Balance sheet form approved by the Ministry of Finance. About the forms of financial statements of organizations

In order to improve legal regulation in the field of " accounting" And financial statements organizations (except credit institutions, state (municipal) institutions) and in accordance with the “Regulations” on the Ministry of Finance Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

c) included in the financial statements public organizations(associations) that do not carry out entrepreneurial activity and, apart from disposed property, not having turnover in the sale of goods (works, services).

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in “clauses 1” and “2” of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;

Recommend non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), use the report form intended use funds received when generating appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column "Code" the codes of indicators are indicated in accordance with "Appendix No. 4" to this Order.

6. Establish that organizations - business entities prepare financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which an assessment is impossible financial situation organization or financial results of its activities.

Organizations - business entities have the right to prepare submitted financial statements in accordance with “paragraphs 1” - “4” of this Order.

Russian Federation

ORDER of the Ministry of Finance of the Russian Federation dated 07/02/2010 N 66n "ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

1. Approve forms balance sheet and profit and loss statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and profit and loss statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) traffic report form Money;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;

Recommend that non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed property, use the form of a report on the intended use of funds received when forming the appropriate explanations.

6. Establish that organizations - small businesses generate financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

ORDER

dated July 20, 2010 66n

Moscow

About the forms of financial statements of organizations

(as amended by orders of the Ministry of Finance of Russia dated October 5, 2011 No. 124n. dated August 17, 2012 No. 113n; dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 . No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, Art. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6 , Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, art. 1224). I order:

a) the form of the statement of changes in capital;

b) cash flow statement form:

c) a report form on the intended use of funds.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are presented in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the 1st paragraph “Name of the indicator” the column “Code” is given. In section 1 “Code” indicate

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.1. Approve simplified forms of the balance sheet of the report on financial results, the report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

A. L. Kudrin

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation

Annexes to the Order:

Application #1:

Application No. 2:

Appendix No. 3:

Appendix No. 4:

Appendix No. 5:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

dated July 20, 2010 66n

On the forms of financial statements of organizations (as amended by orders of the Ministry of Finance of Russia dated 10/05/2011 No. 124n. dated 08/17/2012 No. 113n; dated 12/04/2012 No. 154n. dated 04/06/2015 No. 57n)

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 . No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, Art. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6 , Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, art. 1224). I order:

1. Approve the forms of the balance sheet and financial statements in accordance with Appendix No. 1 to this Order.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this order:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a)form of statement of changes in capital;

b) cash flow statement form:

c) a report form on the intended use of funds.

(as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n, w 04/06/2015 No. 57n)

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs I and 2 of this order.

4. Establish that other appendices to the balance sheet and financial results statement (hereinafter - explanations):

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are presented in tabular and (or) text form;

The paragraph has lost force - order of the Ministry of Finance of Russia dated December 4, 2012 No. 154n.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after 1 raphm “Name of indicator” is given in the column “Code”. IN 1 In the "Code" column, indicate

Cola indicators in accordance with Appendix No. 4 to this order.

If the financial statements individual categories organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the largest share in the aggregated indicator.

(paragraph introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, generate financial statements in the following simplified system:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can generate submitted financial statements in accordance with paragraphs 1-4 of this order.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(clause 6.1 was introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

7. Establish that this order comes into force starting from the annual financial statements for 2011.

Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation

About the new according to the order of the Ministry of Finance of the Russian Federation dated March 6, 2018 No. 41n:

The form of the report on the intended use of funds has been removed from the appendices to the balance sheet and the financial results statement, and at the same time a new clause 2.1 has been introduced on the approval of the form of the report on the intended use of funds as an independent reporting unit. The form itself is included in a separate Appendix 2.1 to Order No. 66n.
There is a provision according to which organizations, when preparing financial statements, use reporting forms approved by Order No. 66n, unless other forms are established by federal or industry accounting standards.

Also a full excerpt of changes from the order of the Ministry of Finance of the Russian Federation dated 03/06/2018 No. 41n:

1. In the preamble, the words “state (municipal) institutions” should be replaced with the words “and public sector organizations”.

2. Subparagraph “c” of paragraph 2 shall be declared invalid.

3. Add clause 2.1 with the following content:

"2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order."

4. In paragraph 3, the words “points 1 and 2” should be replaced with the words “points 1, 2 and 2.1”.

5. Paragraph one of paragraph 4 should be stated as follows:

"To establish that other appendices to the balance sheet, financial performance report, report on the intended use of funds (hereinafter - explanations):."

6. Add clause 8 with the following content:

"8. When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards."

7. In Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as the order) in note 1 to the balance sheet and note 1 to the financial performance report the words “to the accounting balance sheet and financial results statement" should be deleted.

8. The title of Appendix No. 2 to the order should be stated as follows: “Forms of the statement of changes in capital and the statement of cash flows.”

9. The report form on the intended use of funds is considered Appendix No. 2.1 to the order.

10. In Appendix No. 2.1 to the order:

a) the name of the application should be stated as follows: “Form of a report on the intended use of funds”;

b) in the report form on the intended use of funds, before the column “Name of the indicator”, add the column “Explanations”<3>";

c) the notes should be supplemented with the following paragraph:

"<3>The number of the corresponding explanation is indicated. At the same time, information on income and expenses, cash flows is disclosed taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively, in accordance with Appendices No. 1 and No. 2 to this order."

1. Approve the following forms of appendices to the balance sheet and financial results statement:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) a report form on the intended use of funds.

2. Establish that organizations independently determine the detail of indicators for reporting items.

3. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the "Code" column the indicator codes are indicated. If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

4. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

Organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, can generate submitted financial statements.

5. Approve simplified forms of the balance sheet, report on financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting.

Question 2. Concept, classification and general requirements for financial statements.

Reporting generated within an enterprise reveals various aspects of its functioning and is divided into operational, accounting, tax, statistical and management.

Operational reporting - This reporting document, which reflects data on changes in the operation of the substation, information on the implementation of plans and production schedules, traffic movements, etc. (for periods of time (day, decade, etc.).

Statistical reporting compiled on the basis of accounting data, it reflects individual economic indicators. activities of the subsector, both in value and in kind.

Tax reporting characterizes the state of the enterprise’s obligations related to the calculation and payment of taxes and other obligations. payments (to authorities tax services and external funds)

Management reporting is a set of indicators expressed in monetary units. and nat. units, as well as analytical materials that characterize the results of the alternative and financial and economic plans. activities of the subsidiary for the purposes of control and management of the organization at any time.

Financial statements is a unified system of data on the property and financial position of the organization and the results of its economic activities, compiled according to accounting data.

In accordance with Federal Law No. 402 On Accounting Regulations dated December 6, 2011, which came into force on January 1, 2013. accounting (financial) statements- information on the financial position of the economic entity as of the reporting date, financial result its activities and cash flows for reporting period, systematized with the requirements. Federal Law.

BO can be classified according to various criteria: by frequency; by coverage; by purpose; by specialization.

1) Based on frequency, financial statements are divided into: annual (reports for the year); current (intra-annual).

Current reporting compiled on an intra-annual date. The current bo is called intermediate. This includes monthly and quarterly reporting. Requirement in PBU 4/99 “Accounting statements of an organization.”

Current reports are prepared regularly at specified intervals. This reporting is divided into daily, monthly, quarterly, semi-annual and nine-monthly.

Annual reporting compiled at the end of the year and characterizes all aspects of the household. activities for the financial year.

2) Based on coverage, financial statements are divided into:

1. Individual - characterizes the position and results of the activities of a separately operating entity.

2. Consolidated - compiled by ministries and departments or by branches that are not itself. legal entities.

3. Consolidated reporting discloses information about a group of interrelated organizations, each of which can be an independent legal entity (holding, financial and industrial group, etc.).

3) According to their purpose, financial statements are divided into: internal; external.

External o serves as a source of information for external users about the financial stability and solvency of the substation. Internal o satisfies information the needs of the subject in the process of accepting control. decisions.

4) By level of specialization reporting can characterize the results of the activities of a subsector as a whole and therefore be general, or it can reveal only certain aspects of this activity (for example, characterize logistics, etc.), and therefore be considered as specialized.