The law stipulates that with the advent of the new Federal Law "On Accounting» (№ 402-FZ of 06.12.2011), all companies, regardless of the tax regime are obliged to hand over financial statements.The new law has brought many innovations with respect to accounting forms.
Thus, the organization's STS must also prepare and submit reports.But these organizations have a new form of balance sheet, simplified.Many of the balance sheet of the usual form are connected into one.Thus, the asset balance consists of 5 articles, and passive - of Article 6. Comparing the old and new forms can be very long, but there is little clarification.If suddenly in the abbreviated form of the balance sheet the tax authorities will not understand something, they may require to disclose a particular balance sheet items.This can add to the work of accounting, as will have to make further refinements.
Most organizations that need to maintain a balance, set a few critical issues.One of them is: "How to fill in the balance sheet over the past few years, if there is no accurate data?"In this case there are two options.Organizations can calculate data for documentation, but there is a caveat.The data can to be calculated is not entirely correct, that would lead to inaccurate reporting, and will have to go through a lot of documents in order to calculate each indicator for the previous two years.The second option allows the Ministry of Finance did not fill in the data for past years.This is consistent with the legislation of the Russian Federation, as the organization can not fill the data that previously they were not.
Another question asked regarding the use of the new form of the balance sheet: "In what form is correct to take the balance sheet?".The new form is designed exclusively for small businesses, as explained by the Ministry of Finance.But the old form of the balance sheet is also suitable for organizations simplified tax system if they need more detail to paint the data owners.
form of the balance sheet - is a form of financial statements that shows the status of the organization for three consecutive years, and shall be in the IRS at the end of the year.When a new law "On Accounting" increased variety of forms.But here's what else there is a hitch: the accounting software is still only the old form, so many organizations will not move to a new one.All the more so, regardless of the release of record-keeping, organization of the USN most everyone was accounting.This is another plus in favor of the old form.
But new organizations now have a lightweight form of the balance sheet, which will combine some of the data that will facilitate the work of the chief accountant of the company.While we can not judge this form, as it will be used, starting with statements for 2013.Once commissioned reports, you can see what form the majority adopted by small businesses.
