LovesTheTeam.com

You will need

• - charter (for a legal entity);
• - registration certificate;
• - lease contract;
• - the conclusion of the State Inspectorate of Assay Supervision, SES and the fire service;
• - certificate from the tax;
• - medical books of employees;
• - information on the availability of specially equipped premises;
• - printing.

Instructions

1

Open pawnshop can both a legal entity and an individual entrepreneur PBOYUL (an entrepreneur without the formation of a legal entity). But for the discovery pawnshop You will need a license, and for its receipt - a huge number of documents and a serious amount of money.

2

The body that issues license - Licensing management in the field ofconsumer market and services of the Licensing Chamber. The procedure for obtaining licenses was established by resolution No. 984 of the Government of the Russian Federation of October 9, 1995. In the Licensing Chamber you will need to submit, in addition to the documents on the registration of the enterprise, permits from many state bodies: SES, the State Fire Service, the security service, inspection of assay supervision.

3

The last conclusion is needed to confirmthe possibility of receiving products from precious metals and stones. For issuing a license, a solid charge is owed to the state, as well as for the consideration of the application itself. For example, for consideration of documents it is necessary to pay three minimum wages (they are paid when submitting documents for obtaining a license), and for issuing a license - ten minimum salaries.

4

The cost of obtaining a license in accounting is reflected depending on the period for which it was issued. If this is more than a year, license account on account 04 "Intangible assets"; if the license period is less than or equal to the year, on account 32 "Expenses of future periods".

5

In any case, the cost of acquiring a license is included in the cost of services pawnshop as long as the license is valid, and are written off in partial shares in proportion to the cost of the license. Usually license are issued for three years, and the period for considering the application for a license is one month.

Tip 2: How to get a license for jewelry

Jewelry is in great demandboth in women and men. An elegant bracelet with precious stones on the hand of a beautiful lady and a luxurious gold chain around the neck of a man look just great. Therefore, many people from all the existing directions in entrepreneurship choose jewelry business. First of all, in order to seriously engage in such a profitable business, it is necessary to formalize and obtain a special license on jewelry.

Instructions

1

Get a license for jewelry to youit is necessary in the event that you decide to engage in wholesale or retail sales of jewelry, cutting precious and semiprecious stones, manufacturing, repairing, buying or transporting jewelry. This license you will need to get and in order to open your pawnshop.

2

In order to obtain a license for jewelryornaments, contact the State Inspectorate for Assay Control under the Ministry of Finance of the Russian Federation. The address of the nearest inspection to you can be found on the website www.assay.ru.

3

In order to apply to the Stateinspection of assay supervision for the purpose of obtaining a license for jewelry, you will need the following documents: - application for a license; - list of the types of work of your company; - reference information about your organization (address, telephone, fax, bank details); - a copy of the lease for the premises or a copy of the certificate of ownership (if the premises belong to your organization), - a copy of the letter from the statistics committee, a copy of the register a single agreement or a decision on the establishment of a company, a copy of the protocol and the order appointing the general director of the company (certify with the seal of the organization) - notarized copies of the charter, TIN, OGRN, as well as changes made to the charter; - certificates on fire safety and security .

4

Within 30-45 days after the fullpackage of documents to the State Assay Inspection, you will receive a license for jewelry, the action of which ends exactly 5 years from the date of its issuance.

Tip 3: The license as an intangible asset

A license is a permission forAny activity, production, which is issued to the relevant person (legal or physical) by a certain licensor. After receiving the license becomes on the balance of the enterprise and provides for a number of transactions that must be reflected in the accounting and tax accounting.

What is the nature of the license in accounting?

According to IFRS 38, intangible assetsare an identifiable non-monetary asset that lacks a physical form. An asset is a resource acquired by an organization in the past and controlled in the present, which promises to receive significant economic benefits. Licensing as an intangible asset is characterized by three characteristics: non-monetary, identifiable and intangible. Non-monetary assets, unlike monetary assets, do not have a monetary form. Actually, monetary assets are cash in both cash and non-cash forms, as well as all financial investments, deposits and debts belonging to the organization. The license does not have a monetary form, therefore it is an intangible asset. Identifiability assumes that the asset can be separated from other objects owned by the company. A license, for example, can be sold, and this suggests that the asset is already capable of bringing the organization some economic benefit. Intangibility implies the absence of the physical form of the object and at the same time its connection with some material objects or actions. For example, the operating system may be an intangible object, but the computer on which it is installed has a physical form. In the case of a license, it is itself, as an intangible asset, related to the product or activity for which it is issued.

By what criteria does the license relate to intangible assets

The first sign is belonging to the industry. Licenses, as a rule, are issued for any highly specialized activities, which often form the basis of production. Intangible assets have a different period of use. Licenses are rarely issued indefinitely - after a year, five, ten years, etc. will have to confirm their right to own a license. An important sign of a license, as an intangible asset, is its controllability by certain normative documents. Intangible assets in general can be alienable and inalienable. Since the license can be sold, it refers to the alienated intangible assets. Thus, in the accounting of an enterprise, a license must be considered as an intangible asset. This means that, when it is being monitored, the accountant must know the items of IFRS position 38.