term "reporting period" is used in accounting and designates the period of time for which the report is drawn up and levied taxes on businesses and individuals.The main reference period is the year intermediate - the month and the quarter.As a rule, all the reports and legal actions carried out in the reporting year.The reporting period, which begins 1.01 and ends at 31.12, is called calendar reporting period.If he is, having the same duration, begins at any other date, it is the financial year.
reporting year in Russia starts with 1.01, while in other countries may start with 1.04, 1.07 or 1.10.It ends the balance sheet date, ie. E. The date of the annual report.
Sometimes you can choose the annual reporting period, beginning and end of which comes at the time of low-level operations on accounts receivable and inventory (for simplification).In this reporting period coincides with the natural cycle of economic enterprise is called a natural economic year.
In preparing the interim financial statements of the reporting period is the period between January 1 and the date at which the interim report inclusive.For
created in a given calendar year, enterprises and organizations in the Russian Federation, the first reporting year is considered to be a gap between the date of their creation (state registration date) and the date of 31.12 this year.If the organization is registered after October 31, the date of the end of the first fiscal year is December 31 of the following year.
In the case of liquidation or reorganization of the reporting period is taken in the interval from 1 January of this year to the date of liquidation (reorganization).
interim periods are the calendar month or quarter, and the corresponding reports are compiled.For accounting purposes, the tax obligation is usually taken a period equal to the calendar year (except for the cases when calculations are made for the financial year).Changes in the reporting period are possible only with the permission of the tax administration.
In preparing financial statements using a concept such as the code of the reporting period.This two-digit number stamped in a special column of the accounting report.For any given time code is strictly defined, as well as for different types of reports.The full list is given in reference codes.
According to the directory number from 01 to 12 are codes periods equal to the corresponding months of the year.20 - the code of the quarterly report, between 21 and 22 - Codes quarterly reports respectively, 1 to 4 quarter, 31 - the code of the report for the half year, 33 - 9 months, 34 - for the year.
There are other codes, corresponding to certain periods.For example, when reporting a few months numerals are used in a range of numbers from 35 to 46.
Directory also provides for cases when drawing up accounting reports reorganization or liquidation.For example, the number 50 in the graph represents the code of the reporting period the last fiscal period in the case of liquidation or reorganization of the enterprise.In other cases, the reorganization (liquidation) of the following applies:
- Code 51 - Report for the 1st quarter;
- 52 - for six months;
- 53 - report for 9 months;
- 54 - for the 2nd quarter;
- 55 - for the 3rd quarter;
- 56 - for the 4th quarter of the year.
In addition, in the preparation of monthly reports in the case of liquidation or reorganization of the enterprise (organization) using the numeric codes 71 to 82 to indicate the monthly reports respectively from January to December and 90 - for the year.In these cases, the reports for the 1st quarter, six months, nine months and a year (t. E. In the preparation of interim financial statements) are put codes 91 to 94, respectively.Code 99 codebook provided for other unscheduled events.
