9.PBU 4/99 “Accounting statements of an organization”, its meaning and content.

1. These Regulations establish the composition, content and methodological basis for the preparation 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 to a credit organization in accordance with its requirements, and compilation of reporting information for other special purposes, if the rules for the preparation of such reports and information does not provide for the use of this Regulation.

3. These Regulations are applied by the Ministry of Finance of the Russian Federation when establishing:

standard forms of financial statements and instructions on the procedure for preparing statements;

simplified procedure for preparing 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 an 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.

Accounting reporting consists of accounting. balance sheet, profit and loss statement, appendices and explanatory notes, as well as an audit report confirming the reliability of the accounting. reporting org., if it is in accordance with the federation. subject to mandatory audit by law.

4. Accounting statements must provide a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Financial statements prepared on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.

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 over others is excluded.

Information is not neutral if, through selection or presentation, it influences the decisions and evaluations of users to achieve predetermined results or consequences.

Accounting organizational reporting must include performance indicators of all branches, representative offices and other divisions.

When drawing up a balance sheet, profit and loss statement and explanations thereto, an organization must adhere to its accepted content and form consistently from one reporting period to another.

Changes to the accepted content and form of the balance sheet, profit and loss statement and explanations thereto are permitted in exceptional cases, for example, when the type of activity changes.

For each numerical indicator of the financial statements, except for the report prepared for the first reporting period, data must be provided for at least two years - the reporting year and the one preceding the reporting one.

Accounting articles balance sheet, profit and loss account and other separate forms of accounting. statements that, in accordance with accounting provisions, 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 not provided (in forms developed independently and in an explanatory note) .

When preparing accounts. reporting 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 considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.

Accounting statements must be prepared in Russian. Accounting statements must be prepared in the currency of the Russian Federation. Accounting statements are signed by the head and chief accountant (accountant) of the organization.

In the buhg. assets and liabilities must be presented in the balance sheet with a subsection. depending on the term of circulation (repayment) for short-term. and long term Assets and liabilities are presented as short-term if their circulation (repayment) period is no more than 12 months after the reporting date. dates or duration of transactions. cycle if it exceeds 12 months. All other assets and liabilities are presented as non-current.

Gains and losses report must characterize the financial results of the organization for the reporting period.

In the income statement, income and expenses should be shown with a division into ordinary and other.

Contents of the notes to the balance sheet and profit and loss account: Explanations to the balance sheet and income statement should disclose information related to the organization's management program and provide users with additional information that is not appropriate to include in the balance sheet and income statement, but which is necessary for users of accounting. reporting for a real assessment of financial regulations of the organization, financial results of its activities and changes in its financial. position

The explanations to the balance sheet and profit and loss statement must indicate that the financial statements were prepared by the organization based on the accounting and reporting rules in force in the Russian Federation, except in cases where the organization made deviations from these rules when preparing the financial statements in accordance with paragraph 6 of these Regulations.

Significant deviations must be disclosed in the accounting. reporting indicating the reasons that caused these deviations, as well as the effect that these deviations had on understanding the state of finance. position of the organization, reflection of financial results of its activities and changes in its financial. provision. The financial statements must disclose data on cash flows in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.

Cash flow statement should characterize changes in the financial position of the organization in the context of current, investment and financial activities.

The balance sheet data at the beginning of the reporting period must be comparable with the balance sheet data 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 Policies of the Organization”).

In the financial statements, offsets between items of assets and liabilities, items of profit and loss are not allowed, except in cases where such offset is provided for by the relevant accounting provisions.

Information accompanying financial statements: An organization may provide additional information accompanying the financial statements if the executive body considers it useful for interested users in making economic decisions.

Publicity of financial statements: Accounting statements are open to users - founders (participants), investors, credit institutions, lenders, buyers, suppliers, etc. The organization must provide an opportunity for users to familiarize themselves with the accounting statements.

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.

Interim financial statements: The organization must prepare interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise established by the legislation of the Russian Federation. 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 the founders ( participants) of the organization.

In cases provided for by federal laws, financial statements are subject to mandatory audit. The final part of the auditor's report issued based on the results of the mandatory audit of financial statements must be attached to these statements.

ORDER

ON APPROVAL OF ACCOUNTING REGULATIONS

ACCOUNTING "ACCOUNTING REPORTING OF THE ORGANIZATION" (PBU 4/99)

dated 08.11.2010 N 142n)

In accordance with the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collection of Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. Approve the attached Accounting Regulations “Accounting statements of an organization” (PBU 4/99).

2. The Order of the Ministry of Finance of the Russian Federation dated February 8, 1996 No. 10 “On approval of the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/96)” shall be declared invalid.

3. Put this Order into effect starting with the 2000 financial statements.

Minister of Finance

Russian Federation

M. KASYANOV

According to the conclusion of the Ministry of Justice of the Russian Federation, this Order does not require state registration.

Approved

By order

Ministry of Finance

Russian Federation

dated 07/06/99 N 43n

Accounting Regulations "accounting statements of an organization" (PBU 4/99)

(as amended by Orders of the Ministry of Finance of the Russian Federation dated September 18, 2006 N 115n,

dated 08.11.2010 N 142n)

I. General provisions

1. These Regulations establish the composition, content and methodological basis for the preparation 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 Order of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 142n)

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 to a credit organization in accordance with its requirements, and compilation of reporting information for other special purposes, if the rules for the preparation of such reports and information does not provide for the use of this Regulation.

3. These Regulations are applied by the Ministry of Finance of the Russian Federation when establishing:

standard forms of financial statements and instructions on the procedure for preparing statements;

simplified procedure for preparing 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 an 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;

procedure for publishing financial statements.

II. Definitions

4. For the purposes of these Regulations, the concepts below mean the following:

financial statements- a unified system of data on the property and financial position of the organization and the results of its economic activities, compiled on the basis of accounting data in established forms;

reporting period - the period for which the organization must prepare financial statements;

reporting date - the date as of which the organization must prepare financial statements;

user - a legal or natural person interested in information about the organization.

Enterprises with the status of a legal entity, in accordance with the legislation of the Russian Federation, are required to maintain reports. One of the main regulations governing this procedure is PBU 4/99. What are its main points? What should the structure be in accordance with the standards set forth in this regulatory act?

What is the normative act PBU 4/99?

The considered source of law was put into circulation by Order of the Ministry of Finance of the Russian Federation No. 43n, which was issued on July 6, 1999. This normative act is classified as a Regulation. Its full name is the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/99).

Why do you need an appropriate source of law? This regulatory act defines the structure, as well as the methodological basis for enterprises

The jurisdiction of the considered source of law applies to all legal entities, except banks, as well as state and municipal structures. Also, PBU 4/99 may not apply if it is formed by an enterprise for internal needs, in order to provide statistical reporting and accounting documentation by business entities for interested parties in a manner that is not directly regulated by Order of the Ministry of Finance No. 43n.

The document in question should not be used when drawing up:

• reporting generated by an economic entity for internal purposes, as well as compiled for statistical institutions;
• information prepared by a banking organization in accordance with established requirements, unless otherwise provided by separate rules.

It may be noted that the corresponding source of norms can be used directly by the Ministry of Finance for the purposes of:

• definitions of standard models and guidelines for them;
• special reporting procedures for small businesses and non-profit organizations;
• establishing rules for creating consolidated reporting, as well as documentation when changing the status of an enterprise.

Thus, the standard in question is a universal source with a fairly broad jurisdiction.

The source of law under consideration establishes a number of definitions that it is advisable for enterprises to adhere to when preparing reports.

Definitions according to PBU 4/99

We are talking about definitions of terms such as:

• financial statements;
• reporting date, period;
• user.

Accounting statements, in accordance with the provisions of PBU 4/99, should be understood as a unified internal corporate system of knowledge about the financial position of the company, as well as the results of the company’s economic activities, compiled on the basis of information reflected in accounting.

In PBU 4/99 we mean the period within which the corresponding type of reporting should be generated in the organization. The reporting date, in turn, is understood as the date as of which an economic entity is required to provide reporting.

Another term that is disclosed in the source of law under consideration is user. This is understood as an individual or organization that is interested in obtaining information about an economic entity.

PBU 4/99 “Accounting statements of an organization” defines the composition of the relevant documentation of the enterprise, as well as the requirements for it. Let's look at them.

Composition of reporting

In accordance with the provisions of PBU 4/99 "Accounting statements of an organization", the company's financial statements include:

• balance;
• a report recording profits and losses;
• special applications to the balance sheet and report;
• explanatory note;
• in cases provided for by law - an auditor's report.

In turn, the source of law under consideration establishes a wide range of requirements for the company’s financial statements. Let's study them.

Document requirements

In accordance with PBU 4/99 "Accounting statements of an organization", documents that are generated by an enterprise must reflect reliably and in the necessary completeness an idea of ​​the state of affairs in the business, the results of the company's economic activities, and trends characterizing the economic performance of the company.

The main criterion for the completeness and reliability of reporting is its compliance with the rules established by regulations adopted by the competent authorities. If, when preparing the relevant documents, insufficiency of certain data is revealed, the company must include the necessary additional indicators and explanations in the reporting.

In extreme cases, PBU 4/99 allows for this scenario; an enterprise may deviate from the established standards if it is not possible to obtain the necessary indicators for objective reasons.

The information that is collected during the reporting process should be neutral. Its application should not influence the decisions taken by competent persons in the course of assessing financial results.

The most important requirement for the financial statements of a legal entity is that it must include indicators that reflect the results of the economic activities of all its divisions, representative offices, as well as other structures, including those that have separate balance sheets.

The enterprise needs to ensure the most important compliance with the Accounting Regulations “Accounting Statements of the Organization” (PBU 4/99), which consists in the consistent generation of documents, taking into account the continuity of the structure of the form in which indicators are recorded for different reporting periods. The forms of documents used as the basis for drawing up a balance sheet, a statement recording profits and losses, as well as sources supplementing them, must therefore be constant. They are subject to change in exceptional cases. Alternatively, if the type of activity of the company changes. At the same time, the organization must be ready to justify the corresponding changes through separate explanations to the balance sheet, as well as the statement reflecting profits and losses.

Accounting statements, their composition and content PBU 4/99 contains the relevant standards) must be formed taking into account the continuity of indicators for different reporting periods. If discrepancies are detected between the relevant data, the accountant can make the necessary adjustments to certain indicators. In this case, information about it must be reflected in additions to the balance sheet and report reflecting the profits and losses of the enterprise.

Reflection of economic indicators in reporting: nuances

There are a number of nuances that characterize the recording of key indicators in the financial statements - they are also provided for in the document “Accounting statements of an organization” PBU 4/99. Briefly about them the following can be noted. Indicators about the assets, liabilities, revenues and expenses of the company must be reflected separately if they are very important for a reliable assessment of the state of affairs in the company. In turn, these indicators may be reflected in additions to the balance sheet and report if they are not particularly important for assessing the state of the business.

Reporting date and year

In accordance with the regulatory source under consideration, when preparing accounting documentation, an enterprise must keep in mind that the reporting date should be considered the last calendar day of the corresponding period. The reporting year corresponds to the period from January 1 to December 31. The first reporting year for a new organization is the period from the date of registration of the company to December 31. If the company was created after October 1, then the first reporting year for it corresponds to the period from the date of registration with government agencies to December 31, thus the next year.

Accounting statements: other requirements

Let's consider other significant requirements for the preparation of financial statements in accordance with PBU 4/99. Thus, it should be noted that each of its components - balance sheet, report, additions to them, auditor's report - must contain:

• Name;
• reporting date or period for which reporting is provided;
• name of the company providing the documents;
• information about the organizational and legal form of the business;
• format for reflecting reporting indicators.

The order approving the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99 instructs accountants to draw up documentation:

• in Russian;
• indicate indicators in rubles.

The relevant reporting must be certified:

• head of the company;
• chief accountant or other employee exercising powers to maintain accounting.

Balance sheet structure

It will be useful to study the structure of two key accounting documents - the balance sheet and the report, which reflects the profits and losses of the company. Let's start with the first source.

Contains an asset and a liability. The corresponding indicators characterize the economic position of the company at the reporting date. As far as the assets and liabilities of the firm are concerned, they should be classified into current and long-term. The first are those whose duration does not exceed 12 months. The second ones, on the contrary, are those that can be repaid by the obligated party 12 months after the conclusion of the contract and later.

Report structure

The next most important document is a report that reflects profit and loss indicators. Using this source, in particular, income classification can be carried out on the basis of PBU 4/99 “Accounting statements of an organization”. The document in question must reflect the results of the company’s economic activities for the reporting period. The main indicators in it are thus correlated with income and expenses, which are classified into ordinary and other.

Explanations for the balance sheet and report

Another important type of sources included in a company’s financial statements are explanations to the balance sheet and report reflecting the company’s profits and losses. The corresponding additions are intended to disclose information that relates to the company’s accounting policy and is necessary for interested parties to make a reliable assessment of the company’s financial performance.

If the explanations require to reflect deviations from the rules made by a competent specialist of the company when preparing reports, the reason for this deviation is recorded. In addition, the company needs to reflect the financial consequences of allowing non-compliance with the rules of law governing the preparation of financial statements in enterprises.

Additions to accounting reporting sources must reflect information that relates directly to the organization’s economic activities and disclose them in the context of the information that is confirmed by accounting data. Thus, a person interested in obtaining the sources in question expects, first of all, to increase the reliability of information about the economic situation at the enterprise.

A mandatory criterion for the corresponding additions to PBU 4/99 “Accounting statements of an organization” is their compliance with the law, as well as internal regulations, if required based on the management policy of the corporation. If financiers had to abandon any norms, this should be recorded in the amendments under consideration. Thus, the relevant documents are intended to be transparent to any interested parties.

It can be noted that the legal act in question may correspond with others that regulate accounting at an enterprise. In this case, the financier needs to have prompt access to the relevant sources of rules in the latest edition, as well as to comments, clarifications and, if necessary, judicial practice on the use of the provisions of these sources of law.

I. General provisions

1. These Regulations establish the composition, content and methodological basis for the preparation 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 Order of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 142n)

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 to a credit organization in accordance with its requirements, and compilation of reporting information for other special purposes, if the rules for the preparation of such reports and information does not provide for the use of this Regulation.

3. These Regulations are applied by the Ministry of Finance of the Russian Federation when establishing:

• standard forms of financial statements and instructions on the procedure for preparing statements;
• simplified procedure for preparing 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 an 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;
• procedure for publishing financial statements.

II. Definitions

4. For the purposes of these Regulations, the concepts below mean the following:

• accounting statements - a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms;
• reporting period - the period for which the organization must prepare financial statements;
• reporting date - the date as of which the organization must prepare financial statements;
• user - a legal or natural person interested in information about the organization.

III. Composition of financial statements
and general requirements for it

5. Accounting statements consist of a balance sheet, a profit and loss statement, appendices thereto and an explanatory note (hereinafter, the appendices to the balance sheet and profit and loss report and the explanatory note are referred to as explanatory notes to the balance sheet and profit and loss report), and also an auditor’s report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws.

6. Accounting statements must provide a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Financial statements prepared on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.

If, when preparing financial statements based on the rules of these Regulations, an organization reveals that there is 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 these Regulations does not allow one to form 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 over others is excluded.

Information is not neutral if, through selection or presentation, it influences the decisions and evaluations of users to achieve predetermined results or consequences.

8. The organization’s financial statements must include performance indicators for all branches, representative offices and other divisions (including those allocated to separate balance sheets).

9. When drawing up the balance sheet, profit and loss statement and explanations thereto, the organization must adhere to its accepted content and form consistently from one reporting period to another.

Changes to the accepted content and form of the balance sheet, profit and loss statement and explanations thereto are permitted in exceptional cases, for example, when the type of activity changes. The organization must provide confirmation of the validity of each such change. A significant change must be disclosed in the notes to the balance sheet and income statement together with the reasons for the change.

10. For each numerical indicator of the financial statements, except for the report prepared for the first reporting period, data must be provided for at least two years - the reporting year and the one preceding the reporting year.

If the data for the period preceding the reporting period are not comparable with the data for the reporting period, then the first of these data are subject to adjustment based on the rules established by regulatory acts on accounting. Each material adjustment must be disclosed in the notes to the balance sheet and income statement along with the reasons for the adjustment.

11. Items of the balance sheet, profit and loss statement and other separate forms of financial statements that, in accordance with accounting provisions, 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 provided (in forms developed independently and in the explanatory note).

Indicators about 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 about certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet or profit and loss statement in a total amount with disclosure in the notes to the balance sheet and profit and loss statement, if each of these indicators individually is not significant for assessments 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 considered to be the last calendar day of the reporting period.

13. When preparing 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 considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.

14. Each component part of the financial statements provided for in paragraph 5 of these Regulations must contain the following data: name of the component part; indication of the reporting date or reporting period for which the financial statements were prepared; name of the organization indicating its organizational and legal form; format for presenting numerical indicators of financial statements.

15. Accounting statements must be prepared in Russian.

16. Accounting statements must be prepared 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 carried out on a contractual basis by a specialized organization (centralized accounting department) or a specialist accountant, the financial statements are signed by the head of the organization and the head of the specialized organization (centralized accounting department) or by a specialist conducting accounting.

18. The balance sheet must 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 period (maturity) into short-term and long-term. Assets and liabilities are presented as short-term if their maturity (maturity) period is no 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 these Regulations):

21. The profit and loss statement must characterize the financial results of the organization for the reporting period.

22. In the income statement, income and expenses must be shown with a division into ordinary and other.

23. The profit and loss statement must contain the following numerical indicators (taking into account what is stated in paragraphs 6 and 11 of these Regulations):

Proceeds from the sale of goods, products, works, services minus value added tax, excise taxes, etc. taxes and obligatory payments (net - revenue)

Cost of goods, products, works, services sold (except for commercial and administrative expenses)

Gross profit

Business expenses

Administrative expenses

Profit/loss from sales

Interest receivable

Percentage to be paid

Income from participation in other organizations

Other income

other expenses

Profit/loss before tax

Income tax and other similar mandatory payments

Profit/loss from ordinary activities
(as amended by Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 N 115n)

Net profit (retained profit (uncovered loss)

24. The notes to the balance sheet and income statement should disclose information relevant to the entity's accounting policies and provide users with additional information that is not appropriate to include in the balance sheet and income statement, but which is necessary for users of the financial statements to make a realistic 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 profit and loss statement must indicate that the financial statements were prepared by the organization based on the accounting and reporting rules in force in the Russian Federation, except in cases where the organization made deviations from these rules when preparing the financial statements in accordance with paragraph 6 of these Regulations.

Significant deviations must be disclosed in the financial statements, indicating the reasons that caused these deviations, as well as the effect 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 an organization is established by the Accounting Regulations “Accounting Policy of an Organization” (PBU 1/98) (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. Explanations to the balance sheet and profit and loss account must disclose the following additional information:

• on the presence at the beginning and end of the reporting period and the movement during the reporting period of certain types of intangible assets;
• 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 of leased fixed assets during the reporting period;
• 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;
• on the existence of certain types of receivables at the beginning and end of the reporting period;
• 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 partially paid; par value of shares owned by the 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 existence of certain types of accounts payable at the beginning and end of the reporting period;
• on sales volumes of products, goods, works, services by type (industry) of activity and geographic markets (activity);
• on the composition of production costs (distribution costs);
• on the composition of other income and expenses;
• about extraordinary facts of economic activity and their consequences;
• about any issued and received security for the organization’s obligations and payments;
• about events after the reporting date and contingent facts of economic activity;
• about discontinued operations;
• about affiliated persons;
• on state aid;
• about earnings per share.

28. Explanations to the balance sheet and profit and loss statement disclose information in the form of separate reporting forms (cash flow statement, statement of changes in capital, etc.) and in the form of an explanatory note.

The item in the balance sheet and income statement to which explanations are provided must indicate such disclosure.

33. The balance sheet data at the beginning of the reporting period must be comparable with the balance sheet data 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 Policies of the Organization”).

34. In the financial statements, offsets between items of assets and liabilities, items of profit and loss are not allowed, except in cases where such offset is provided for by the relevant accounting provisions.

35. The balance sheet must include numerical indicators in a net valuation, i.e. minus regulatory values, which must be disclosed in the notes to the balance sheet and profit and loss account.

36. The rules for evaluating individual items of financial statements are established by the relevant accounting provisions.

37. In case of deviation from the rules provided for in paragraphs 32 - 35 of these Regulations, significant deviations must be disclosed in the explanations to the balance sheet and profit and loss statement, along with an indication of the reasons that caused these deviations and the effect that these deviations had on understanding state of the financial position of the organization, reflection of the financial results of its activities and changes in its financial position.

38. Items in the financial statements prepared for the reporting year must be supported by the results of the inventory of assets and liabilities.

VIII. Information accompanying financial statements

39. An organization may provide additional information accompanying 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 of the organization’s activities over a number of years; planned development of the organization; expected capital and long-term financial investments; policy regarding borrowings, 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 measures, the main activities carried out and planned by the organization in the field of environmental protection, the impact of these activities on the level of long-term investments and profitability in the reporting year, characteristics of the financial consequences for future periods, data on payments for violation of environmental legislation are provided. , environmental payments and payments for natural resources, current environmental protection costs and the degree of their impact on the financial results of the organization.

IX. Audit of financial statements

40. In cases provided for by federal laws, financial statements are subject to mandatory audit.

41. The final part of the auditor’s report issued based on the results of the mandatory audit of 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 must provide an opportunity for users to familiarize themselves with the accounting 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 provided for by the legislation of the Russian Federation, the organization publishes its financial statements along with the final part of the audit report.

46. ​​Publication of financial statements is carried out no later than June 1 of the year following the reporting year, unless otherwise established by the legislation of the Russian Federation.

47. The date of submission of financial statements for an organization is considered to be the day of its mailing or the day of its actual transfer by ownership.

If the date of submission of financial statements falls on a non-working day (weekend), then the deadline for submission of financial statements is considered to be the first working day following it.

XI. Interim financial statements

48. The organization must prepare interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year, unless otherwise established by the legislation of the Russian Federation.

49. Interim financial statements consist of a balance sheet and a profit and loss account, unless otherwise established by the legislation of the Russian Federation or the founders (participants) of the organization.

1. This Regulation establishes the composition, content and methodological basis for the preparation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit organizations and state (municipal) institutions.

2. The provision does not apply when generating reporting developed by an organization for internal purposes, reporting compiled for state statistical observation, reporting information submitted to a credit organization in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for the preparation of such reporting and information the use of this Regulation is not intended.

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 preparing statements;
• simplified procedure for preparing 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 an 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;
• procedure for publishing financial statements.

II. Definitions

4. For the purposes of these Regulations, the concepts below mean the following:

• accounting statements - a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms;
• reporting period - the period for which the organization must prepare financial statements;
• reporting date - the date as of which the organization must prepare financial statements;
• user - a legal or natural person interested in information about the organization.

III. Composition of financial statements and general requirements for them

5. The financial statements consist of a balance sheet, a profit and loss statement, appendices to them and an explanatory note (hereinafter, the appendices to the balance sheet and profit and loss report and the explanatory note are referred to as explanatory notes to the balance sheet and profit and loss report), as well as the audit a conclusion confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws.

6. Accounting statements must provide a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Financial statements prepared on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.

If, when preparing financial statements based on the rules of these Regulations, an organization reveals that there is 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 these Regulations does not allow one to form 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 over others is excluded.

Information is not neutral if, through selection or presentation, it influences the decisions and evaluations of users to achieve predetermined results or consequences.

8. The organization's financial statements must include performance indicators for all branches, representative offices and other divisions (including those allocated to separate balance sheets).

9. When drawing up a balance sheet, profit and loss statement and explanations thereto, an organization must adhere to its accepted content and form consistently from one reporting period to another.

Changes to the accepted content and form of the balance sheet, profit and loss statement and explanations thereto are permitted in exceptional cases, for example, when the type of activity changes. The organization must provide confirmation of the validity of each such change. A significant change must be disclosed in the notes to the balance sheet and income statement together with the reasons for the change.

10. For each numerical indicator of the financial statements, except for the report prepared for the first reporting period, data must be provided for at least two years - the reporting year and the one preceding the reporting one.

If the data for the period preceding the reporting period are not comparable with the data for the reporting period, then the first of these data are subject to adjustment based on the rules established by regulatory acts on accounting. Each material adjustment must be disclosed in the notes to the balance sheet and income statement along with the reasons for the adjustment.

11. Items of the balance sheet, profit and loss statement and other separate forms of financial statements that are subject to disclosure in accordance with accounting provisions 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 provided (in forms developed independently and in the explanatory note).

Indicators about 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 about certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet or profit and loss statement in a total amount with disclosure in the notes to the balance sheet and profit and loss statement, if each of these indicators individually is not significant for assessments 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 considered to be the last calendar day of the reporting period.

13. When preparing 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 considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.

14. Each component of the financial statements provided for in paragraph 5 of these Regulations must contain the following data:

• name of the component part;
• indication of the reporting date or reporting period for which the financial statements were prepared;
• name of the organization indicating its organizational and legal form;
• format for presenting numerical indicators of financial statements.

15. Accounting statements must be prepared in Russian.

16. Accounting statements must be prepared 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 carried out on a contractual basis by a specialized organization (centralized accounting department) or a specialist accountant, the financial statements are signed by the head of the organization and the head of the specialized organization (centralized accounting department) or by a specialist conducting accounting.

IV. Contents of the balance sheet

18. The balance sheet must 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 their maturity (maturity) into short-term and long-term. Assets and liabilities are presented as short-term if their maturity (maturity) period is no 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 these Regulations):

Chapter	Group of articles	Articles
ASSETS
Fixed assets	Intangible assets	Rights to intellectual (industrial) property
		Patents, licenses, trademarks, service marks, other similar rights and assets
		Organizational expenses
		Business reputation of the organization
	Basic facilities	Land plots and environmental management facilities
		Buildings, machinery, equipment and other fixed assets
		Construction in progress
	Profitable investments in material assets	Property for leasing
		Property provided according to rental agreement
	Financial investments	Investments in subsidiaries
		Investments in associates
		Investments in other organizations
		for a period of more than 12 months
		Other financial investments
Current assets	Reserves	Raw materials and other similar values
		Costs in work in progress (distribution costs)
		Finished goods, goods for resale and goods shipped
		Future expenses
	Tax for added value according to acquired values	---
	Accounts receivable	Buyers and clients
		Bills receivable
		Debt of subsidiaries and dependent companies
		Debt of participants (founders) on contributions to the authorized capital
		Advances issued
		Other debtors
	Financial investments	Loans provided to organizations for a period of less than 12 months
		Own shares purchased from shareholders
		Other financial investments
	Cash facilities	Current accounts
		Currency accounts
		Other cash
PASSIVE
Capital and reserves	Statutory capital	---
	Additional capital	---
	Spare capital	with legislation
		Reserves formed in accordance with with constituent documents
	retained earnings (uncovered loss is deducted)	---
long term duties	Borrowed facilities	Loans due to be repaid more than 12 months after the reporting date
		Loans due to be repaid more than 12 months after the reporting date
	Others obligations	---
Short-term liabilities	Borrowed facilities	Loans due to be repaid within 12 months after the reporting date
		Loans due to be repaid within 12 months after the reporting date
	Accounts payable	Suppliers and contractors
		Bills payable
		Debt to subsidiaries and dependent companies
		Debt to the organization's personnel
		Debt to the budget and state extra-budgetary funds
		Debt to participants (founders) for payment of income
		Advances received
		Other creditors
	Income future periods	---
	Reserves for upcoming expenses and payments	---