(PBU 4/99)
Valid from financial statements 2000
The previous PBU "Accounting statements of the organization" (PBU 4/96), approved by order of the Ministry of Finance of the Russian Federation of February 8, 1996 No. 10, has become invalid
1. This Regulation establishes the composition, content and methodological foundations for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit institutions and budget organizations.
2. The provision does not apply when preparing reports developed by an organization for internal purposes, reports compiled for state statistical observation, reporting information submitted credit institution in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for preparing such reporting and information do not provide for the use of this Regulation.
3. This Regulation is applied by the Ministry of Finance of the Russian Federation when establishing:
4. For the purposes of this Regulation, the following concepts mean the following:
PBU 4/99 "Accounting statements of organizations" consists of 11 sections.
Section I General provisions» the purpose and scope of this PBU are indicated, the composition, content and methodological foundations of the financial statements of organizations that are legal entities of the Russian Federation, except for credit and budgetary organizations, are established. The provision does not apply when preparing reports for internal purposes, state statistical observation, reporting for credit institutions and for other special purposes.
Section II "Definitions" gives the concepts of financial statements, reporting period, reporting date and user. At the same time, financial statements are defined as a unified system of data on the property and financial position of an organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.
In section III "Composition of financial statements and General requirements to it ”it is indicated that the financial statements consist of:
balance sheet;
Profit and loss statement;
Applications to them provided regulations;
An auditor's report confirming the accuracy of the organization's financial statements;
Explanatory note.
Further, the following requirements for financial statements are set out: reliability and completeness, neutrality, integrity, consistency, comparability, compliance with the reporting period, correctness of execution. They are additional in relation to the assumptions and requirements disclosed in PBU 1/98 "Enterprise Accounting Policy".
The requirement of reliability and completeness means that the financial statements must give a reliable and complete picture of the property and financial position of the organization, as well as the financial results of its activities. At the same time, financial statements formed and compiled on the basis of the rules established by the regulatory acts of the system of regulatory accounting regulation in the Russian Federation are considered reliable and complete.
If during the preparation of financial statements it is revealed that there is insufficient data to form a complete picture of the financial position of the organization, then relevant additional indicators and explanations are included in the financial statements.
To achieve a reliable and complete reflection financial results and the financial position of the organization when reporting in exceptional cases (for example, during the nationalization of property), deviations from the rules established by PBU 4/99 are allowed.
The requirement of neutrality means that when preparing financial statements, the neutrality of information must be ensured, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
The requirement of integrity necessitates the inclusion in the financial statements of data on all business transactions carried out both by the organization as a whole and by its branches, representative offices and other divisions, including those allocated to separate balance sheets.
The consistency requirement is based on the need to maintain consistency in the content and forms of the balance sheet, income statement and explanations to them from one reporting year to another.
In accordance with the requirement of comparability, the financial statements must contain data that allow them to be compared with similar data for the years preceding the reporting one. The Regulations stipulate that if they are not comparable for a number of reasons, then the data of previous periods are subject to adjustment according to the established rules.
The requirement to comply with the reporting period means that the period from January 1 to December 31 inclusive is adopted as the reporting year in Russia, i.e. reporting year coincides with the calendar. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period (December 31 for the annual accounting report and other last days of the month for periodic financial statements, for example, for reporting for January-February in leap years- February 29).
The requirement for correct execution is associated with compliance with the formal principles of reporting: compiling it in Russian, in the currency of the Russian Federation (in rubles), signing by the head of the organization and the specialist in charge of accounting (chief accountant), etc.
PBU 4/99 also defines approaches to disclosing material information based on its importance to interested users.
Indicators of individual assets, liabilities, income, expenses and business transactions in the financial statements:
Should be given separately, if they are significant and if without them it is impossible to assess the financial position of the organization or the financial results of its activities by interested users;
Can be cited the total amount with disclosure in the explanations to
balance sheet and the income statement, 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.
Sections IV "Contents of the balance sheet", V "Contents of the income statement", VI "Contents of explanations to the balance sheet and income statement", VII "Rules for evaluating the items of the financial statements" and VIII "Information accompanying the financial statements" .
Section IX "Audit of Accounting Statements" states that in the cases provided for federal laws, financial statements are subject to mandatory audit. Final part auditor's report must be attached to the financial statements.
Section X "Publicity of financial statements" sets out the main conditions for ensuring this publicity. It is announced that the financial statements are open to users - founders (participants), investors, credit institutions, creditors, buyers, suppliers, etc. statistics and other users established by the legislation of the Russian Federation.
Section XI "Interim financial statements" indicates that these statements are prepared for the month, quarter on an accrual basis from the beginning of the reporting year. It consists of a balance sheet and a profit and loss account, unless otherwise provided by the legislation of the Russian Federation or the founders (participants) of the organization. When compiling these reporting forms, they proceed from the general requirements for financial statements and the rules for evaluating balance sheet items and the income statement.
PBU 4-99 - the organization's financial statements are compiled on its basis - is a reference book for accountants when reporting. Read about how to apply PBU 4-99 - Accounting statements of an organization in our material.
PBU 4/99 (hereinafter referred to as PBU) was introduced for mandatory application by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n. This PBU is a methodological basis and a set of rules for the formation of reporting of legal entities. Its effect applies to all organizations, with the exception of credit and state (municipal) institutions (clause 1 of the PBU), which are guided in matters of reporting by special methodological documents, also approved by the Ministry of Finance of the Russian Federation. For example, autonomous municipal institutions act in accordance with the order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n.
In PBU 4/99, the accountant will be able to find answers to questions (paragraph 3 of PBU):
Read about who can form accounting in a simplified form in this article.
Accounting should be neutral, that is, satisfy the interests of all groups of its users (clause 7 of PBU), which can be divided into external and internal.
Internal includes business owners, executives, internal services and company employees. For example, top managers are important final financial indicators for strategic planning of activities and adjustment of the current plan; sales professionals will be interested in information about accounts receivable counterparties for the purpose of its further recovery.
For internal purposes, the balance sheet may:
External Users financial information may be needed for various purposes:
For the correct analysis of reporting indicators, various methods are used, which you will learn about from our material. "Rules and methods for estimating balance sheet items" .
The latest (current) edition of PBU 4/99 is dated 11/08/2010 with amendments made by the Decision Supreme Court RF No. AKPI17-1010 dated January 29, 2018. Compared with the text that existed before it, the provisions of the PBU have changed slightly.
The updates turned out to be related to the replacement of wording. Definition " budget organizations” was replaced by “state (municipal) institutions” due to a change in the status of the latter (Order of the Ministry of Finance of the Russian Federation of 08.11.2010 No. 142n). Such institutions were divided into budgetary, autonomous and state-owned.
The balance sheet should indicate the financial position of the company at the reporting date (paragraph 18 of PBU). This is achieved by reflecting, at that date, data on asset and liability account balances. The balance sheet includes numerical indicators reflected in its 5 sections (clause 20 of PBU):
Income and expenses in the statement of financial results are divided into ordinary and other, which must be represented by several numerical indicators (paragraph 23 of PBU).
Explanations to the balance sheet and the financial results report have the form of 3 additional reports (on the movement Money, change in capital, intended use of funds) and an explanatory note (clause 28 of PBU).
Explanations for accounting should contain the following information (clause 27 of PBU):
And also (clause 31 PBU):
The cash flow statement should reflect information on cash for 3 types of activities: financial, current and investment. It discloses the actual data on the balances at the beginning and end of the reporting period, the receipt and expenditure of funds (paragraph 29 of PBU).
The statement on changes in capital should inform about the decrease and increase in capital: additional, authorized, reserve (clause 30 of PBU).
The explanatory note must contain a note that the statements are prepared in accordance with the requirements of Russian accounting legislation (clause 25 of PBU).
Explanations should contain information about the applicable accounting policy and additional information, disclosing the data entered in the reporting (paragraph 24 of PBU). This information cannot be shown in the balance sheet and income statement. But without them it is impossible to give a real assessment of the financial condition of the enterprise.
On the legislative level cases of mandatory annual audit of accounting records have been established (Article 5 of the Law “On audit activity"No. 307-FZ dated December 30, 2008):
The auditor's report is a mandatory appendix to the accounting of the enterprise subject to audit (paragraph 41 of PBU).
Since accounting must be open to its users, the enterprise needs to provide access to it. Some companies are required to publish their financial statements. These include:
Public joint-stock companies are exempted from the obligation to publish accounting records in print media (letter of the Ministry of Finance of the Russian Federation dated 05.06.2014 No. 45n).
PBU 4-99 - The financial statements of an organization are mandatory for use by all legal entities in our country, except for credit and state (municipal) organizations. This document fixes the composition of accounting, its content, the procedure for compiling and publishing. Accounting must be complete and reliable, as well as formed in accordance with the norms of the current legislation. The financial statements include 6 forms. In cases of a mandatory audit, its conclusion is attached to the accounting.
Accounting (financial) reporting– necessary for users of this reporting to accept economic decisions financial position information 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" register of non-profit organizations performing the functions of a foreign agent - must prepare accounting (financial) statements in accordance with 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 state registration no later than three months after the end of the reporting period in the manner prescribed by Order of Rosstat dated March 31, 2014 N 220. When submitting a mandatory copy of the prepared annual accounting (financial) statements, which are subject to mandatory audit, the audit report on it is submitted together with such statements 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 06.12.2011 N 402-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 unsubmitted (lately submitted) form (component) of accounting ( financial reporting). 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 website has a special section 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.
To transform Russian reporting into reporting prepared in accordance with international standards(IFRS) there is an online program "".
Still have questions about accounting and taxes? Ask them on the accounting forum.
Accounting statements (financial statements): details for an accountant
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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ON THE APPROVAL OF THE REGULATION ON ACCOUNTING
ACCOUNT "ACCOUNTING STATEMENTS OF THE ORGANIZATION" (PBU 4/99)
In accordance with the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 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
POSITION
ON ACCOUNTING "ACCOUNTING STATEMENTS
ORGANIZATIONS" (PBU 4/99)
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n)
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 budgetary organizations.
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 participants in the securities market and other organizations in the field of financial intermediation;
publication of financial statements.
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 an organization and on the results of its economic activities, 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.
III. Composition of financial statements
and general requirements
5. The financial statements consist of the balance sheet, profit and loss statement, annexes to them and an explanatory note (hereinafter referred to as the appendices to the balance sheet and income statement and explanatory note are referred to as explanations to the balance sheet and profit and loss account), as well as an auditor's report confirming the accuracy 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 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 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 on 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 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 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.
