Finance, Accounting
A new form of balance sheet: will it simplify the life of accountants?
The law states that with the advent of a new Federal Law "On Accounting" (No. 402-FZ of 06.12.2011), all enterprises, regardless of the tax regime, are required to submit financial statements. The new law brought many innovations regarding the forms of accounting.
Most organizations that need to balance are asked a few very important questions. One of them: "How to fill the balance sheet for past years, if there is no accurate data?" In this case, there are two options. Organizations can calculate data on documentation, but there is one nuance. The data may not be calculated correctly, which will lead to inaccuracies in the reporting, and it will be necessary to go through a lot of documents in order to calculate each indicator for the two preceding years. In the second variant, the Ministry of Finance allows not to fill in the data for past years. This corresponds to the legislation of the Russian Federation, since organizations can not fill in data that they did not previously.
But for the newly created organizations, there is now a lightweight form of balance sheet that will allow you to combine some data, which will facilitate the work of the company's chief accountant. While it is impossible to judge this form, as it will be applied, starting with the reporting for 2013. As soon as the accounts are submitted, it will be possible to understand what form in the majority is accepted by small business entities.
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