REGULATION, ORDER OF THE MINISTRY OF FINANCE OF RUSSIA dated 01.01.2001 No. 43n, PBU4 / 99
On approval of the Accounting Regulations "Accounting statements of the organization" (PBU 4/99) (as amended on September 18, 2006)
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
____________________________________________________________________
The document does not need state registration
Ministry of Justice Russian Federation. -
Features of the formation of a summary financial statements;
Features of the formation of financial statements in cases of reorganization or liquidation of the organization;
Features of the formation of financial statements by insurance organizations, non-state pension funds, professional participants in the securities market and other organizations in the field of financial intermediation;
The procedure for publishing financial statements.
II. Definitions
4. For the purposes of this Regulation, the following concepts mean the following:
Accounting reporting is a unified system of data on the property and financial position of the organization and on the results of its economic activity compiled on the basis of accounting data for established forms;
Reporting period - the period for which the organization must draw up financial statements;
Reporting date - the date as of which the organization must draw up financial statements;
User - legal or individual interested in information about the organization.
III. The composition of the financial statements and General requirements To her
5. Financial statements consist of balance sheet, income statement, annexes to them and an explanatory note (hereinafter appendices to the balance sheet and income statement and explanatory note referred to as notes to the balance sheet and profit and loss account), as well as auditor's report, confirming the reliability of the financial statements of the organization, if it is in accordance with federal laws subject to mandatory audit.
6. Accounting statements should give a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Reliable and complete accounting reports are considered to be formed on the basis of the rules established by regulatory enactments on accounting.
If, when compiling financial statements based on the rules of this Regulation, an organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes relevant additional indicators and explanations in the financial statements.
If, when preparing financial statements, the application of the rules of this Regulation does not allow forming a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may deviate from these rules.
7. When forming financial statements, the organization must ensure the neutrality of the information contained in it, i.e., the unilateral satisfaction of the interests of some groups of users of financial statements over others is excluded.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
8. The financial statements of the organization must include performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
9. The organization must, when compiling balance sheet, income statement and explanations to them, adhere to their content and form adopted by it consistently from one reporting period to another.
Changing the accepted content and form of the balance sheet, income statement and explanations to them is allowed in exceptional cases, for example, when changing the type of activity. The organization shall provide justification for each such change. A material change must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons for the change.
10. For each numerical indicator of financial statements, except for the report compiled for the first reporting period, data must be provided for at least two years - the reporting and preceding the reporting.
If the data for the period preceding the reporting period are incomparable with the data for the reporting period, then the first of the named data is subject to adjustment based on the rules established by regulations on accounting. Each significant adjustment must be disclosed in the notes to the balance sheet and income statement, along with an indication of the reasons for this adjustment.
11. Articles of the balance sheet, income statement and other separate forms of financial statements, which, in accordance with the provisions of accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms) or are not given (in the forms developed independently and in the explanatory note).
Indicators of individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are significant and if without knowledge of them by interested users it is impossible to assess the financial position of the organization or the financial results of its activities.
Indicators on certain types of assets, liabilities, income, expenses and business transactions may appear on the balance sheet or income statement the total amount with disclosure in the notes to the balance sheet and profit and loss account, if each of these indicators separately is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.
12. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
13. When compiling financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration until December 31 of the corresponding year, and for organizations established after October 1 - until December 31 of the next year.
14. Each constituent part of the financial statements provided for in paragraph 5 of these Regulations must contain the following data: the name of the constituent part; indication reporting date or the reporting period for which the financial statements were prepared; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
15. Accounting statements must be drawn up in Russian.
16. Accounting statements must be drawn up in the currency of the Russian Federation.
17. Accounting statements are signed by the head and chief accountant (accountant) of the organization.
In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by an accounting specialist.
18. The balance sheet should characterize the financial position of the organization as of the reporting date.
19. In the balance sheet, assets and liabilities should be presented with a division, depending on the maturity (maturity) for short-term and long-term. Assets and liabilities are presented as short-term if the term of circulation (repayment) for them is not more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.
20. The balance sheet must contain the following numerical indicators (taking into account what is stated in paragraphs 6 and 11 of this Regulation):
Group of articles
Fixed assets
Intangible assets
Rights to objects of intellectual (industrial) property
Patents, licenses, trademarks, service marks, other similar rights and assets
Organizational expenses
Business reputation of the organization
fixed assets
Land plots and nature management objects
Buildings, machinery, equipment and other fixed assets
Construction in progress
Profitable investments in material values
Property provided under a rental agreement
Financial investments
Investments in subsidiaries
Investments in dependent companies
Investments in other organizations
Loans granted to organizations for a period of more than 12 months
Other financial investments
current assets
Raw materials, materials and other similar values
Costs in work in progress (distribution costs)
Finished goods, goods for resale and goods shipped
Future expenses
Value added tax on acquired valuables
Accounts receivable
Buyers and customers
Bills receivable
Debt of subsidiaries and affiliates
Debt of participants (founders) on contributions to the authorized capital
Advances issued
Other debtors
Financial investments
Loans granted to organizations for a period of less than 12 months
Own shares repurchased from shareholders
Other financial investments
Cash
Settlement accounts
Capital and
reserves
Authorized capital
Extra capital
Reserve capital
Reserves formed in accordance with the law
Reserves formed in accordance with constituent documents
Undestributed profits ( uncovered loss- subtracted)
long term duties
Borrowed funds
Loans maturing more than 12 months after the reporting date
Loans maturing more than 12 months after the reporting date
Other liabilities
Short-term liabilities
Borrowed funds
Loans maturing within 12 months after the reporting date
Loans maturing within 12 months after the reporting date
Accounts payable
Suppliers and contractors
Bills payable
Debt to subsidiaries and affiliates
Indebtedness to the staff of the organization
Debt to the budget and state off-budget funds
Debts to participants (founders) for payment of income
Advances received
Other creditors
revenue of the future periods
Reserves for future expenses and payments
21. The profit and loss statement should characterize financial results activities of the organization during the reporting period.
22. In the profit and loss statement, income and expenses should be shown with a division into ordinary and other (item as amended, put into effect starting from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n, - see previous edition).
23. The profit and loss statement must contain the following numerical indicators (subject to the provisions set out in paragraphs 6 and 11 of these Regulations):
Proceeds from the sale of goods, products, works, services, net of value added tax, excises, etc. taxes and obligatory payments (net - revenue)
Cost of sold goods, products, works, services (excluding commercial and administrative expenses)
Gross profit
Selling expenses
Management expenses
Profit/loss on sales (line as amended starting from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous version)
Interest receivable (line in the version put into effect starting with the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous version)
Interest payable (line as amended, put into effect starting with the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous version)
Income from participation in other organizations
Other income (line in the wording put into effect starting with the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous version)
Other expenses (line in the version put into effect starting with the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous version)
The line was excluded starting from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous edition
Profit/loss before tax
Income tax and other similar obligatory payments
Profit/loss from ordinary activities
The line was excluded starting from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated 01.01.01 N 115n - see the previous edition
On the availability at the beginning and end of the reporting period and the movement during the reporting period of certain types of fixed assets;
On the availability at the beginning and end of the reporting period and the movement during the reporting period of leased fixed assets;
on the availability at the beginning and end of the reporting period and the movement during the reporting period of certain types of financial investments;
accounts receivable;
On changes in the capital (authorized, reserve, additional, etc.) of the organization;
On the number of shares issued by the joint-stock company and fully paid; the number of shares issued but not paid or paid in part; par value of shares owned joint-stock company, its subsidiaries and affiliates;
On the composition of reserves for future expenses and payments, estimated reserves, their availability at the beginning and end of the reporting period, the movement of funds from each reserve during the reporting period;
on the presence at the beginning and end of the reporting period of certain types of accounts payable;
On sales volumes of products, goods, works, services by types (branches) of activity and geographical sales markets (activities);
About state aid;
About earnings per share.
28. Explanations to the balance sheet and income statement disclose information in the form of separate reporting forms (cash flow statement, statement of changes in equity, etc.) and in the form of an explanatory note.
The line item in the balance sheet and income statement to which explanations are given must indicate such disclosure.
29. Accounting statements must disclose data on the movement Money in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.
The cash flow statement should characterize changes in the financial position of the organization in the context of current, investment and financial activities.
The cash flow statement must contain the following numerical indicators (subject to the provisions set out in clauses 6 and 11 of this Regulation):
Cash balance at the beginning of the reporting period
Cash received - total
Including:
From the sale of products, goods, works and services
From the sale of fixed assets and other property
For contributions to state non-budgetary funds
For advance payments
For financial investments
For budgeting
To pay interest on loans received
Other payments, transfers
Cash balance at the end of the reporting period.
30. Business partnerships and companies in the financial statements must disclose information on the presence and changes in the authorized (reserve) capital, reserve capital and other components of the organization's capital.
The statement of changes in equity must contain the following numerical indicators (subject to the provisions set out in paragraphs 6 and 11 of these Regulations):
The amount of capital at the beginning of the reporting period
Capital increase - total
Including:
Through the additional issue of shares
Due to property revaluation
Through the growth of property
Due to the reorganization of a legal entity (merger, accession)
At the expense of income, which, in accordance with the rules of accounting and reporting, are directly attributed to capital increases
Decrease in capital - total
Including:
By reducing the par value of shares
By reducing the number of shares
Due to the reorganization of a legal entity (separation, spin-off)
At the expense of expenses that, in accordance with the rules of accounting and reporting, are directly related to the reduction of capital
The amount of capital at the end of the reporting period.
31. Explanations to the balance sheet and income statement should disclose (if these data are not available in the information accompanying the accounting report):
Main activities;
The average annual number of employees for the reporting period or the number of employees as of the reporting date;
The composition (surnames and positions) of the members of the executive and control bodies of the organization.
32. When evaluating the articles of the financial statements, the organization must ensure compliance with the assumptions and requirements provided for by the Accounting Regulation " Accounting policy organizations" (PBU 1/98).
33. The data of the balance sheet at the beginning of the reporting period should be comparable with the data of the balance sheet for the period preceding the reporting period (taking into account the reorganization carried out, as well as changes related to the application of the Accounting Regulations "Accounting policy of the organization").
34. Accounting statements do not allow set-off between items of assets and liabilities, items of profit and loss, except when such set-off is provided for by the relevant accounting regulations.
35. The balance sheet should include numerical indicators in net - valuation, that is, minus regulatory values, which should be disclosed in the notes to the balance sheet and income statement.
36. The rules for evaluating individual articles of financial statements are established by the relevant accounting regulations.
37. When deviating from the rules provided for in paragraphs of this Regulation, significant deviations must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons that caused these deviations, and the result that these deviations had on understanding the state of the financial position organization, reflecting the financial results of its activities and changes in its financial position.
38. Articles of financial statements compiled for the reporting year must be confirmed by the results of an inventory of assets and liabilities.
VIII. Information related to financial statements
39. An organization may provide additional information related to financial statements if the executive body considers it useful for interested users when making economic decisions. It reveals the dynamics of the most important economic and financial indicators activities of the organization for a number of years; planned development of the organization; prospective capital and long-term financial investments; borrowing policy, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
Additional information, if necessary, can be presented in the form of analytical tables, graphs and diagrams.
When disclosing additional information, for example, environmental protection measures, the main ongoing and planned activities in the field of environmental protection are given, the impact of these activities on the level of long-term investments and profitability in reporting year, a description of financial consequences for future periods, data on payments for violation of environmental legislation, environmental payments and payments for Natural resources, current expenses for environmental protection and the degree of their impact on the financial performance of the organization.
IX. Audit of financial statements
40. In cases stipulated by federal laws, accounting statements are subject to mandatory audit.
41. The final part of the audit report issued on the basis of the results statutory audit financial statements must be attached to these statements.
X. Publicity of financial statements
42. Accounting statements are open to users - founders (participants), investors, credit institutions, creditors, buyers, suppliers, etc. The organization should provide an opportunity for users to familiarize themselves with the financial statements.
43. The organization is obliged to ensure the submission of annual financial statements to each founder (participant) within the time limits established by the legislation of the Russian Federation.
44. The organization is obliged to submit financial statements in one copy (free of charge) to the state statistics body and to other addresses provided for by the legislation of the Russian Federation, within the time limits established by the legislation of the Russian Federation.
45. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements together with the final part of the audit report.
46. Publication of financial statements is made no later than June 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
47. The date of submission of financial statements for an organization is the day of its postal dispatch or the day of its actual transfer to its affiliation.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
XI. Interim financial statements
48. The organization must draw up interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation.
49. Interim financial statements consist of a balance sheet and a profit and loss statement, unless otherwise established by the legislation of the Russian Federation or by the founders (participants) of the organization.
50. General requirements for interim financial statements, the content of its components, the rules for evaluating items are determined in accordance with this Regulation.
51. The organization must generate interim financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.
52. Submission and publication of interim financial statements are carried out in cases and in the manner prescribed by the legislation of the Russian Federation or the constituent documents of the organization.
1. This Regulation establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit institutions and state (municipal) institutions.
Group of articles
with quarterly and annual reporting- financial statements in the amount determined by the Federal Law of November 21, 1996 N 129-FZ "On Accounting", the Regulation on Accounting "Accounting Statements of Organizations" (PBU 4/99), approved by Order of the Ministry of Finance of Russia of July 6, 1999 N 43n and Order of the Ministry of Finance dated February 21, 2001 N 15n "On Forms of Accounting Statements of Non-State Pension Funds";
ORDER
ON THE APPROVAL OF THE REGULATION ON ACCOUNTING
ACCOUNT "ACCOUNTING STATEMENTS OF THE ORGANIZATION" (PBU 4/99)
dated 08.11.2010 N 142n)
In accordance with the Accounting Reform Program in accordance with international standards financial statements approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:
1. Approve the attached Regulations on accounting "Accounting statements of the organization" (PBU 4/99).
2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated February 8, 1996 N 10 "On Approval of the Accounting Regulations "Accounting Statements of an Organization" (PBU 4/96)".
3. To put this Order into effect starting from the financial statements of 2000.
Minister of Finance
Russian Federation
M.KASYANOV
According to the conclusion of the Ministry of Justice of the Russian Federation, this Order does not need state registration.
Approved
by order
Ministry of Finance
Russian Federation
dated 06.07.99 N 43n
(as amended by the Orders of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n,
dated 08.11.2010 N 142n)
1. This Regulation establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit organizations and state (municipal) institutions.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated November 08, 2010 N 142n)
2. The provision does not apply when compiling reporting developed by an organization for internal purposes, reporting compiled for state statistical observation, reporting information submitted to a credit institution in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for preparing such reporting and information does not provide for the use of this Regulation.
3. This Regulation is applied by the Ministry of Finance of the Russian Federation when establishing:
standard forms of financial statements and instructions on the procedure for compiling reports;
a simplified procedure for the formation of financial statements for small businesses and non-profit organizations;
features of the formation of consolidated financial statements;
features of the formation of financial statements in cases of reorganization or liquidation of the organization;
features of the formation of financial statements by insurance organizations, non-state pension funds, professional market participants valuable papers and other organizations in the field of financial intermediation;
publication of financial statements.
4. For the purposes of this Regulation, the following concepts mean the following:
financial statements- a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms;
reporting period - the period for which the organization must draw up financial statements;
reporting date - the date as of which the organization must draw up financial statements;
user - a legal or natural person interested in information about the organization.
Accounting (financial) reporting– information about the financial position necessary for users of these financial statements to make economic decisions economic entity as of the reporting date, the financial result of its activities and cash flows for, systematized in accordance with the requirements established by the law "On Accounting", presented in a user-friendly, standardized format (clause 1, article 3, clause 1, article 13 of the Federal Law of December 6, 2011 N 402-FZ.
Economic entity in without fail draws up annual accounting (financial) statements (clause 2, article 13 of the Federal Law of December 6, 2011 N 402-FZ).
Interim accounting (financial) statements (for a reporting period of less than a year) are compiled by an economic entity in cases where legislation, agreements, constituent documents or decisions of the owner of an economic entity establish the obligation to submit it (clause 4, article 13 of the Federal Law of 06.12.2011 N 402 -FZ).
Interim accounting (financial) reporting consists of a balance sheet and a statement of financial results, unless otherwise provided by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; p 49 PBU 4/99).
The composition of the annual accounting (financial) statements depends on the category of economic entity:
other organizations, including organizations whose accounting (financial) statements are subject to mandatory audit, housing cooperatives, consumer credit cooperatives, microfinance organizations, organizations public sector, political parties, their regional branches or other structural subdivisions, bar associations, law firms, legal consultation offices, bar associations, notary chambers, non-profit organizations included in paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations" registry non-profit organizations performing the functions of a foreign agent - must prepare accounting (financial) statements in general order(Clause 5, Article 6 of the Federal Law of December 6, 2011 N 402-FZ).
The simplified annual accounting (financial) statements consist of (clause 6 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n):
balance sheet;
appendices to the balance sheet, income statement, report on the intended use of funds, which contain only the most important information, without knowing which it is impossible to assess the financial position of the organization or the financial results of its activities.
The general procedure provides for registration as part of the annual accounting (financial) statements (clauses 1 and 2 of article 14 of the Federal Law of December 6, 2011 N 402-FZ; clauses 28 - 31 PBU 4/99):
balance sheet;
statement of financial results;
report on the intended use of funds (only for NCOs);
statement of changes in equity;
cash flow statement;
appendices to the balance sheet, income statement, report on the intended use of funds, which contain information without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.
Forms of annual accounting (financial) statements are established:
for simplified accounting (financial) statements - Appendix No. 5 to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n;
for accounting (financial) statements compiled in the general manner - appendices No. 1 and 2 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n.
Interim financial statements are prepared in accordance with the forms established by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; clause 49 PBU 4/99).
The rules for making corrections to the financial statements are established by PBU 22/2010.
Features of the preparation and presentation of accounting (financial) statements
Accounting (financial) statements are considered to be drawn up after signing a hard copy of it by the head of the economic entity (clause 8, article 13 of the Federal Law of 06.12.2011 N 402-FZ).
Interim accounting (financial) statements are approved in the manner prescribed by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of December 6, 2011 N 402-FZ; clause 49 PBU 4/99).
In most cases, annual accounting (financial) statements are subject to approval by the supreme management body of the company, and in some cases, mandatory publication (clause 9, article 13 of the Federal Law of December 6, 2011 N 402-FZ; clause 6, clause 2, art. 33 of the Law "On LLC", paragraph 11, paragraph 1, article 48 of the Law "On JSC", etc.).
With regard to accounting (financial) statements, a trade secret regime cannot be established (clause 11, article 13 of the Federal Law of December 6, 2011 N 402-FZ).
Features of the preparation and presentation of accounting (financial) statements:
when reorganizing a legal entity, Art. 16 of the Federal Law of December 6, 2011 N 402-FZ;
upon liquidation of a legal entity - Art. 17 of the Federal Law of December 6, 2011 N 402-FZ;
the composition, features of the preparation and presentation of accounting (financial) statements of public sector organizations are established by the Budget Code, Order of the Ministry of Finance of Russia of December 28, 2010 N 191n (clause 4 of article 14 of the Federal Law of December 6, 2011 N 402-FZ);
the composition, features of the preparation and presentation of the accounting (financial) statements of the Central Bank are established by the Federal Law of July 10, 2002 N 86-FZ (clause 5 of article 14 of the Federal Law of December 6, 2011 N 402-FZ).
Interim accounting (financial) statements are submitted to interested parties within the time limits established by law, agreements, constituent documents or decisions of the owner of an economic entity (clause 3, article 14 of the Federal Law of 06.12.2011 N 402-FZ; clause 49 PBU 4/99) .
Annual accounting (financial) statements are submitted by all organizations (with the exception of public sector organizations and the Central Bank of the Russian Federation):
to the state statistics body at the place of state registration no later than three months after the end of the reporting period in the manner established by the Order of Rosstat dated March 31, 2014 N 220. submitted together with such reporting or no later than 10 working days from the day following the date of the auditor's report, but no later than December 31 of the year following the reporting year (paragraphs 1 and 2 of article 18 of the Federal Law of 06.12. -FZ);
to the tax authority at the location of the organization no later than three months after the end of the reporting year (clause 5 clause 1 article 23 of the Tax Code of the Russian Federation).
For violation of the deadline for submitting annual accounting (financial) statements to the tax authority, a fine is imposed under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. for each non-submitted (lately submitted) form (component) of accounting (financial statements). Also, an administrative fine in the amount of 300 to 500 rubles may be imposed on an official of such an organization. according to paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation.
For violation of the deadline for submitting annual accounting (financial) statements to the state statistics body, an administrative fine may be imposed on the organization under Art. 19.7 of the Code of Administrative Offenses of the Russian Federation from 3,000 to 5,000 rubles, for an official of such an organization - in the amount of 300 to 500 rubles.
Distortion of any article (line) of the form of financial statements by at least 10 percent entails the imposition administrative fine on officials in the amount of 2 to 3 thousand rubles, except for the case of correcting an error in the prescribed manner (including the submission of revised financial statements) before the approval of financial statements in the manner established by the legislation of the Russian Federation (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).
The accounting (financial) statements of organizations are collected and published by Rosstat. The site has a special section on the site where you can get financial statements of more than 2 million Russian organizations, just enter the TIN of the company you are looking for.
The most popular accounting programs in Russia are 1C products.
For financial analysis according to the financial statements, there is a tool "". The program produces a ready-made report on financial condition enterprises, analyzing the key forms of financial statements: Balance sheet and Statement of financial results.
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Financial statements ( financial statements): details for accountant
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I. General provisions
1. This Regulation establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit organizations and state (municipal) institutions.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated November 08, 2010 N 142n)
2. The provision does not apply when compiling reporting developed by an organization for internal purposes, reporting compiled for state statistical observation, reporting information submitted to a credit institution in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for preparing such reporting and information does not provide for the use of this Regulation.
3. This Regulation is applied by the Ministry of Finance of the Russian Federation when establishing:
II. Definitions
4. For the purposes of this Regulation, the following concepts mean the following: financial statements - a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms; reporting period the period for which the organization must prepare financial statements; reporting date date, as of which the organization must prepare financial statements; user legal or natural person interested in information about the organization.
III. The composition of financial statements and general requirements for it
5. The financial statements consist of a balance sheet, a profit and loss statement, annexes to them and an explanatory note (hereinafter, the appendices to the balance sheet and income statement and an explanatory note are referred to as explanations to the balance sheet and profit and loss account), and also an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
6. Accounting statements should give a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Accounting statements formed on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.
If, when compiling financial statements based on the rules of this Regulation, an organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes relevant additional indicators and explanations in the financial statements.
If, when preparing financial statements, the application of the rules of this Regulation does not allow forming a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may deviate from these rules.
7. When preparing financial statements, the organization must ensure the neutrality of the information contained in it, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
8. The financial statements of the organization must include performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
9. When compiling the balance sheet, income statement and explanations to them, the organization must adhere to the content and form adopted by it consistently from one reporting period to another.
Changing the accepted content and form of the balance sheet, income statement and explanations to them is allowed in exceptional cases, for example, when changing the type of activity. The organization shall provide justification for each such change. A material change must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons for the change.
10. For each numerical indicator of financial statements, except for the report drawn up for the first reporting period, data must be provided for at least two years - the reporting and the previous reporting ones.
If the data for the period preceding the reporting period is incomparable with the data for the reporting period, then the first of the named data is subject to adjustment based on the rules established by regulatory enactments on accounting. Each significant adjustment must be disclosed in the notes to the balance sheet and income statement, along with an indication of the reasons for this adjustment.
11. Articles of the balance sheet, income statement and other separate forms of financial statements, which, in accordance with the provisions of accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms ) or are not given (in the forms developed independently and in the explanatory note).
Indicators of individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are significant and if without knowledge of them by interested users it is impossible to assess the financial position of the organization or the financial results of its activities.
Indicators of certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet or income statement in the total amount, with disclosure in the notes to the balance sheet and income statement, if each of these indicators individually is not significant for assessment by interested users of the financial position of the organization or the financial results of its activities.
12. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
13. When compiling financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations established after October 1 - to December 31 of the next year.
14. Each constituent part of the financial statements provided for in paragraph 5 of these Regulations must contain the following data: the name of the constituent part; an indication of the reporting date or reporting period for which the financial statements are prepared; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
15. Accounting statements must be drawn up in Russian.
16. Accounting statements must be drawn up in the currency of the Russian Federation.
17. Accounting statements are signed by the head and chief accountant (accountant) of the organization.
In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by an accounting specialist.
18. The balance sheet should characterize the financial position of the organization as of the reporting date.
19. In the balance sheet, assets and liabilities should be presented with a division, depending on the maturity (maturity) for short-term and long-term. Assets and liabilities are presented as short-term if the term of circulation (repayment) for them is not more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.
20. The balance sheet must contain the following numerical indicators (taking into account what is stated in paragraphs 6 and 11 of this Regulation):
21. The profit and loss statement should characterize the financial results of the organization's activities for the reporting period.
22. In the profit and loss statement, income and expenses should be shown with a division into ordinary and other. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
23. The profit and loss statement must contain the following numerical indicators (subject to the provisions set out in paragraphs 6 and 11 of these Regulations):
24. Explanations to the balance sheet and income statement should disclose information related to the accounting policies of the organization and provide users with additional data that is not appropriate to include in the balance sheet and income statement, but which are necessary for users of financial statements for a real assessment the financial position of the organization, the financial results of its activities and changes in its financial position.
25. Explanations to the balance sheet and income statement should indicate that the financial statements are formed by the organization on the basis of the accounting and reporting rules in force in the Russian Federation, except for cases when the organization made deviations from these rules when compiling the financial statements in accordance with with paragraph 6 of this Regulation.
Significant deviations should be disclosed in the financial statements indicating the reasons that caused these deviations, as well as the result that these deviations had on understanding the state of the financial position of the organization, reflecting the financial results of its activities and changes in its financial position. The organization must provide confirmation of the assessment in monetary terms of the consequences of deviations from the accounting and reporting rules in force in the Russian Federation.
26. The procedure for disclosing the accounting policy of the organization is established (Order of the Ministry of Finance of Russia dated December 9, 1998, registered with the Ministry of Justice of Russia on December 31, 1998, registration number 1673).
27. Notes to the balance sheet and income statement should disclose the following additional information:
28. Explanations to the balance sheet and income statement disclose information in the form of separate reporting forms (statement of cash flows, statement of changes in equity, etc.) and in the form of an explanatory note.
The line item in the balance sheet and income statement to which explanations are given must indicate such disclosure.
29. The financial statements should disclose data on cash flows in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.
The cash flow statement should characterize changes in the financial position of the organization in the context of current, investment and financial activities.
The cash flow statement must contain the following numerical indicators (subject to the provisions set out in clauses 6 and 11 of this Regulation):
30. Business partnerships and companies in the financial statements must disclose information on the presence and changes in the authorized (reserve) capital, reserve capital and other components of the organization's capital.
The statement of changes in equity must contain the following numerical indicators (subject to the provisions set out in paragraphs 6 and 11 of these Regulations):
31. Explanations to the balance sheet and income statement should disclose (if these data are not available in the information accompanying the accounting report):
VII. Rules for evaluating accounting items
32. When evaluating the items of financial statements, the organization must ensure compliance with the assumptions and requirements provided for by the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98).
33. The data of the balance sheet at the beginning of the reporting period should be comparable with the data of the balance sheet for the period preceding the reporting period (taking into account the reorganization carried out, as well as changes related to the application of the Accounting Regulations "Accounting policy of the organization").
34. Accounting statements do not allow set-off between items of assets and liabilities, items of profit and loss, except when such set-off is provided for by the relevant accounting regulations.
35. The balance sheet should include numerical indicators in the net - assessment, i.e. minus regulatory values, which should be disclosed in the notes to the balance sheet and income statement.
36. The rules for evaluating individual articles of financial statements are established by the relevant accounting regulations.
37. In case of deviation from the rules provided for in paragraphs 32 - 35 of this Regulation, significant deviations must be disclosed in the notes to the balance sheet and income statement, together with an indication of the reasons that caused these deviations, and the result that these deviations had on understanding status on the financial position of the organization, reflection of the financial results of its activities and changes in its financial position.
38. Articles of financial statements compiled for the reporting year must be confirmed by the results of an inventory of assets and liabilities.
VIII. Information related to financial statements
39. An organization may provide additional information related to financial statements if the executive body considers it useful for interested users in making economic decisions. It reveals the dynamics of the most important economic and financial indicators of the organization's activities over a number of years; planned development of the organization; prospective capital and long-term financial investments; borrowing policy, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
Additional information, if necessary, can be presented in the form of analytical tables, graphs and diagrams.
When disclosing additional information, for example, environmental protection measures, the main ongoing and planned activities in the field of environmental protection are given, the impact of these measures on the level of long-term investments and profitability in the reporting year, a description of the financial consequences for future periods, data on payments for violation of environmental legislation , environmental payments and payments for natural resources, current environmental protection costs and the degree of their impact on the financial performance of the organization.
IX. Audit of financial statements
40. In cases stipulated by federal laws, accounting statements are subject to mandatory audit.
41. The final part of the auditor's report issued on the basis of the results of the mandatory audit of financial statements should be attached to these statements.
X. Publicity of financial statements
42. The financial statements are open to users - founders (participants), investors, credit institutions, creditors, buyers, suppliers, etc. The organization must provide an opportunity for users to familiarize themselves with the financial statements.
43. The organization is obliged to ensure the submission of annual financial statements to each founder (participant) within the time limits established by the legislation of the Russian Federation.
44. The organization is obliged to submit financial statements in one copy (free of charge) to the state statistics body and to other addresses provided for by the legislation of the Russian Federation, within the time limits established by the legislation of the Russian Federation.
45. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements together with the final part of the audit report.
46. Publication of financial statements is made no later than June 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.
47. The date of submission of financial statements for an organization is the day of its postal dispatch or the day of its actual transfer to its affiliation.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
XI. Interim financial statements
48. The organization must draw up interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation.
49. Interim financial statements consist of a balance sheet and a profit and loss statement, unless otherwise established by the legislation of the Russian Federation or by the founders (participants) of the organization.
50. General requirements for interim financial statements, the content of its components, the rules for evaluating items are determined in accordance with this Regulation.
51. The organization must generate interim financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.
52. Submission and publication of interim financial statements are carried out in cases and in the manner prescribed by the legislation of the Russian Federation or the constituent documents of the organization.
