International Journal of Applied and Basic Research. International Journal of Applied and Basic Research

1. All organizations are required to draw up financial statements based on synthetic and analytical accounting data. 2. The financial statements of organizations, with the exception of the statements of budgetary organizations, as well as public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services, except for the disposed property), consist of (paragraph as amended , entered into force on July 30, 1998 by the Federal Law of July 23, 1998 N 123-FZ, - see the previous edition): a) balance sheet; b) income statement; c) annexes to them provided for by regulatory enactments; d) an audit opinion or an opinion of the auditing union of agricultural cooperatives, confirming the reliability of the organization's financial statements, if it is subject to mandatory audit or mandatory audit in accordance with federal laws (subparagraph as amended by the Federal Law of November 3, 2006 N 183-FZ, - see the previous edition); e) explanatory note. The composition of the financial statements of budgetary organizations is determined by the Ministry of Finance of the Russian Federation. For public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services, except for retired property), a simplified composition of the annual financial statements is established in accordance with Article 15 of this Federal Law (the paragraph is additionally included with July 30, 1998 Federal Law of July 23, 1998 N 123-FZ): 3. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation. Other bodies regulating accounting approve, within their competence, the forms of financial statements of banks, insurance and other organizations and instructions on the procedure for filling them out that do not contradict the regulations of the Ministry of Finance of the Russian Federation. 4. An explanatory note to the annual financial statements must contain significant information about the organization, its financial position, comparability of data for the reporting and previous years, valuation methods and significant items of financial statements.

The explanatory note should report on the facts of non-application of accounting rules in cases where they do not allow to reliably reflect the property status and financial results of the organization, with appropriate justification. Otherwise, non-application of accounting rules is considered as an evasion from their implementation and is recognized as a violation of the legislation of the Russian Federation on accounting.

In the explanatory note to the financial statements, the organization announces changes in its accounting policy for the next reporting year. 5. Accounting statements are signed by the head and chief accountant (accountant) of the organization. The financial statements of organizations in which accounting is maintained by a centralized accounting department, a specialized organization or a specialist accountant, shall be signed by the head of the organization, centralized accounting department or a specialized organization, or a specialist accountant conducting accounting. 6. Financial statements are compiled, stored and presented to users of financial statements in the prescribed form on paper. If there are technical capabilities and with the consent of the users of financial statements specified in Article 15 of this Federal Law, an organization may submit financial statements in electronic form in accordance with the legislation of the Russian Federation (the clause was additionally included from April 13, 2002 by Federal Law No. 32-FZ).

Signed annual financial statements are subject to revision if, after signing, but before approval, a significant error of the previous reporting year is discovered.

Reporting to the Pension Fund for the quarter of 2015

Due to the fact that companies submit a single report form to the FIU, it is safer to follow the recommendations of Article 8 of Law No. 27-FZ. Article 8 of Law No. 27-FZ states that the number of employees must also include contractors under civil law contracts, for whose remuneration insurance premiums were accrued. That is, if the company had 25 employees in 2014, it must submit a report electronically. Otherwise, she faces a fine of 200 rubles.

Determining the value of net assets in 2015

The new Procedure for determining the value of net assets was approved by the Order of the Ministry of Finance of Russia dated August 28, 2014 N 84n. The document entered into force on 04.11.2014. The procedure for determining the value of net assets was adopted, among other things, in accordance with paragraph 3 of Art. 35 of the Federal Law of December 26, 1995 N 208-FZ and paragraph 2 of Art. 30 of the Federal Law of February 8, 1998 N 14-FZ. The above norms state that the value of the company's net assets is determined according to accounting data in the manner established by the federal executive body authorized by the Government of the Russian Federation.

If after sending the report from the tax office a negative protocol was received

The log says "xsd schema file not found." This error is due to incorrect processing of files in the IFTS. If the deadline has not yet arrived, please resend the report. But let's say the key date is behind us. Then check the availability of the declaration in the inspection base through ION or in person. If your declaration is missing, then be sure to notify the IFTS in writing. Attach the special operator's report on sending the report to the appeal. In such a situation, inspectors should not issue a fine.

Compilation of financial statements by a company on a simplified basis

Companies - small businesses (hereinafter - small businesses), which include, among other things, organizations on a "simplified" basis, have the right to draw up only two forms - a balance sheet and a statement of financial results. It is enough to give indicators in them in general terms, without detailing (clause 6 of order No. 66n). However, explanations may be needed if the simplified reporting forms do not contain important information and do not allow assessing the financial position of the company. This is stated in the letter of the Ministry of Finance of Russia dated April 3, 2012 No. No. 03-02-07/1–80.

Closing the year: reformation of the balance sheet

Before proceeding directly to the closing of the year, it is necessary to make sure that all documents are submitted to the accounting department and all financial and business transactions are reflected in the accounts. Full confidence that all the assets and liabilities of the organization are reflected in the accounting can only be given by an inventory. Recall that before the preparation of annual reports, it is necessary to conduct an inventory. According to Art. 11 of Federal Law N 402-FZ, assets and liabilities are subject to inventory, in which the actual presence of the relevant objects is revealed and compared with the data of accounting registers.

We hand over reports: by mail, on a flash drive, on paper, by TKS

Tax reporting on telecommunications channels must be submitted by those companies that have an average number of employees per year of more than 100 people. Calculations on insurance premiums must be sent in electronic form by all organizations with an average headcount of more than 50 people. Accordingly, if the organization has exactly 50 people, it will have to report to the FIU in electronic form. But the rest of the firms have the right to choose one of four methods for submitting declarations and settlements: by mail, in electronic form on a CD or flash drive, in paper form (you can also print a reporting form with barcodes), via telecommunication channels. See below for details on each delivery method.

We present personalized reporting to the Pension Fund in accordance with new forms

The insurance contributions calculated according to the additional tariff are directed to finance the insurance part of the labor pension, and to replenish its solidarity part. Such amounts are not reflected in the general part of the individual personal account of the insured person. But the management of the Fund nevertheless considered it appropriate to receive information on the accrued amounts of payments and remuneration for each insured person who has the right to early appointment of an old-age pension. In connection with this, the Resolution of the Board of the PFR of January 28, 2013 N 17p was amended to the Resolution of the Board of the PFR of July 31, 2006 N 192p, which approved the Forms of documents for individual (personalized) accounting in the system of compulsory pension insurance and Instructions for filling them out.

Simplified accounting (financial) reporting for small businesses

The trend towards a simplified procedure for the presentation of financial statements for small businesses was identified in the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n "On the forms of financial statements of organizations." Only the balance sheet and income statement were included in the annual financial statements of these entities. After the release of Law N 402-FZ, by Order of the Ministry of Finance of Russia dated 17.08.2012 N 113n, amendments were made to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n, in particular, new forms of the balance sheet and income statement for small businesses that need apply from 2012 financial statements.

Advances in the balance sheet with or without VAT

Financiers traditionally express their point of view on some of the nuances of the preparation of financial statements in the annual recommendations for the audit of annual financial statements. The most recent of them - on the audit of financial statements for 2012 - were sent by Letter of the Ministry of Finance of Russia dated 09.01.2013 N 07-02-18 / 01. But, perhaps, the opinion of officials has never caused so much excitement and controversy - moreover, on several positions at once. And one of them was just an indication of the procedure for assessing debts for paid and received advances (prepayment). The essence of the requirements of the specialists of the financial department is that it is necessary to reflect the balances of outstanding advances and prepayments in the balance sheet minus the corresponding amounts of VAT. The meaning of the financiers' proposal is to "roll up" the amounts of advances and prepayments and the amounts of VAT related to them. In other words, subtract from the balance of received ("unworked") advances and prepayments the corresponding VAT that was charged on these receipts in order to obtain a "net" payable in terms of advances and prepayments received.