accounting reporting is based on the results of economic activity a unified system of indicators characterizing the financial and property status of the enterprise.Its basis is the data recorded in the prescribed form.These documents are put into effect in accordance with the Order of the Russian Finance Ministry.
new form of balance sheet and its annexes, contains the main indicators obtained at the end of the reporting period.These documents are approved by Order of the RF Ministry of Finance №66n, which was signed on 02.07.2010 year.The entry into force of the regulation under consideration is provided, starting with the results of the 2011.This document has undergone drafting changes.Order of the RF Ministry of Finance 05.10.2011 №124n year, it made some adjustments.Thus, in particular, has undergone minor changes here some of the rows.Form 2012 is the balance of new codes indicators.Also, it made additional rows.
balance form, approved by Order №66n, has a large, compared to the previous document number count.The new column "Notes" have the serial number of comments, which are given to the annual figures.
balance began to form also contain a graph in which the data are indicated for comparison from the previous year as well as prior to it.In a new document introduced new lines.They are both in assets and in liabilities.But the transcript of some balance sheet items has been removed.
One of the new lines of accounting report, which contains information on the results of research and development, reflects data on certain types of R & D.In addition, capital expenditures for installation and construction, which are incomplete, are not considered as fixed assets.These should be reflected in this article as "Other non-current assets".
form of balance of 2012, like the previous documents contain indicators of long-term and short-term investments.However, the names of the respective rows of the period is not specified.Reflection receivables accounting documents are being produced in one lump sum.Explanation of the composition in the form of long-term and short-term portion is now necessary to make the explanatory note, which is attached to the document.
form of balance, which was approved by Order of the RF Ministry of Finance, has a slightly different compared to the previous document, the structure of the asset.From it removed lines that give decoding of various groups of stocks and receivables.Order №66n entitles organizations to self-determination of detail items in the statement.
touched upon the amendments and pass.The approved form no strings explaining the composition of reserve capital and accounts payable.For example, the amount of income payments founder or participant must be disclosed in note to the balance sheet.Additional paid-in capital, the value of which is reflected in the passive part, states without revaluation.Its amount entered on a separate line.
In the fourth section the accounting report should disclose the reserves established for contingent liabilities.In the previous form, these amounts included in the measure of future expenses.
several different threats names of strings indicating the share capital and borrowed funds.In addition, information about the values that are recorded in the accounts referred to as off-balance sheet are disclosed in the notes to the financial statements.
drawing up quarterly and annual form, you must take into account all the changes made by the Order №66n.Moreover, the figures for the two previous periods, the value of which should be disclosed in the balance sheet should be grouped with the new requirements.
