inspection visits

Inventory is mandatory:

• When the property is let, bought out, sold, as well as if a state or a municipal enterprise becomes a unitary one.
• Before preparation of annual financial statements.
• If inventory custodians change.
• If theft, abuse or damage to the property have been detected.
• During the organisation’s reorganisation or winding up.
• In other cases stipulated by the legislation of the Russian Federation.

Inventory provides:

• Understanding of whether all economic transactions are documented and specified in accounting records.
• Verification of whether all required clarifications and corrections have been made.
• Understanding of a real property status of the organisation.
• An opportunity to identify disagreement with accounting records.

Following the results of inspection visits or inventory, our specialists will present a written progress report and detected violations in physical terms and in terms of value.

In the course of inspection visits our employees, inter alia:

• Identify abuses, their reasons, and develop measures to eliminate them.
• Developed guidelines on carrying out of inventory and inspection visits in relation to assets and liabilities.