Annual financial statements form 1. Forms of financial statements. Mandatory reporting forms

The financial statements include several forms, one of which is the form 2 statement of financial results. However, it is with the help of it that you can track the income received in the course of activities, the expenses incurred and the final result - profit or loss. This report must be compiled on the basis of accounting data for government agencies, company owners and other institutions.

The law determines that every business entity that is a legal entity must carry out accounting in full.

At the same time, no exceptions are provided for the applied tax calculation system or organizational form.

A set of financial statements, which includes a statement of financial results, must be submitted by the firm to the tax service and statistics.

In addition, this report must be compiled by bar associations and non-profit organizations.

The law exempts from the mandatory compilation of this form only those who are engaged in activities as an individual entrepreneur, as well as divisions opened in Russia by foreign companies. They can form these reports themselves and submit them to government agencies on a voluntary basis.

Previously, companies that use the simplified tax system as a tax calculation system did not need to draw up and submit reports.

Attention!In addition, a firm can have the status of a small business entity. In this case, reports still need to be drawn up and sent to government agencies, but this is allowed in a simplified form.

Using this privilege, it will be necessary to draw up on simplified forms both the balance sheet form 1 and the statement of financial results form 2.

Which form to use - simplified or complete

If an organization does not meet the established criteria for a small business, then it is not entitled to use simplified forms. In this situation, it is necessary to draw up both the balance sheet and the profit and loss statement in their full version.

Companies that can fill out a simplified form are defined in the current law "On accounting", they include:

• Firms that have received small business status;
• Companies engaged in non-commercial activities;
• Firms involved in development and research in accordance with the regulations on the Skolkovo Center.

Thus, only the specified entities are entitled to use simplified reporting forms.

However, based on the real circumstances of the activities and the specifics of the work of companies, they can choose, including abandoning simple forms and issuing complete ones. At the same time, they definitely need to consolidate their choice in accounting policy.

Attention!There are exceptions under which it is unacceptable to fill out reports on simplified forms, even if the requirements of the laws are met.

These include:

• Companies, the reporting of which, according to the laws in force, is subject to statutory audit;
• Firms that are housing or housing construction cooperatives;
• Consumer credit cooperatives;
• Microfinance firms;
• State organizations;
• State parties, as well as their regional offices;
• Law offices, chambers, legal advice;
• Notaries;
• Non-profit firms.

Report deadlines

The accounting package consists of balance sheet form 1, statement of financial results form 2 and other forms. All of them must be sent to the tax inspectorate and Rosstat no later than March 31 of the year that follows the year of the report. This date is valid only for these government agencies and when submitting an annual report.

For statistics, upon the occurrence of the conditions specified in the law, it may also be required to submit an audit report confirming the correctness of the information in the annual accounts. This must be done within 10 days from the date of publication of this conclusion by the audit company, but no later than December 31 of the year following the year of compiling these reports.

In addition to the Federal Tax Service and Statistics, reports can also be provided to other bodies, as well as published in the public domain. This may be due to the nature of the activities that the legal entity conducts. For example, if a company is engaged in tourism activities, then it is obliged, within 3 months from the date of approval of the annual report, to submit it to Rosturizm.

If a company was registered after October 1, then the current legislation determines a different deadline for submitting financial statements for the first time. They can do it the first time before March 31, the second after the year of reporting.

For example, LLC Gars was registered on October 23, 2017. For the first time, they will submit financial statements until March 31, 2019, and it will reflect the entire period of activity, starting from the opening.

Attention! Firms on a general basis must prepare financial statements annually. However, in some situations, the balance sheet and the statement of financial results Form 2 can also be drawn up on a monthly and quarterly basis.

Such reporting is called interim reporting. As a rule, it is provided to the owners and heads of companies to assess the situation and make decisions, to credit institutions when registering the receipt of funds, etc.

Where is provided

The law establishes that the accounting package, which also includes the form okud 0710002 profit and loss statement, is submitted:

• For the tax authority - at the place of registration of the organization. If the company has separate divisions and branches, then they do not submit financial statements for their location. Information on them is included in the general summary reporting of the parent organization, which sends it to its location.
• The bodies of Rosstat - must be sent at the same time as to the Federal Tax Service. If this is not done, fines will be applied to the company and the responsible persons.
• Founders, owners of the company - they must approve the statements;
• Other authorities, if this is expressly stated in the current legislation.

Delivery methods

Profit and loss statement form 2 can be submitted to government agencies in the following ways:

• Personally come to a government agency, or authorize a trusted person to do this, and submit reports on paper. In this case, it is necessary to provide two copies - one will be marked on acceptance. Sometimes it is also required to provide a file in electronic form on a flash drive. This method of filing is available for companies with up to 100 employees.
• Send by post or courier service. When sent by Russian Post, the letter must be valuable, and also contain an inventory of the documents that are attached to it.
• Using the Internet through a special communications operator, a reporting program or the FTS website. This submission method requires a.

Report on financial results form 2 download the form

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How to fill out the income statement form 2: full version

When filling out the profit and loss statement form for okud 0710002, you need to follow a certain sequence of actions.

Title part

Under the name of the report, you need to write the period for which it is drawn up.

Then the date of compilation is indicated in the right table.

Below in the column, the full or short name of the company is written, and in the table on the right - the code assigned to it according to the OKPO directory. Here, in the line below - the TIN code.

In the next column, it is necessary to write in words the main type of activity of the company, and in the right table - its digital designation according to OKVED2.

The next step is to write down in what units of measurement the report is drawn up - in thousands of rubles, or in millions.

The report is built in the form of a large table, where the necessary indicators of financial activity are indicated by rows, and the columns are indicators of the reporting period and previous ones. Thus, data are compared for several periods of activity.

Table on face sheet

Line 2110 represents the income that was received during the reporting period for all types of activities. This information must be taken from the credit turnover on account 90 subaccount "Income". From this figure it is necessary to remove the amount of the received VAT tax.

This is followed by lines in which the total amount of income can be decomposed into individual types of activity. Small businesses may not do this decryption.

Line 2120 represents the costs that the enterprise incurred in the manufacture of products or the provision of works, services. For this line, you need to take the turnover of account 90, subaccount "Expenses".

Attention!Depending on the costing method used in accounting, the amount may also include administrative expenses. However, if this is not done, then this indicator must be reflected further separately on line 2220.

If necessary, then in the following lines you can make a breakdown of all costs depending on the areas of activity.

Line 2100 represents the gross profit or loss. To calculate this indicator, subtract the value of line 2120 from the value of line 2110.

Line 2210 contains the expenses that the enterprise has incurred in connection with the sale of its goods, services - advertising, delivery of goods, packaging, etc.

Line 2200 represents the total profit or loss from sales. It is calculated as follows: from line 2100 it is necessary to subtract the indicators of lines 2210 and 2220.

Line 2310 contains the income of the organization in the form of dividends from participation in other legal entities, as well as other income to the company as a founder.

All Russian organizations, as well as official representative offices of foreign companies on the territory of our country, are required to report on their financial and economic situation for the reporting year. This obligation is regulated by the law "On accounting" No. 402-FZ.

Also, the law provides for "concessions" for certain categories of economic entities that are entitled to keep accounting in a simplified form. However, regardless of the method of accounting, basic or simplified, Form No. 1 is mandatory for all economic entities: organizations, individual entrepreneurs and private individuals.

This year it will be necessary to generate reports for 2018. The current form was approved by order of the Ministry of Finance of Russia No. 66n dated 02.07.2010.

Form 1 "Balance sheet", download the Word form

Download the form of the balance sheet 2019, excel

Balance sheet with line codes, blank, excel

How to fill in the balance

When filling out Form No. 1, one should be guided by Section 4 of the Order of the Ministry of Finance of the Russian Federation No. 43n dated 06.07.1999 (as amended on 08.11.2010). Let's define the key rules for filling out the reporting document:

• fill in the indicators of the report in accordance with the actual balances on accounting accounts as of the reporting date, formed taking into account the requirements of the RAS and the accounting policy of the company;
• reflect indicators in monetary terms in the currency of the Russian Federation - in rubles, in thousands of rubles or in millions of rubles;
• recalculate transactions in foreign currency at the exchange rate established on the day of the transaction;
• if the company has a branch network, then at the end of the year a single balance sheet should be formed (parent company plus branches);
• to short-term assets and liabilities, refer to indicators that exist for no more than 12 months, to long-term ones - the existence of more than one year;
• property and fixed assets should be reflected at "net" value, that is, taking into account depreciation and other costs provided for in the RAS.

We offer a simple cheat sheet for filling out form No. 1.

Example of a completed form

When and where to submit reports

For 2018, financial statements in Form No. 1 must be submitted to several organizations at once: the Federal Tax Service and Rosstat - for all organizations and individual entrepreneurs, to the Ministry of Justice and (or) to the Ministry of Finance of Russia - for non-profit organizations and state employees. Upon additional request, accounting can be requested by the founder or owners of the company.

The balance sheet must be submitted to the Tax Inspectorate and Rosstat for 2018 no later than 90 calendar days from the first day of the year following the reporting period. That is, no later than 03/31/2019. However, in 2019, March 31 falls on a weekend, hence the transfer rule applies. This means that the deadline for the delivery of the balance sheet for 2018 is 04/01/2019.

For organizations of the budgetary sphere, other reporting deadlines may be established, earlier. This information is communicated to the institutions in the prescribed manner.

Reporting submitted to the Ministry of Finance, the Ministry of Justice or the founder does not cancel the obligation to report to the Federal Tax Service and the Territorial Statistical Bodies within the specified time frame.

Deadlines for "special" cases

Note that the terms are somewhat different for newly formed, liquidated and reorganized enterprises. Consider the reporting deadlines for such companies:

1. Creature. An organization that was formed before 09/30/2018 must report according to generally accepted rules, that is, until 04/01/2019. But those companies that were formed after 09/30/2018 must report not in 2019, but in 2020. That is, for the reporting period of 2019, plus the period of existence in 2018.
2. Reorganization. The company is obliged to report three months after the latest amendments to the Unified State Register of Legal Entities. This rule is established not only for firms that have continued their activities, but also for "affiliated" companies that have completed their activities.
3. Liquidation. An institution that has officially completed its activities is obliged to submit reports no later than three calendar months from the date of making the relevant entries in the Unified State Register of Legal Entities.

When conducting accounting, an economic entity must draw up mandatory reporting forms for certain dates. These include the balance sheet. Many state and regulatory authorities consider it one of the main documents. Therefore, the accountant must know exactly how to fill out the balance sheet, which accounts to place where.

The balance sheet is one of the forms that are included in the accounting package. By law, any legal entity, no matter what its organizational form and the chosen tax regime, must fill out these reports and send them to the tax and statistics authorities.

Also, such a duty is assigned to non-profit structures and bar associations.

The balance sheet and income statement are set as optional only for entrepreneurs, as well as divisions of foreign companies opened in Russia. But the law does not prohibit them from drawing up and transferring these forms on their own initiative.

Attention! In previous years, the law allowed some business entities not to report. However, now these concessions have been canceled. If a subject is classified as a small enterprise, then the reporting should still be prepared, only this can be done in a simplified form. At the same time, the balance in this case is still mandatory, and it is still necessary to submit it to the regulatory authorities.

Balance due dates

The rules stipulate that the balance sheet report, Form 1, must be sent in the general reporting package for the previous year by March 31 of the year that follows the reporting one.

At the same time, this period is mandatory both when transferring the balance to the tax service and for statistics.

Under some conditions, together with the accounting statements, it is necessary to submit an audit report to statistics. This must be done within 10 days, but no later than December 31 of the year that follows the reporting year.

For some organizations, due to the type of activity they perform or according to other criteria, it is imputed not only to draw up and submit reports to government agencies, but also to publish them. For example, firms acting as tour operators must submit documents to Rostrud within 3 months after the approval of the statements.

Attention! The law also defines separate reporting deadlines for organizations that registered after September 30 of the year. Due to the fact that the calendar year for such companies will be considered differently, they will be required to file reports for the first time before March 31 of the second year following registration.

For example, Imperia LLC was entered into the Unified State Register of Legal Entities on October 20, 2017. For the first time, the firm will need to prepare a package of financial statements by March 31, 2019.

As a rule, the balance sheet is drawn up based on the results of the company's work for the year. However, it is allowed to compile it not only every quarter, but, for example, monthly. In this case, these documents will be named intermediate. This kind of documentation is usually required by banking organizations when assessing solvency, company owners, etc.

Where is provided

The legislation determines that the balance sheet form 1 and form 2 profit and loss statement, as well as other mandatory forms that are part of the financial statements, must be submitted:

• Tax Service - documents are submitted at the place of registration of the company. If the company has separate subdivisions or branches, then they do not submit reports at their location, and only the parent company submits general summary reports. This must also be done at the address of its registration.
• Statistics - at the moment, the submission of financial statements to Rosstat is strictly mandatory. If this is not done in time, then penalties will be imposed on the organization, responsible persons and officials.
• Owners, founders - this is necessary because any annual report must first be approved by them.
• To other regulatory authorities, if the provisions of the law establish the mandatory nature of this step.

Attention! There are also organizations that may ask to provide them with reports to take any action. For example, banking institutions, when considering an application for a loan on the balance sheet, assess the solvency of the company.

Some large companies, when concluding contracts for the supply or provision of services, ask to provide their future partners form 1 balance sheet form 2 profit and loss statement. However, this is at the discretion of the administration.

On the other hand, a large number of services provide the ability to check organizations and entrepreneurs using the TIN or OGRN code. All information is selected from reports submitted earlier.

Delivery methods

The OKUD 0710001 form can be sent to government agencies in the following ways:

• Personally in the hands of an employee of the Federal Tax Service or Statistics;
• With the help of valuable postage - an inventory must be included in the letter, it must also have monetary value;
• Using the Internet - the company must have an electronic digital signature, and also an agreement on the transfer of data with any special operator. You can also submit a report directly through the tax website, but this will also be required. The report must be sent electronically if the company employs 100 people or more.

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Balance sheet form 2018 free download

Download the balance sheet form 1 for free in Word format.

2018 free download in Excel format (no line codes).

2018 free download with Excel string codes.

Download for 2018 in PDF format.

How to fill out the balance sheet according to Form 1

Title part

Filling is performed according to the following scheme. After the name of the document, the date on which the data is entered is put down. On the right in the table, you need to indicate the actual date of filling. This is done in the "Date (day, month, year)" column.

Following is the full name of the organization, and then in the table - it. Below, here in the table, you must put down the TIN of the company.

Then you need to put down the name of the organizational form, as well as the form of ownership. You need to enter the codes corresponding to it in the table. For example, if it is an LLC, then you need to put down the code 65. Private property corresponds to the value 16.

In the next column, you need to choose in which units the monetary amounts are entered into the balance - in thousands or millions of rubles. Here you need to enter the OKEI code in the table. The last line is for recording the address of the organization.

Assets

Fixed assets

In line 1110 "Intangible assets" the balance of account 04 is reflected, except for R&D work, less the balance of account 05.

In p. 1120 "Research results" the balance on the sub-accounts of account 04 is reflected, where R&D work is taken into account.

In p. 1130 "Intangible search queries" reflects the balance of account 08 on the subaccount of intangible costs for exploration work.

In p. 1140 "Material search queries" the balance of account 08 is reflected on the sub-account of material costs for prospecting work.

In line 1150 "Fixed assets" the balance of account 01 is reflected, reduced by the balance of account 02.

In line 1160 "Income investments in MC" the balance of account 03 is reflected, reduced by the balance of account 02, sub-accounts related to the depreciation of assets attributed to income investments.

In line 1170 "Financial investments" is reflected the balance of account 58, reduced by the balance of account 59, as well as the balance of account 73, reflecting interest-bearing loans for a period of more than 12 months.

In line 1180 "Deferred tax assets" the balance of account 09 is reflected. It is allowed to decrease it by the balance of account 77.

In line 1190 "Other non-current assets", any other indicators that relate to this section may be shown, but cannot be attributed to any of the specified lines.

Attention!On page 1100, you need to sum up and write down the total for the section, namely, lines 1110 through 1190.

Current assets

This section reflects information about the company's short-term assets.

Page .. 1210 "Inventories" contains the total of:

• The balance on the debit account 10, from which you need to subtract the value of the remainder of the account. 14, add the remainder of the count. 15 corrected on the count. sixteen.
• Debit balances on cost accounting accounts 20, 21, 23, 29, 44, 46, which reflect the amount of unfinished products.
• The balance on the debit account 41 (minus count 42) and count. 43, which shows the value of goods and finished goods.
• Account balance 45 reflecting products shipped to customers.

P. 1220 "VAT" includes the account balance. 19, which reflects the amount of VAT on purchased material assets, works and services.

In Art. 1230 "Accounts receivable" reflects information on the following accounts:

• Debit balances of accounts 62, 76, which reflect short-term receivables from buyers, taking into account the indicator of account. 63 "Provisions for long-term debt"
• The balance on the debit account 60, 76, which records the amount of advances sent to suppliers.
• Debit balance of the sub-account of the account. 76 "Calculations for insurance".
• Account balance 73, which reflects the debt of the company's personnel, with the exception of the amounts of loans for which loans are accrued.
• Part of the remainder of the account 58 "Loans granted", which includes loans on which no interest is accrued.
• The balance on the debit account 68 and 69, which reflects the overpayment of mandatory payments to the budget.
• Debit balance on account 71. which reflects the calculations on the subreport.
• Account balance 75, taking into account the unpaid share of the contribution to the authorized capital.

P. 1240 "Financial investments" is intended to reflect in it:

• Account balance 58 adjusted for the balance of the account. 59.
• Account balance 55 "Deposits"
• Subaccount balance 73 "Settlements on loans", in terms of loans on which interest is accrued.

P. 1250 reflects the total value for all accounts on which the company's money is recorded - account. 50, p. 51, count. 52, count. 55, count. 57.

In line 1260 "Other current assets" account balances that are part of property, but were not reflected in the above lines.

In page 1200 of this report, you need to add and reflect the sum of all the values \u200b\u200b\\ u200b \\ u200bof the indicators of section II from pages 1210 to 1270.

Attention!P. 1600 "Balance" reflects the balance sheet currency, which is determined by adding the values \u200b\u200bof the totals lines of the asset sections: page 11300, page 1200.

Passive

Capital and reserves

In line 1310 "Authorized capital", the amount of the company's capital, which is indicated in the registration documents of the economic entity, should be recorded. It is reflected in the credit account. 80.

How is the balance sheet for 2016 compiled (you can download the Word form in the current form below)? An important part of the work of every accountant is filling out the regulated accounting forms. This source of information for tax, financial and credit authorities; for counterparties and business partners, business owners, the balance sheet (form 1) is a generalized document about the company's activities.

Balance sheet with line codes - form and order of filling

The accounting financial statements, the forms of which were approved by Order No. 66n dated July 2, 2010, include, first of all, the company's balance sheet and the so-called Form 2 - the report on financial results. The form is provided for the reporting calendar year and contains essential information on items, the importance and detail of which is established by the organization independently.

Important! Small businesses have the right to submit reports, including Form 1 of accounting, in a simplified manner. This implies the lack of detail in articles, aggregation of indicators and filling in by enlarged items.

The data obligatory for reflection in form 1 of the financial statements, the form of which will need to be filled in for the year and submitted to the tax office, are collected by codes and accounts in the table:

Other financial statements: forms of the current form

There are several additional documents. Among other annual forms, an explanatory note stands out - form 5 of the financial statements. However, you will not find the form now, since this form in its usual form was canceled. Now there are so-called explanations to the balance sheet, an example of which is given in Appendix No. 3 to the order of the Ministry of Finance No. 66n. It can be downloaded below. Explanations are not required to be completed by small businesses that are not subject to statutory audit; public organizations that are not engaged in commercial activities.

Another important form, in addition to the balance sheet, is Form 2 (Statement of Financial Results). The document refers to mandatory reports, including in a simplified form. It reflects the most important information on the revenue, expenses of the company, interest paid, other income / expenses, accrued income tax, as well as net profit for the period. It should be borne in mind that all the numbering of modern forms is rather arbitrary. Until 2011, they had numbers familiar to all accountants, now they are called that out of habit.

New form "Income statement" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n (as amended by the Order of the Ministry of Finance of Russia dated 06.04.2015 No. 57n).

For more details on using the "Statement of financial results" form:

• Features of the formation of the report on financial results (0503721) for autonomous institutions that manufacture products

  When preparing a statement of financial results of an institution (0503721), accountants often ... activities. The formation of this report is regulated by the Instruction on the preparation of budget reporting ... the section raises questions. When preparing a report on the financial results of an institution (0503721), accountants often ... 302XX 730 7. The financial result has been adjusted according to the actual cost price Дт ... 10960 226 -1000 The financial result has been adjusted due to the deviation of the actual cost price ...

• Commentary to the Order of the Ministry of Finance of the Russian Federation dated 30.12.2017 No. 278n: Federal Accounting Standard for Public Sector Organizations "Statement of Cash Flows"

  Accounting for public sector organizations "Statement of cash flows" (hereinafter ... accounting for public sector organizations "Statement of cash flows" (hereinafter ... financial) statements - from the reporting of 2020. The standard establishes the methodological basis for the formation of a statement ... cash flow Statement of cash flows ... statement of cash flows, with a net operating result reflected in the income statement ...

• Federal Standard "Statement of Cash Flows" from 2019

  Accounting for public sector organizations "Statement of cash flows", approved ... accounting for public sector organizations "Statement of cash flows", approved ... the following structure for presenting indicators of the statement of cash flows has been established. Section ... in the statement of cash flows, and the net operating result reflected in the statement of financial results ... of the new rules for drawing up and filling out the statement of cash flows by the Standard ...

• The Ministry of Finance recalled that it has changed in PBU 18/02 on the calculations of income tax

  The composition of the indicators disclosed in the statement of financial results, the content of the explanations to it has been clarified ... the composition of the indicators disclosed in the statement of financial results, the content of the explanations has been clarified ... The procedure for filling in certain indicators of the statement of financial results has been determined. The most significant changes affected cases ... differences may result from the application of different recognition rules ... information will need to be disclosed to the balance sheet and income statement: ...

• Reports of joint stock companies

  Balance sheet; -income statement; - report on changes in equity; - cash flow statement; - target use report ...) to the financial statements. -balance sheet; -income statement. In the event that JSC ...; priority areas of activity; report of the board of directors (supervisory board) on the development results for priority ... - annual report and annual accounting (financial) statements; -prospectus of securities; - message about carrying out ...

• Reporting for 2016: on how to correctly take into account the annual clarifications of the Ministry of Finance

  Fixed asset that does not affect the financial position of the organization, the financial result of its activities and (or ... On account 91 and in the statement of financial results as part of other income (expenses ... all other taxes (contributions) in the statement of financial results form profit (loss) before tax ... is not used. Accordingly, in the statement of financial results the amounts of sanctions are disclosed at different ... as well as the cost price in the preparation of the statement of financial results. But this rule only applies ...

• Applying a judgment on the materiality of violations during external quality control

  Materiality, statutory audit. The results of external quality control and violations ... misstatements are considered. The audit reports on the accounting (financial) statements do not describe ... thous. Rub. distortion of the data of the "Statement of Cash Flows" amounted to 1347 ... in the accounting (financial) statements, and in the annual report. 11.About the annual average ... applications, only balance sheet and income statement? - "basic information" - how to understand ...

• On additional forms of annual and quarterly financial statements of institutions

  The reporting financial year (form 0503710); report on the implementation by the institution of the plan of its financial and economic ... institution (f. 0503738); report on the financial results of the institution's activities (form 0503721); cash flow statement ... of the founder, or, by decision of the financial authority, to the financial authority in accordance with those established by the founder ... .1 "- completion of calculations and acceptance of a report on the expenditure of funds; - "1.2" - provision of ... .1 "- completion of settlements and acceptance of a report on spending funds; - "2.2" - ...

• On the transfer of a part of the profits of the UE Housing and Communal Services to the budget

  Part of the profit, that is, part of the financial result of the company's activities for the past year ... initial reporting has been submitted. As a result, in this case, UE ... Profit or loss arising from the correction of such an error is reflected in ... changes in it, as a result of which the amount of net profit will decrease ... as the submission of the revised balance sheet and statement of financial results to the current is not provided for by the legislation ... by the enterprise in the reporting on the results of work for the I quarter of 2013 ...

• Repayment of accounts receivable and reflection of information in the report (form 0503123) and information (form 0503169)

  05 730 5 000 In the statement of cash flows (f. ... budget; balance of budget execution; statement of financial results of activities; statement of cash flows; explanatory note ..., reliable information about the financial performance of the institution must be reflected, generated for the reporting ... reporting of the recipient of budgetary funds based on the results of control measures cannot be attributed to ... advance payments made in previous financial years are reflected in the debit of the corresponding ...

• Audit result

  Company written information (report) and audit report. The result of the audit is ... indicators of balance sheet items and the statement of financial results. Attached to the report are copies of the client's financial (accounting) statements ... distortions in the accounting (financial) statements. The report summarizes the violations identified by the auditor ... of the recommendations developed based on the results of the audit.

• Audit of the annual financial statements of organizations for 2018

  Balance sheet, statement of financial results, statement of intended use of funds, statement of changes in equity, statement of cash flows ... explanations to the balance sheet and statement of financial results. Recognition of receivables doubtful ... is disclosed in relation to the composition of the indicators of the statement of financial results. Early application of the FSBU rules ... (changes in the names of the existing symbols of the statement of financial results, as well as new symbols). AT...

• Review of changes in accounting (budget) statements

  IV "Financial result" of the new form of balance includes a single indicator - the financial result of an economic entity ... the form consisted of two sections). Report on financial results The report on financial performance is prepared by the budget (autonomous) ... subject to closing at the end of the financial year for the financial result of previous reporting periods (... f. 0503710, 0503110); report on financial performance (f. 0503721, 0503121); cash flow statement ...

• Public disclosure of reporting indicators

  The following indicators are subject to disclosure: balance sheet; report on financial results; cash flow statement (enters into ... (clause 32 of the GHS "Reporting"). Statement of financial results. Balanced reflection of income and expenses ... disclosure of balance sheet, statement of financial performance, statement of cash flows, explanatory note, reports that provide ...

• Changes in financial statements

  ... No. 189n the procedure for drawing up a report on the financial results of the institution's activities (f. 0503721) has been updated (hereinafter ..., the report (f. 0503721) is formed as part of the annual reporting and contains data on financial results ... 300 \u003d line 310 + line 380. The financial result reflected in this line in ... the financial result reflected in the balance sheet (f. 0503730) (the sum of the differences in columns 7 ... at the end of the reporting financial year Report (f. 0503723). cash ...