Articles on accounting financial statements.
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 referred to as small enterprises), 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 (including a printed 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 Fund's management still 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 PFR Board of January 28, 2013 N 17p was amended to the Resolution of the PFR Board of July 31, 2006 N 192p, which approved the Forms of documents for individual (personalized) accounting in the compulsory pension insurance system 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 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 VAT amounts. 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 the received ("unworked") advances and prepayments the corresponding VAT, which was charged on these receipts, in order to obtain a "net" accounts payable in terms of received advances and prepayments.
On account 97 "Deferred expenses" take into account the expenses of the current period, which must be written off in the future. In the article, you will learn what relates to deferred expenses and how to take them into account on account 97 "Deferred expenses" in 2019. 44724
September 6, 2019
Deferred income is the income that the company will receive in the future on the basis of contracts and other documents. In the balance sheet, the line "Deferred income" reflects subsidies, technical support funds and other similar receipts. In the article, you will learn how to correctly reflect such receipts in the accounting and balance sheet. 14688
June 29, 2019
What is an asset and liability balance sheet? How do assets and liabilities take their place on the balance sheet? In what terms should transactions be measured and should the figures be rounded off in order for the balance sheet to be accurate? Detailed answers to these questions will be useful for both novice and experienced accountants. 7905
June 14, 2019
In 2019, a mandatory audit must be carried out by companies that meet certain criteria. For example, the sum of revenue and assets matters. You will learn all the cases when it is necessary to undergo a mandatory audit in the article. 30447
May 28, 2019
The tax authorities have updated the average values of the tax burden by type of activity for 2019. To reduce the risk of on-site inspection, it is safer to adhere to the new indicators. In the article, you will find out the safe tax burden by type of economic activity in 2019. 205147
April 5, 2019
Before proceeding with the reformation of the balance, check that all documents have been submitted to the accounting department and all transactions are reflected in the accounts. To do this, take inventory. And only after that you can carry out the reformation of the balance. 34163
March 29, 2019
Accounts receivable in the balance sheet on line 1230 are the amounts that counterparties owe to the enterprise as of the reporting date of the year - December 31. The correct formation of the indicator will show reliable information about the financial reliability of the company. 23499
March 25, 2019
What should be considered deferred expenses, what are advances, and what are current expenses of the company? What are the rules for recording deferred expenses? When should they be checked? You will learn about this from our material 63217
March 20, 2019
Section V "Current liabilities" consists of six lines - 1510, 1520, 1530, 1540, 1550 and 1500. This section should reflect information about the organization's obligations with a maturity of less than 12 months after the reporting date. 59501
March 13, 2019
February 28, 2019
The 2019 income statement is a form for income, expenses and financial results for 2018. In the article, we provided a table with a transcript of the articles of the report. You will also find samples of how to fill out the form, you can download the form and fill out the report online. 127113
The 2019 cash flow statement is for 2018. Take the form from the order of the Ministry of Finance No. 66n. In the article you will find a sample of filling out a report for 2019. The report shows all the company's receipts from current, investment or financial operations. 13359
The statement of changes in equity (form 3) for 2018 is a turnover sheet, which is filled out at the end of each year. You can download the form and a sample of filling out the form, which will be handed over in 2019 for 2018, in the article. 42354
The balance sheet for 2018, or as Form 1 is also called, is submitted by companies in 2019 no later than April 1. The form is taken from the order of the Ministry of Finance No. 66n. There are two types - for ordinary companies and those who have the right to keep simplified accounting. You can download the forms for free using the links from the article. 219594
January 31, 2019
January 28, 2019
The form of the balance sheet for 2018 was approved in the order of the Ministry of Finance 66n. Download the balance form in Word and Excel right in the article. You can fill out reports both in a standard form and in a simplified form. But the second option is not suitable for all companies. 17821
January 25, 2019
The balance sheet under the simplified tax system for 2018 is mandatory for delivery. Companies can use either the standard form or the simplified form. True, not everyone can simplify reporting. How to prepare reports and an example of filling out a balance sheet, see the article. 61108
January 18, 2019
The financial statements for 2018 show the size of the property and the financial condition of the company. The Ministry of Finance revised the composition of financial statements, but not for everyone. Changes in reporting for 2018, deadlines and report forms in excel can be found in the article. 39897
January 14, 2019
In 2019, draw up an explanatory note to the balance sheet and income statement. This mandatory document is needed for internal users and external - investors, analysts and other interested parties. How to draw up an explanatory note to the balance sheet for 2018 in 2019, you will learn in the article. 75964
December 25, 2018
An interim balance sheet upon liquidation of an LLC is drawn up when the deadline for creditors' claims expires. The report form was not approved, but there is a list of mandatory information. We will tell you how to fill out the liquidation balance sheet 2018 - 2019 and give an up-to-date sample. 28733
December 13, 2018
In 2019, issue a certificate of the value of assets or fixed assets to confirm the solvency and reliability of the company. In what cases and according to what rules it is necessary to draw up a certificate, you will learn in the article. 36052
December 5, 2018
Notes to the balance sheet and income statement for 2018 are part of the financial statements that companies must submit in 2019. The information in the explanations deciphers the numerical indicators of forms No. 1 and 2. 41992
November 27, 2018
November 20, 2018
November 7, 2018
In 2019, the deadline for submitting the balance sheet for 2018 to the tax year falls on Sunday - March 31. This means that the deadline is automatically postponed to April 1st. Who should report to the inspection and within what time frame, you will find out in the article. 101842
October 23, 2018
October 11, 2018
Simplified accounting (financial) statements for 2018 are relevant for companies that have the right to keep simplified accounting. First of all, for small companies. Take the form from the order of the Ministry of Finance No. 66n. We provided a sample filling in the article. 72325
September 7, 2018
The balance sheet is a document that reflects the financial position of a company on a specific date. The structure of the balance sheet consists of two parts - an asset and a liability. We have given the decoding of the lines of the balance sheet in convenient tables. 45639
August 31, 2018
The Federal Tax Service approved the average data on the tax burden and profitability for 2017. Information is on the official website of the tax service. If your organization's performance is below average, the Federal Tax Service may request clarification. Exit check is not excluded. 575
August 21, 2018
July 26, 2018
July 6, 2018
At the beginning of the year, the balances on accounts 201 00, which reflect the money of the institution, must be transferred to zero BCC. If this is not done, the reporting will be generated incorrectly. We will tell you what date to issue the transfer of balances to new CPS. 1601
June 22, 2018
The financial result is determined to find out whether the organization worked successfully during the year or quarter. The indicator is used to analyze profitability and pay dividends. We will tell you what a financial result is, how to calculate it and reflect it in accounting. 10023
Net assets are not just an indicator of financial statements, but a guarantee of security for employees, counterparties, and founders. In the article you will find detailed instructions on how to calculate the net assets of the balance sheet. Look at the formula for calculating their value. 2805
June 20, 2018
June 18, 2018
So that the GRBS or the financial authority does not have any questions about the reporting, we suggest reconciling its indicators with accounting data. It will take a little time, and you will have convincing evidence in your hands. Learn how to check your balance. 569
April 23, 2018
April 4, 2018
March 12, 2018
Form 5 is an explanation to the financial statements - to the balance sheet and the income statement. The form is submitted annually by all companies as part of accounting. The exception is small businesses that are not subject to mandatory audit. 9074
March 6, 2018
The cash flow statement (form 4) must be submitted as part of the financial statements for 2017 no later than April 2, 2018. The report includes three types of cash flows: for current activities, investment and financial. 70194
February 26, 2018
February 21, 2018
February 2, 2018
January 29, 2018
When to hand over the balance sheet for 2017, if the company has been operating for more than a year, or, conversely, has just started working, reorganized or liquidated? Each case has its own reporting period. If they are violated, both the company and the director face a fine. But sometimes these fines can not be paid. 28954
January 14, 2018
January 9, 2018
December 4, 2017
Companies are required to reflect information about the mandatory audit in the Unified Federal Register of information on the facts of the activities of legal entities. Directors may be fined for failure to provide information. Look at the algorithm. 668
November 28, 2017
November 22, 2017
November 21, 2017
November 6, 2017
September 20, 2017
June 29, 2017
In 2017, there was more tax reporting; officials spent more time on information about SZV-M employees. In order not to lose sight of important changes in reporting deadlines and late fees, see the reference tables in this material. 406264
May 17, 2017
Together with the balance sheet, companies must submit a cash flow statement for 2017. Find out what kind of report it is, who is obliged to submit it and when, according to what rules to fill out. You can download the report form for free in the article. 8771
May 16, 2017
March 29, 2017
The accounting and tax annual reporting of the developer has its own specifics, which often raises questions from the tax authorities. What indicators should be paid attention to in the balance sheet and declaration when building an object for an investor? How to write explanations for the report? Let's show it with samples. 3520
March 20, 2017
March 17, 2017
All companies are required to submit financial statements for 2016 by the end of March 2017. Small companies are entitled to take advantage of privileges. In the article we will show you how to draw up a balance sheet for 2016 in simplified and ordinary forms, we will give ready-made samples. 14228
March 15, 2017
Most directors always ask to show profits, losses or explain what this or that amount means on the form 1 of the balance sheet. We want to make this task easier for you. This article is a ready-made explanation for those who do not have accounting knowledge. 15760
March 9, 2017
How to keep accounting records and prepare reports if the company has a branch and a representative office abroad? What taxes paid in the territory of a foreign state can be credited? About this - in the article 3235
March 6, 2017
The algorithm for correcting an error in accounting depends on how significant it is and when you discovered it. In this memo you will find ready-made solutions for different situations. Determine in which period you made a mistake and go to examples 3400
March 2, 2017
Small businesses submit financial statements in a reduced volume. They form only a balance sheet and a statement of financial results in a simplified form. But some small companies will still have to submit a full set of reports. And all due to the fact that they are not entitled to apply simplified accounting. 31666
February 28, 2017
The table given in this material will help you fill out the balance sheet for 2016 without errors. In it, we provided information on which accounting accounts it is necessary to take information from in order to fill out each line of Form No. 1 37813
February 10, 2017
February 8, 2017
February 3, 2017
February 1, 2017
January 31, 2017
January 23, 2017
December 21, 2016
December 14, 2016
December 7, 2016
October 26, 2016
Not later than March 31, 2017, the financial statements for 2016 must be submitted to the tax office and the territorial department of statistics. In the article we will talk about the general rules for filling out reports and how to fill out the balance sheet line by line. 24153
September 23, 2016
Not later than March 31, 2017, tax inspectorates and statistics departments are waiting for financial statements for 2016 from companies. And before you take it, you need to check the ratio of indicators between different forms. 6160
NEW IN THE APPLICATION OF VALUE ADDED TAX IN THE AGRICULTURAL SECTOR
T. N. Kutaeva, N. S. Kulkova
The authors examined in detail the innovations in VAT relating to agricultural enterprises.
Key words: VAT, rate, advance payment, deduction, ESHN, transitional period.
Authors in detail considered innovations on the VAT concerning agricultural enterprises.
Keywords: VAT, rate, advance payment, deduction, single agricultural tax, transition period.
Journal "Accounting" No. 9 for 2019.
ACCOUNTING OF REVENUE FROM SALES OF FISHING ORGANIZATIONS
L. A. Geibo, N. K. Boteva
Based on the analysis of the regulatory framework and accounting practice, the authors proposed three options for reflecting the sale of fish products in primary documents and accounting registers.
Key words: revenue, export of fish products, contract value, customs value, unified agricultural tax.
On the basis of the analysis of a regulatory framework and practice of account by authors three options of reflection of sale of fish products in primary documents and registration registers are offered.
Keywords: revenue, fish products export, contract value, customs value, single agricultural tax.
Journal "Accounting" No. 8 for 2019.
CLASSIFICATION OF NATURAL RESOURCES IN COST ACCOUNTING BY ECONOMIC ELEMENTS IN LOGGING
L. G. Ulyasheva
Based on the application of an interdisciplinary approach through analysis, synthesis, systematization and grouping of theoretical and empirical data, the reasons for poor presentation of information about forest resources involved in logging in the official classification of costs to users were identified, and ways to eliminate them were identified. The result of the study was the author's proposals, defining in the list of cost elements the position of natural resources used by the extractive forestry business, corresponding to objective economic reality.
Key words: natural resources, logging, resource classification, cost classification.
Based on the application of an interdisciplinary approach through the analysis, synthesis, systematization and grouping of theoretical and empirical data, the reasons for the poor presentation of information to users about forest resources involved in logging in the official classification of costs were identified and ways to eliminate them were identified. The result of the study was the author's proposals that determine the position of the resources of nature used by the mining forest business in the list of cost elements, corresponding to the objective economic reality.
Keywords: natural resources, logging, classification of resources, classification of costs.
Journal "Accounting" No. 7 for 2019.
LOGGING RESOURCE ACCOUNTING METHODOLOGY: ASSESSMENT AND IMPROVEMENT
L. G. Ulyasheva
The article is devoted to solving the problem of non-compliance with user requests of those reporting data that are formed in the domestic accounting system in accordance with the current methodological guidelines for accounting for resources involved in the logging production process.
Key words: logging, resources, accounting methodology, the impact of industry and technological features, information constraints.
Article is devoted to a solution of the problem of discrepancy to the user requests of those reporting data which are formed in the system of domestic accounting according to the operating methodological units for accounting of the resources involved in production of logging.
Keywords: logging, resources, accounting methodology, influence of branch and technological features, information restrictions.
FEATURES OF OUTSOURCING. ACCOUNTING AND TAX ACCOUNTING
Z. A. Mishina, N. P. Sidorova, V. A. Makarychev, N. Yu. Apelgans
In modern economic conditions, outsourcing acts as one of the ways to reduce the costs of the organization. Its positive and negative aspects are analyzed, the scheme of accounting when using outsourcing and taxation are considered.
Key words: outsourcing, accounting, tax accounting, VAT.
In modern conditions of managing outsourcing acts as one of ways of reducing costs of the organization. Its positive and negative sides are analyzed, considered the scheme of conducting accounting when using outsourcing and taxation.
Keywords: outsourcing, accounting, tax accounting, VAT.
Journal "Accounting" No. 6 for 2019.
ENVIRONMENTAL AUDIT IN THE ENVIRONMENTAL AND ECONOMIC RISK MANAGEMENT SYSTEM
A. V. Glushchenko, E. P. Kucherova, E. A. Dolganova
The proposed set of measures to manage strategically oriented environmental and economic risks based on the results of an environmental audit is the most effective tool for managing these risks, a means of reducing them, improving environmental safety through the development of an effective strategy for nature management.
Key words: environmental audit, risks, damage.
The offered complex of actions for management of strategically focused ecology-economic risks on the basis of results of ecological audit is a productive instrument of data management by risks, means of their decrease, increase in environmental safety by means of elaboration of effective strategy of environmental management .
Keywords: ecological audit, risks, damage.
PROBLEMS OF ACCOUNTING FOR FOREST RESOURCES IN LOGGING
L. G. Ulyasheva
Forest resources allocated for logging and intended for withdrawal should be qualified in accounting as specific reserves and evaluated at minimum rates per unit of wood volume possible for harvesting, accounting should be kept on a free account 12 with the name "Reserves of natural raw materials".
Key words: stocks of forest resources, logging.
The forest resources allocated under logging and intended for withdrawal should be qualified in accounting as specific stocks and to estimate them at the minimum rates for unit of the wood volume, possible for preparation, to keep account on free account 12 with assignment to it the names "Reserves of Natural Raw Materials".
Keywords: stocks of forest resources, logging.
Journal "Accounting" No. 2 for 2019.
RESOURCES AS OBJECT OF ACCOUNTING
L. G. Ulyasheva
By systematizing the work, the directions of the modern development of accounting ideas for the further improvement of resource accounting were identified, proposals were developed to improve the qualitative characteristics of economic indicators that characterize the resource base of an enterprise.
Key words: resources, assets, property, methodology, IFRS.
By systematization in work the directions of modern development of an accounting thought in further improvement of accounting of resources are revealed, development of offers on increase in qualitative characteristics of the economic indicators characterizing resource base of the enterprise is carried out.
Keywords: resources, assets, property, methodology, IFRS.
Journal "Accounting" No. 1 for 2019.
IMPROVEMENT OF THE SYSTEM OF CERTIFICATION ACCORDING TO THE PROFESSIONAL STANDARD "ACCOUNTANT"
O. A. Frolova, E. V. Zimina
Today, qualification assessment centers do not evaluate the professional judgment of a specialist, in connection with which the authors present an improved structure of the qualification exam for compliance with the professional standard "Accountant".
Key words: competence, evaluation, professional judgment of an accountant, attestation.
Today the appraisal centers of qualifications do not estimate professional judgment of the expert in this connection, authors presented advanced structure of a qualification examination on compliance to the professional Accountant standard.
Keywords: competence, assessment, professional judgment of the accountant, certification.
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, which do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services, except for retired property), consist of (paragraph as amended , put into effect 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 in accordance with federal laws it is subject to mandatory audit or mandatory audit (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. Accounting statements are compiled, stored and presented to users of accounting 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).
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