The structure of the financial statements from 2013

The release of the new Accounting Law in December 2011, long before its entry into force, is an amazing case for Russian practice. Usually, all the corrections we get, they say, "under the Christmas tree" and look through them in a hurry. And then such care - more than a year to study the norms of the new accounting constitution.

And accountants were in a strange situation: they need to compile reports for the past, 2012, when the Law 402-FZ has not yet acted, now, in 2013, when it is already in full use. How does this affect the formation and composition of financial statements? And what do small businesses do?

Now consider the composition of the annual financial statements for a normal commercial organization. It includes:

• balance sheet;

• Profits and Losses Report;

• Appendices to them: a statement of changes in equity, a statement of cash flows and explanations.

True, from 2013, the form number 2 in Law No. 402-FZ is called a report on financial results. In fact, the form from Order No. 66n is already such a report, since it contains data on incomes, expenditures, profit and aggregate financial results.

However, despite the fact that this report has everything you need to know about financial results, the Ministry of Finance for some reason insists: in the composition and content of the 2012 financial statements this form of the report should be included exactly as a financial results report (ODF for brevity) . If Order No. 66n is not updated, or the developers of accounting software do not change the name of the form, it is advisable to do it yourself. If this is not possible, it will be necessary to submit a report with the former name. It is hard to imagine that someone has to raise his hand to punish for it. And for which article?

Traditionally every year small businesses are worried: should they submit applications to the accounts? Directly Order No. 66n does not relieve them of this. At the same time, the Accounting Regulation No. 34n, where the indulgence just exists, is still in force. It turns straight Hamletovskoe: "To give or not to hand over - that's the question."

But instead of figuring out which of these normative acts is more important, it is better to reconcile them among themselves. Yes, in the 66th Order there is no permission not to take applications, but there are words that they reflect only the most important information about the financial state of the company. Conclusion: if you have the usual turnover, there is probably nothing to write into applications. And to check the accuracy of your professional assessment, according to which you decided to abandon applications, strictly speaking, there is nobody. It can be noted that small enterprises have the right not to include applications in the composition of financial statements.

Pleases one more noticeable easing for small businesses. Simplification of the forms included in the accounting reporting significantly facilitated the lives of entrepreneurs and accountants. In principle, it was declared long ago, and small businesses themselves could develop "lightweight" forms. But some organizations did not see much sense in this, they were satisfied with the generally accepted patterns. Those who did not mind "ease" the forms, simply did not grow to such freedom, independent work frightened them.

For example, in the "classical" balance, the article "Capital and Reserves" includes a number of indicators that need to be reflected separately. Here both the authorized capital, and additional, and undistributed profit. In the "small" balance sheet there are no decodings: filled the line "Capital and Reserves", and the deal is over.

The Finance Ministry also cut the usual report on financial results. Under the knife went interest to receive - they should be reflected only in the line "Other income". But the percentage of officials paid a separate line. It is clear why: even a small firm needs to see how much money it takes.

This "sequestration" to small businesses that needed it could be done on their own earlier, but since the samples appeared, it's a sin not to use them.

However, not all in vain is repeated all the time: a firm can use simplified forms that are part of the financial statements if it needs them. And this need is not at all obvious, since from the point of view of small business accountants who have filled their usual accounts for life, switching to a "lightweight" version is unnecessary trouble. Forms as an appendix to the accounting policy approve, the lines of the "classical" reporting fold, to get the results for the aggregate rows of simplified forms.