The output of the new Law on accounting in December 2011, before its entry into force - the case for the Russian practice astonishing. Usually all the amendments, we get what is called "herringbone" and viewed them in a hurry. And there is such a concern – more than a year studying the new accounting standards of the Constitution.
Moreover, the accountants were in a strange situation: they have to prepare reports for the previous, 2012, when the Law 402-FZ it is not acting, now, in 2013, when he was already being applied. How does this affect the formation and composition of financial statements? And what about the small businesses?
Now consider the annual financial statements for a business company. It includes:
• the balance sheet;
• the report on profits and losses;
• attachments: statement of changes in equity, statement of cash flows and the notes.
However, from 2013 form No. 2 of Law No. 402-FZ is called the statement of financial performance. In fact, the form of Order # 66n is already in this report since it includes data on income, expenditure, profit margin and total financial result.
However, despite the fact that this report has everything you need to know on the financial results, the Ministry of Finance, why it insists in the structure and content of the financial statements-2012 that the report form you must include as statement of financial results (ODF for short). If the Order # 66n is not updated, or developers of accounting software will not change the name of the form, it is desirable to do it yourself. If this is not possible, have to hand in the report with the same name. It's hard to imagine someone raised a hand to punish him for it. And for what reason?
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Traditionally, every year, small businesses worry whether they pass applications to reporting? Directly Order # 66n this does not relieve them. At the same time, continues to operate the Position management accounting №34n, where indulgence just is. Obtained directly hamlet: "Pass or fail – that is the question”.
But instead of figuring out which of these regulations is more important, it is better to reconcile. Yes, in the 66th Order no permissions to submit the application, but there are words that they reflect only the most important information about the financial condition of the company. Conclusion: if you have a regular routine, to enter into the application, most likely, nothing. Yes and validate your professional judgment, for which you have decided to refuse the application, strictly speaking, no one. It can be noted that small entities may not include the application part of the financial statements.
I am Glad another significant relief for small businesses. Simplification of forms included in the financial statements, significantly facilitate the lives of entrepreneurs and accountants. In principle, it was declared long ago, small businesses could develop a “lightweight” shape. But some organizations do not see in it special sense, they were satisfied with the common templates. Those who were not averse “ease” shape, just not grown to such freedom, independent work frightens them.
Say, “classic” the balance in the article “equity” includes a range of indicators that must be dealt with separately. Here, the authorized capital and additional paid-in and retained earnings. In “small” the balance of any transcripts not: filled the string ‘Capital and reserves" and be done with it.
The Familiar statement of financial performance Ministry of Finance is also significantly cut. Went under the knife interest receivable - they should reflect only part of the string "other income". But the interest officials left separately. It is clear why: even a small firm it is necessary to see how much the cost of borrowed money.
This “sequestration” small businesses that need it, could be done independently before, but since I had samples, and sin not take advantage of them.
But not vainly repeating: the firm can use simplified forms, forming part of the financial statements if needs them. But the need is not obvious, since from the point of view of accountants small businesses, a lifetime filled regular reporting, the transition to the “Lite” version – a bother. Form as an Annex to the accounting policy, o-line “classic” statements put to get results for aggregate lines of simplified forms.
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PL: https://tostpost.com/pl/finanse/24463-sk-ad-sprawozdania-finansowego-za-2013-r.html
TR: https://tostpost.com/tr/maliye/24546-kompozisyon-muhasebe-ile-2013.html
UK: https://tostpost.com/uk/f-nansi/24516-sklad-buhgalters-ko-zv-tnost-z-2013-roku.html
Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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