Financial statements. New forms of financial statements Format for submitting financial statements

Commentary to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On forms financial statements organizations"

The Ministry of Finance approved. The word “recommended” has disappeared from their name. However, as before, organizations themselves can supplement the necessary (or remove unnecessary) indicators of reporting forms. The main thing when approving your own forms is to comply with the requirements of the accounting regulations for accounting. And there are quite a few such requirements: they are in PBU 4/99, dedicated to reporting, and in other PBUs.

New forms will be needed apply starting from annual reporting for 2011. (Clause 7 of Order No. 66n). However, they can also be used when preparing interim reporting for the reporting periods of 2011. Or you can use the old reporting forms - this is your right. The main thing is to establish in your accounting policy for 2011 what forms you will use to prepare financial statements.

If you prepare reports using an accounting (or simply reporting) program, then it is quite expected that you will report during 2011 using the forms that are in your program.

Since there is still plenty of time before the first reporting on the new forms is compiled, now we will only briefly familiarize ourselves with them. Just to have an idea of what the coming year has in store for us.

Composition of annual accounting reports

The composition of the reporting was generally preserved(Appendices No. 1, 2 to Order No. 66n):

Balance sheet (analogous to the current form N 1);

Profit and loss statement (analogue of form N 2);

Statement of changes in capital (analogous to Form No. 3);

Traffic report Money(analogue of form N 4);

Report on the intended use of funds received (analogous to Form No. 6). It must be compiled public organizations who don't have entrepreneurial activity and there is no turnover in the sale of goods, works, services (except for disposed property).

The new accounting forms (unlike the recommended old ones) do not have numbering: “Form N 1”, “Form N 2”, etc. are no longer listed in the title.

As you probably noticed, there is no analogue of Form N 5 “Appendix to the Balance Sheet” among the new forms. Everything that needs to be additionally disclosed in the financial statements must be indicated in a separate document - in the notes to the balance sheet and profit and loss statement. In essence, this is an explanatory note to the reporting, which must be drawn up as required by the Accounting Law (Subclause “e”, clause 2, article 13 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”) and PBU 4/99 (Clause 5 PBU 4/99). You can provide explanations in text and/or tabular form. The choice of the form for presenting information is yours. If you choose a tabular form of explanations, then it is better for you to focus on the example of their design given by the Ministry of Finance (Appendix No. 3 to Order No. 66n).

Unlike the old Order of the Ministry of Finance, which approved the current reporting forms (Clause 2 of the Instructions on the scope of financial reporting forms, approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n), the new Order does not say anything about the inclusion of an audit report in the submitted financial statements. But no one excluded it from the accounting composition specified in the Accounting Law and PBU 4/99 (Subclause “g”, clause 2, article 13 of the Federal Law of November 21, 1996 N 129-FZ; clause 5 PBU 4/ 99). This means that if you have to undergo mandatory audit, then you will have to submit the auditors' report.

For small businesses Reporting is still possible in a simplified form. They will be able to include indicators for groups of items in the balance sheet and profit and loss statement (without detailing them by item), that is, they can use the forms given in Order of the Ministry of Finance N 66n without any additions. And in the appendices you can provide only the most important information (Clause 6 of Order No. 66n). If you think that you have no important information subject to disclosure, then you don’t have to submit applications - why bother producing empty reports at all.

Please note that now small businesses (not required to conduct an audit) simply do not have to submit an explanatory note and forms N N 3 - 5 - without regard to the importance of the information that could be reflected in them (Paragraphs 1, 3 of the Instructions on the scope of accounting reporting forms , approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n).

Major changes in reporting forms

In forms balance sheet and the profit and loss statement (Appendix No. 1 to Order No. 66n), the column “Explanations” has been added. Although even now PBU 4/99 stipulates that the balance sheet and profit and loss account must contain such a column (Clause 28 of PBU 4/99). However, in practice, not all organizations do this - especially if reporting is prepared in a standard computer program.

For reference

In the new balance sheet, changes affected both rows and columns. The “Code” column must be added to the balance sheet yourself. The indicator codes themselves are given in Appendix No. 4 to Order of the Ministry of Finance No. 66n.

For a specific line of the balance sheet (report) in the current statements, in the “Explanations” column, you will need to indicate the number of your entries from the explanations to the balance sheet and profit and loss statement. As you can see, this column was added so that the reporting forms comply with the requirements of PBU 4/99. And the information that is provided in it is needed by users primarily for ease of reading the reports - so that they can quickly find the necessary explanations.

Balance

The new balance sheet will need to reflect indicators for at least two previous years. This, again, is a change that fully complies with the requirements of PBU 4/99 (Clause 10 of PBU 4/99). The new balance sheet has not two columns, as it is now (at the beginning of the year and at the end of the reporting period), but three:

As of the current reporting date (that is, at the end of the reporting period);

As of December 31 previous year. As a rule, these data coincide with the data at the beginning of the reporting year - if there were no adjustments in the “inter-reporting period” (for example, revaluation of fixed assets);

The composition of indicators in the standard balance sheet form has also changed slightly. But keep in mind that if, according to the rules of any PBU, you must disclose information in your reporting for which there is no separate line in standard form, then you reporting indicators need to be detailed. The same needs to be done if you have nowhere to reflect information that you consider essential (Clause 11 of PBU 4/99; clause 4 of Order No. 66n).

Gains and losses report

In the new form of the profit and loss statement, the composition and names of the indicators have changed slightly.

The line “Cumulative financial result for the period” appears. This indicator will need to be determined as the sum:

Net profit/loss of the current period;

Results of revaluation of non-current assets;

The results of other operations not taken into account when calculating profit/loss of the current period (for example, the result of correcting significant errors previous years).

Other reporting forms

There are also changes to the statement of changes in equity. For example, there is no “Reserves” section in the new form. But a new section has appeared “Adjustments due to changes accounting policy and error correction." It is in this section that it will be necessary to reflect the change retained earnings(uncovered loss) as a result of correcting significant errors of previous years.

The indicators of the cash flow statement will also change. Cash receipts from current activities will have to be deciphered. But according to investment activities It will be necessary to indicate fewer indicators.

As you can see, the updated forms of financial statements have been brought in line with the requirements of the Accounting Law and PBU 4/99. New reporting forms will undoubtedly require the accountant to study them. You will also have to update accounting program. But this will not happen soon.

And if your organization now takes into account all the requirements of PBU 4/99 and other PBUs, reporting on independently developed (added) forms, then it may well be that you will not have to rebuild at all.

, pp. 5 p. 1 art. 23 of the Tax Code of the Russian Federation).

Reporting period for financial statements

By general rule The reporting period for accounting is the calendar year (Part 1, Article 15 of the Federal Law of December 6, 2011 N 402-FZ).

Accounting financial statements: composition

The organization's financial statements include (Part 1, Article 14 of the Federal Law of December 6, 2011 N 402-FZ):

balance sheet;
applications to the balance sheet and report. These include (clause 2 of Order of the Ministry of Finance dated July 2, 2010 N 66n): a statement of changes in capital, a statement of cash flows and a report on the intended use of funds;
explanations (clauses 3, 4 of the Order of the Ministry of Finance dated 07/02/2010 N 66n, Letter of the Ministry of Finance dated 05/23/2013 N 03-02-07/2/18285). You can read about the explanatory note to the financial statements in.

Types of financial statements

Some organizations (for example, those related to SMEs) are allowed to present financial statements in a simplified form (Part 4 of Article 6 of the Federal Law of December 6, 2011 N 402-FZ). In this regard, financial statements can be divided into two types: regular and .

Enterprise financial statements: forms

Accounting forms are approved by the Ministry of Finance (Order 66n “On Forms of Accounting Reports”).

In addition, the Federal Tax Service has developed a recommended format for presenting financial statements in in electronic format(Order of the Federal Tax Service dated March 20, 2017 N ММВ-7-6/228@).

It is important to note that reporting with line codes must be submitted to TOGS. It makes sense to submit the same reports to the Federal Tax Service.

You can download financial reporting forms for free, including forms in Excel format with the “Code” column, through the ConsultantPlus system.

New forms of financial statements in 2018

The forms of financial statements in 2018 are the same as in 2017 - no changes were made to the accounting records.

Date of approval of statements in the balance sheet

Accounting statements must be approved (Part 9, Article 13 of Federal Law dated December 6, 2011 N 402-FZ):

LLC - in the period from March 1 to April 30 (clause 6, clause 2, article 33, article 34 of the Federal Law of 02/08/1998 N 14-FZ). Accounting statements are approved by the general meeting of company participants;
JSC - in the period from March 1 to June 30 (clause 1 of article 47, clause 11 of clause 1 of article 48 of the Federal Law of December 26, 1995 N 208-FZ). Reporting is approved general meeting shareholders.

As you know, financial statements must be submitted to the Federal Tax Service and Tax Service no later than three months after the end of the reporting year (Clause 5, Clause 1, Article 23 of the Tax Code of the Russian Federation), i.e. no later than March 31 of the year following the reporting year. If March 31 falls on a weekend, the reporting deadline is postponed to the first working day following this date (clause 7, article 6.1 of the Tax Code of the Russian Federation, clause 7 of the Procedure, approved by Order of Rosstat dated March 31, 2014 N 220). So, for example, in 2018, financial statements must be submitted no later than 04/02/2018 (March 31 - Saturday). Consequently, if the organization manages to approve it before submitting the reporting to the regulatory authorities, then the date of approval is indicated in the corresponding line of the balance sheet. If the reporting has not yet been approved, then the line “Date of approval of reporting” does not need to be filled out.

Preparation of financial statements

Accounting statements must provide a reliable representation of financial situation organizations (Part 1, Article 13 of the Federal Law of December 6, 2011 N 402-FZ).

Reporting is prepared based on register data accounting and in accordance with the provisions of PBU 4/99 “Accounting statements of an organization”.

Audit of financial statements

The financial statements of some organizations are subject to mandatory audit(Part 1 of Article 5 of the Federal Law of December 30, 2008 N 307-FZ). Such organizations, for example, include Insurance companies. WITH full list cases of mandatory audit of financial statements for 2017 can be found in the Information of the Ministry of Finance.

If the organization’s accounting records are subject to mandatory audit, then in addition to the financial statements themselves, you must also submit to your Rosstat branch audit report(Part 2 of Article 18 of the Federal Law of December 6, 2011 N 402-FZ). It is served:

or together with financial statements;
or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year.

There is no need to submit an audit report to the Federal Tax Service.

Analysis of financial statements

Having received the organization’s financial statements, tax authorities analyze them. For example, the indicators of the report on financial results with the data of the annual income tax return. Indeed, sometimes identified discrepancies may indicate that an organization has underestimated its income or overstated its expenses for tax purposes.

In addition, the balance of the organization is studied. So, for example, if an organization is a candidate for inclusion in the plan on-site inspections, inspectors look to see if the organization has fixed assets and other property from which it will be possible to recover the arrears that arose as a result of additional accruals based on the results of the inspection.

At the end of 2016, all organizations must submit annual financial statements. We will tell you about its composition, deadlines and addresses for submitting reports in our consultation.

Composition of the annual financial statements 2016.

The annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (Part 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

Statement of changes in equity;
Cash flow statement;
Report on the intended use of funds (for non-profit organizations);
other applications (explanations).

We talked about the composition of the reporting of organizations that have the right to use simplified accounting in.

The forms of annual financial statements for 2016 were approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Here are easy-to-download forms of annual financial statements for 2016 with the “Code” column:

Form explanatory note has not been approved for the 2016 annual financial statements, therefore the organization determines the format and procedure for presenting explanations independently. Explanations can be presented in tabular or text form. When forming explanations in tabular form, an organization must take into account the example given in Appendix No. 3 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

When and where to submit annual reports

An organization must submit its annual financial statements at its location no later than March 31 to the following addresses:

V tax office(Clause 5, Clause 1, Article 23 of the Tax Code of the Russian Federation);
territorial body statistics (Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

If March 31 coincides with a weekend, reports can be submitted no later than the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

For 2016 annual reporting You need to submit it to the Federal Tax Service and Rosstat.

Financial statements submitted to the Federal Tax Service on paper must be drawn up on machine-readable forms.

Machine-readable financial reporting forms in PDF can be downloaded from.

If an organization is subject to mandatory audit (Article 5 of Federal Law No. 307-FZ of December 30, 2008), an audit report must also be submitted to Rosstat as part of the annual financial statements, which confirms the reliability of the financial statements presented (Clause 5 of PBU 4/99). If at the time of submitting reports to the statistical authorities, the audit in the organization has not been completed, the report can be submitted later. This must be done no later than 10 business days from the day following the date of the audit report, but certainly before December 31 of the year following the reporting year inclusive (clause 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

Organizations are not required to submit an audit report to the tax office.

The Federal Tax Service of Russia has approved a new format for submission to tax authorities simplified accounting (financial) statements of organizations in electronic form (Order of the Federal Tax Service of Russia dated December 31, 2015 No. AS-7-6/710@ " ").

The order describes the requirements for XML files (exchange files) for transmitting simplified accounting data in electronic form to the tax authorities, and also provides a diagram of the file structure. The changed format takes into account innovations in accounting reporting forms that were introduced by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n "". For example, the reporting structure was supplemented new form- a simplified report on the intended use of funds, and the profit and loss statement became known as the financial performance statement.

Let us remind you that simplified accounting (financial) statements may be prepared by small businesses, non-profit organizations, as well as organizations that have received the status of project participants to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 No. 244-FZ "" (Part 4 of Article 6 of Federal Law of December 6, 2011 No. 402-FZ ""; hereinafter referred to as the law on accounting).

But the following entities are not entitled to submit simplified accounting:

Read about how to accurately prepare and submit accounting (financial) statements to the tax authorities in "Encyclopedia of solutions. Accounting and reporting" Internet version of the GARANT system. Get free access for 3 days!

organizations whose accounting (financial) statements are subject to mandatory audit;
housing and housing construction cooperatives;
credit consumer cooperatives (including agricultural credit consumer cooperatives);
microfinance organizations;
organizations public sector;
political parties, their regional branches or other structural units;
bar associations, bar associations and law bureaus;
lawyer consulting;
notary chambers;
non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent ().

The approved format has now become uniform for all users submitting simplified accounting reports to the tax authorities. Previously, small businesses and socially oriented non-profit organizations used their own simplified accounting formats (