Calendar reporting periods and others. What codes of reporting periods to indicate in accounting

The article will discuss the main points regarding the timing of the submission of financial statements.

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What you need to know, what are the deadlines for submission to various state inspection bodies, who is responsible - further.

All enterprises maintain financial statements that disclose the process of carrying out a business transaction and its results.

The document makes it possible to evaluate the activities of the organization from all sides - economic, financial and others.

The company submits reports to the tax service for verification, so it is important to know how to draw it up, what are the deadlines for submission.

What you need to know

Financial statements are the main source of information about the financial position of the organization. Each company must prepare quarterly and annual reports.

Reporting requirements:

• full display of all operations carried out at the enterprise;
• use of methods and forms approved by the Ministry of Finance;
• timely submission of reports to the tax authorities.

Accounting reports perform the following tasks:

• creation of such conditions that are necessary for making decisions on mutual action with the organization;
• assessment of the time and volume of payments;
• adequate reflection of the design financial resources enterprises.

This year there have been some changes regarding the timing of reporting. This year, a new form has been developed, and in case of non-compliance with the requirements, entrepreneurs are expected to be sanctioned in the form of a fine.

The form of submission depends on the number of employees - if there are a lot of them, then only the electronic reporting option is used.

New Forms:

In 2020, the chief accountant has the right not to affix the report with his signature. Organizations that use are not exempt from accounting.

Individual entrepreneurs, on the contrary, are not required to conduct it. But at their own will they can make.

Definitions

List of documents

For proper management Accounting requires knowledge and use of the following documents:

• balance from accounting;
• statement of expenses and income;
• appendices to the balance sheet;
• reporting forms approved by the Department of Finance;
• final part .

Legal regulation

When compiling financial report should follow the following regulations and laws:

Here is a list of details that must be displayed in this documentation. All documents and reports are subject to storage - .

The term is established by law - at least 5 years.

Table of deadlines for the submission of financial statements in 2020

The procedure for submitting declarations this year for various funds:

For the tax office:

Table for individual entrepreneurs about delivery periods:

Reporting period

Reporting period - the time period for which reports are issued and taxes are levied.

For compiling financial statements The reporting date is the period between January 1 and the date on which the report is prepared. The main reporting period is a year, the intermediate one is a quarter.

There is such a thing as "code of the reporting period of financial statements" - a two-digit figure, which is given a separate place in the report.

For each reporting period, the code is different:

Coding is necessary for quick orientation in the reporting information.

Annual reports

Compiled at the end of the reporting year. How to properly prepare an annual report? First, the accountant must check whether the operations carried out in the organization are correctly reflected.

To do this, an inventory is carried out, possible errors are corrected, actions are displayed on next year. After a full check, taxes must be calculated.

Annual reports are due 3 months after the beginning of the new year. If the last reporting date falls on a weekend, it is postponed to the next business day.

Compilation requirements:

• information should be neutral, that is, exclude the satisfaction of requests of one category over others;
• it is necessary to indicate the indicators of all departments of the organization;
• facts and results of activities for the year must be reliable;
• sequencing.

The annual declaration is submitted by all individuals and legal entities. It is not provided if the taxpayer received the following income:

• from agents who have already withheld tax at the time of payment;
• from one tax agent;
• in case of sale or exchange of property, when the tax has already been paid;
• in case of inheritance;
• if the amount of taxes for the year did not exceed 120 minimum wages.

Entrepreneurs submit an annual return, even if certain period activity was not carried out.

Individuals submit the report before May 1 of the year following the reporting year, entrepreneurs - before February 9.

Registration procedure:

1. Carrying out an inventory by an approved commission.
2. Reconciliation of mutual settlements with creditors, the budget, and other enterprises.
3. Making wiring.
4. Closing those accounts that play a minor role in the collection of data for the report.
5. Entering information into the declaration.
6. Reporting.

Since the reporting is annual, the listed items should be as close as possible to the reporting date. If the organization has recently opened, then reporting is issued from the moment of registration.

Deadlines for quarterly

Organizations and entrepreneurs are required to submit reports to the tax service and off-budget funds in a timely manner. Otherwise, they are subject to liability in the form of a fine.

An individual entrepreneur (when using the simplified taxation regime) must submit the following quarterly documents:

It is allowed to submit a quarterly report in person or through a representative (a power of attorney is issued for him), by regular mail or e-mail. The due date is the date on which the report was sent.

An individual entrepreneur submits a report depending on the regime that he uses in his activity. In the first quarter current year reporting only on

If an individual entrepreneur has employees, he provides the following documents:

Destination

All enterprises and entrepreneurs are required to report to government authorities on the progress of their activities. They report to Pension Fund, tax inspection and other off-budget funds.

To the tax authorities

Reporting is clearly regulated by the code. If the organization employs more than 100 people, then the documentation is submitted exclusively in electronic format.

However, it is provided electronically regardless of the number of employees.

In 2020, employers hand over new form reporting - 6-personal income tax. It does not replace the old form () but supplements it.

This report contains general information about individuals. It is provided at the place of registration of the organization every quarter until the last day of the month following the reporting one.

In statistics

Each organization must submit financial statements to the statistical authorities. A statistical declaration is another type of reporting that is provided along with accounting and tax returns.

It is mandatory, reporting forms can be both in paper form and in electronic form. Observation of statistics can be continuous and selective.

The first one is the one, the results of which must be reported constantly within the established time limits.

Selective observation is carried out by statistical authorities, so the organization or individual entrepreneur has a chance to be included in the sample. Observations are carried out once every 5 years.

Video: financial statements in 1C Accounting 8

Persons who are required to report to statistics are called "respondents". They are organizations individual entrepreneurs and small businesses.

The latter report in a simplified manner. Such entities are considered to be individual entrepreneurs whose number of employees does not exceed 100 people.

If an organization is a small business entity, then it submits reports to statistics if it falls into the sample.

The statistical declaration forms are as follows:

• information about the activities of the institution;
• data on the availability of fixed assets and assets, their movement;
• information about the financial condition of the organization;
• data on the number, size wages employees of the enterprise;
• part time information.

If reporting to statistics is not submitted on time or is not submitted at all, a fine is provided. Its size for individuals is 10,000 - 20,000 rubles, for legal entities - from 20 thousand to 70 thousand rubles.

The main form of accounting is annual, but there are also intermediate reports. It is compiled once a month, quarter, six months or nine months, that is, for a period of less than a year. Interim reporting is not mandatory for all organizations, and it is not necessary to submit it to the tax authorities. In the article we will tell you what interim reporting includes, for whom it is mandatory and what is the procedure for compiling it.

Interim financial statements 2018

Since May 7, 2018, the preparation of interim reporting has officially ceased to be mandatory for all organizations on the basis of the order of the Ministry of Finance dated April 11, 2018 No. 74n. The order canceled clause 48 PBU 4/99 and clause 29 of the Regulations on Accounting and Reporting, which obligated everyone to prepare interim reporting without exception. It is necessary to draw up and submit reports only in cases where this obligation is provided for:

• legislation;
• normative legal acts;
• contracts;
• founding documents.

For example, for insurance organizations and issuers valuable papers quarterly reporting is required. If your organization does not fall under these conditions, it is mandatory to generate only annual reports, but it is possible and useful to prepare interim reports on your own initiative.

Submission of interim reporting to the tax authorities and statistics authorities is not required. But interim reporting may be needed when concluding contracts with counterparties, receiving bank loan or at the request of the founder. In addition, interim reporting helps to control the situation, predict financial results and verify the accuracy of accounting data.

Interim reporting period and submission deadlines

Interim reporting reflects all aspects of the organization's activities, includes summary data on the property and finances of the organization and their current state. It is formed on an accrual basis for a reporting period of less than a year, starting from January 1.

The reporting period is not established by law. Experts believe that the optimal period for interim reporting is a quarter. Monthly formation is too laborious, and half a year is a long period, and information may not be timely. But when determining the period, be guided by the needs of owners, management and potential investors.

The deadlines for filing reports at the end of the reporting period are also determined by the owners themselves, they depend on the goals of the company. The decision on the period of reporting and filing deadlines reflect in the accounting policy.

Composition of accounting for a period of less than a year

Unlike annual reporting, interim reports include fewer forms. Mandatory formation intermediate balance and income statement. If necessary, supplement interim reporting with a traffic report Money, explanatory notes and other forms.

The balance sheet contains information about the financial condition of the organization at the current date. Assets provide data on the property and liabilities to the organization. Liabilities reflect own and borrowed funds, allowing you to form an idea of ​​the sources of property formation and financial stability companies.

The statement of financial results gives an idea of ​​the profit and loss of the organization for the period, allows you to evaluate the structure and dynamics of profit and identify problem areas and prospects.

Interim reporting forms are not approved by law, the organization can develop them on its own, based on annual reporting forms. Forms of reporting and its composition should be reflected in the accounting policy.

Preparation of interim reporting

Like annual reporting, interim reporting must meet the requirements of reliability, timeliness, verifiability, integrity, simplicity and relevance. Interim reporting has its own characteristics.

1. There is no balance sheet reformation in interim reporting - write-off of profit or loss received over the past fiscal year. According to the results of a quarter or half a year, profit (loss) remains on account 99 and is subject to write-off to account 84 only at the end of the reporting year.
2. In the preparation of interim reporting inventory is not required.
3. Income tax is calculated using tax rate, which will be applied to the annual revenue.
4. Planned but not incurred expenses do not need to be recognized, as well as unearned income. As with annual accounts, they should only be recognized if the recognition criteria are met.
5. Assets are valued without the involvement of appraisers by extrapolation of data or self-calculation by the financial department of the organization.
6. In interim reporting, employee bonuses may be recognized early only if, at the reporting date, the amount of the payment can be measured reliably or if the company has a legal obligation to pay that cannot be avoided.

Preparing for interim reporting

Compilation of interim reporting includes several stages. First of all, you should prepare for its compilation. At the preparation stage, summarize all available data from primary and other documents, study the rules for compiling forms and prepare the necessary data.

Interim reporting is formed according to the same rules as annual reporting. It must be compiled in Russian, reflect numerical data in thousands of rubles or millions, indicate negative indicators in parentheses. Ready reports must be signed by the principal.

When compiling, the following data is required: the full name of the documents, the name of the organization, the meters used, the positions of persons responsible for accounting and reporting, and personal signatures.

Complete accounting operations at the end of the reporting period, check all entries in the accounts and correct any errors found. Close the accounts of cost accounting and the formation of the cost of production on an accrual basis from the beginning of the year. Also, the preparation stage includes the calculation of taxes.

Drafting and submission of an interim report

The second stage is the preparation and submission of an interim report. When compiling a balance sheet, please note that the data at the beginning of the reporting period must correspond to the data at the end of the previous reporting period. In addition, if necessary, prepare an explanatory note, it will make reporting more transparent. AT explanatory note give a brief description of the organization, explain the method of assessing the MPZ, the development strategy of the company, measures to improve the skills of employees, and provide accompanying information to the reporting forms.

In addition, prepare a statement of income and, if necessary, a statement of cash flows, changes in equity. All this will allow you to understand how the composition has changed own funds during the period, how the funds were spent, what obligations arose.

In general, interim reporting is not mandatory. but it has certain advantages. It helps to properly maintain documentation, correct errors in a timely manner, keep under control financial position firms and timely provide information to interested parties.

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Law N 129-FZ Law N 402-FZ

────────────────────────────────────────────────────────────────────────────────

Reporting year for all organizations Annual accounting (financial)

is a calendar year - from 1 reporting is prepared for the reporting

(clause 1, article 14) The reporting period for the annual

accounting (financial)

reporting (reporting year) is

December inclusive, except

cases of creation, reorganization and

liquidation legal entity

(part 1 article 15)

────────────────────────────────────────────────────────────────────────────────

First reporting year for the newly first reporting year is

established organizations, the period from the date of the state

period from the date of their state registration economic entity

of the corresponding year, and for the year inclusive, unless otherwise

organizations created after 1 provided for by Law N 402-FZ<*>and

of the year. (part 2 of article 15).

Data on business transactions, in the event that the state

carried out before the state registration of an economic entity,

registration of organizations are included except for the credit

in their financial statements for organizations, produced after 30

is, unless otherwise stated

economic entity, period from

date of state registration

next year

state registration,

inclusive (Part 3, Article 15)

────────────────────────────────────────────────────────────────────────────────

Monthly and quarterly reporting Interim accounting

is interim and (financial) statements are prepared

is compiled on an accrual basis from for the reporting period less than the reporting

the beginning of the reporting year (clause 3, article 14) of the year (part 5 of article 13).

Interim accounting

(financial) statements are prepared

economic entity in cases

established by law

Russian Federation, normative

legal acts of the bodies

state regulation

accounting (part 4 of article 13).

The reporting period for the interim

accounting (financial) statements

the reporting date of the period for which

an interim

accounting (financial)

reporting, including

(Part 4, Article 15).

The first reporting period for

intermediate accounting

(financial) reporting is

period from the date of the state

registration of an economic entity

to the reporting date of the period for which

an interim

accounting (financial)

reporting, including

(Part 5, Article 15)

────────────────────────────────────────────────────────────────────────────────

The date on which it is made

accounting (financial) reporting

(reporting date) is the last

— calendar day of the reporting period,

except for reorganizations

and liquidation of a legal entity

(Part 6, Article 15)

────────────────────────────────────────────────────────────────────────────────

———————————

<*>This rule does not apply when changing the type of state (municipal) institution (part 3 of article 30 of Law N 402-FZ).

A significant difference of the new Law “On Accounting” is the absence of norms in it regulating the frequency of preparation of interim reporting, as well as requiring the preparation of interim reporting.

According to Law N 402-FZ, interim accounting (financial) statements are prepared for a reporting period less than a reporting year. Cases when economic entities are required to draw up interim reporting are established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulation bodies (part 4 of article 13 of Law N 402-FZ).

Recall that the Ministry of Finance of Russia is a body of state regulation of accounting (see clause 1 of 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, clauses 1, 4, 5 of the Decree of the Government of the Russian Federation of 07.04 .2004 N 185, article 165 Budget Code Russian Federation). According to Part 1 of Art. 30 of Law N 402-FZ and after January 1, 2013 PBU 4/99 continues to operate, clause 48 of which requires organizations to draw up interim financial statements for a month, a quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. The requirement to draw up interim financial statements is also contained in clause 29 of the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

Thus, on the basis of the above norms, organizations and after the entry into force of Law N 402-FZ are obliged make up interim financial statements for the month, quarter on an accrual basis from the beginning of the reporting year.

The new Law "On Accounting" expressly states that accounting (financial) statements are prepared on the reporting date, that is, on the last calendar day of the reporting period. This means that as part of the annual financial statements, the balance sheet is presented as of December 31 of the reporting year, and not as of January 1 of the year following the reporting year. Although there was no similar provision in Law N 129-FZ, organizations used to draw up financial statements as of the reporting date, which was considered the last calendar day of the reporting period. This followed from paragraphs 4, 12, 18 PBU 4/99.

Please note that Law N 402-FZ includes separate articles on the specifics of the preparation of accounting (financial) statements during the reorganization and liquidation of legal entities (see Articles 16, 17 of Law N 402-FZ).

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What are periodic financial statements?

Reporting is annual and interim. At the same time, annual reporting is given a special place in accounting. It is mandatory for all accounting entities. Its provision is mandatory in the IFTS and Rosstat. Some economic entities are required to submit reports for verification by an internal audit commission and an independent audit company. Accounting statements are not only signed by the sole executive body ( CEO or simply director) of the organization, but also approved by the general meeting of shareholders (for joint-stock companies) or participants (for companies with limited liability) society. JSCs and LLCs that issued corporate papers are required to publish statements on the Internet. The financial statements compiled by organizations should be available to participants (shareholders) of companies, their counterparties (suppliers and buyers), creditors and other interested parties.

Availability of financial statements for everyone stakeholders and the inability to refuse to provide it under the pretext of trade secrets are designed to ensure stability in economic relations. A prudent counterparty will not commit itself to a company that has an unstable financial situation.

Annual financial statements are formed based on the results of the past calendar year. Reporting period for its preparation: January 1 - December 31. A separate period is established in the following exceptional cases:

• company registration,
• reorganization (merger, acquisition, acquisition, division),
• termination and liquidation.

For newly created companies, the reporting period may be less than a year (if they were created before September 30) and more than a year if they were created after this date. In the first case, the reporting period for financial statements is from the date of registration to December 31 of the same year. In the second - from the date of registration to December 31 of the next year.

The reporting date is the last day of the reporting period. For annual accounts, this is December 31st. Exceptions are made for cases of liquidation and reorganization of companies. In case of reorganization, the reporting is prepared on the day preceding the day of registration in the Unified State Register of Legal Entities of the last of the companies that have arisen. In case of liquidation - on the day preceding the entry into the Unified State Register of Legal Entities about the liquidation.

The composition of the annual financial statements is established by the law "On Accounting". For most reporting entities, it consists of the following related documents:

• balance sheet,
• statement of financial results,
• applications.

Reporting data compiled at the end of the calendar year are confirmed by the results of the annual inventory.

With regard to interim financial statements, their composition, with the exception of some cases, is determined by federal standards. Currently, PBU 4/99 “Accounting statements of an organization” is in force, which includes a balance sheet and a profit and loss statement (also known as a statement of financial results) as part of interim reporting. PBU 4/99 also establishes that a different composition may be established by law or by agreement of the participants in the organization.

According to the law, interim reporting by a company is prepared if it is established:

• legal acts of state bodies authorized to regulate accounting (for most legal entities and entrepreneurs, this is the Ministry of Finance of the Russian Federation, for credit and insurance organizations - the Central Bank of the Russian Federation);
• agreements concluded by the participants (shareholders) of the company, for example, a memorandum of association, an agreement on the exercise of the rights of participants in the company (shareholder agreement);
• constituent documents - the charter of the organization;
• decisions of the owner of the organization (for example, for government organizations this is the state in the face federal agency management of state property).

Periodic interim financial statements are formed for a period of not more than one year and, according to accounting rules, can be of the following types:

• monthly reporting,
• quarterly financial statements compiled from the beginning of the year on an accrual basis.

The presence of large volumes of accounting and tax information, a variety of media on which this information is drawn up - from paper to electronic, led to the need to introduce special encodings for all types and forms of reporting. In particular, such encodings were also used to identify the periods for which financial statements were submitted. At present, there are no codes for reporting periods in financial statements. Period codes are provided only for the submission of tax reporting - tax declarations. Information about the codes that must be entered in tax reporting documents can be found in the instructions of the tax service for filling out certain declarations.

When compiling accounting financial statements, the main forms and annexes to it, the company is obliged to strictly adhere to the methods of displaying financial data (forms and content of reports) chosen by it from the beginning of its activity. This is necessary so that users accounting information could compare the dynamics of indicators from one period to another. As a rule, in the forms of financial statements, indicators are displayed both for the reporting period and for the two previous ones. Exceptions can be made only if the organization changes the type of activity.

Submission of financial statements to the tax office

The submission of financial statements to the tax inspectorate is one of the main duties of an economic entity, statutory"About Accounting". Only the annual financial statements are submitted to the tax office. The deadline for submission is March 31 of the year following the reporting year. You can submit reports to the inspection both personally and through postal service. Reporting in electronic form can be submitted via the Internet. In order not to miss the deadlines for submitting reports, if you had to “hold out” its preparation until the last days, you need to know the following:

• when submitting reports in paper form directly to the IFTS, the last day for reporting is considered to be the actual submission to an authorized officer of the inspection,
• when sending a paper version of financial statements by mail, the date of delivery will be the day when the statements were handed over to the post office,
• the electronic version of the financial statements should be considered submitted from the moment indicated in the automatically generated receipt for the acceptance of financial statements in electronic form.

If the last day for reporting is a non-working or weekend, then it can be submitted on the first business day after the end of the weekend.

Reporting deadlines must be observed, otherwise the company and its officials may be held accountable.

In addition to the submission of financial statements to the tax authorities, the legislation provides for their submission to the state statistics authorities. This procedure called - the provision of legal deposit. The deadlines for submitting a legal deposit to the "statistics" are the same as to the tax office - no later than three months from the date of the end of the tax period. If the reporting was subject to mandatory audit, then the auditor's report is attached to it.

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Reporting period- the time interval, which is taken as a basis in normative documents accounting, and includes all events that occurred during the reporting period financial events or related aspects economic activity reflected in the accounting or accounting of the enterprise. Most common reporting periods- quarterly and annual. In the first case, the report is generated once a quarter (3-month term), and in the second - once a year.

Reporting period: essence, main periodicity

Formation of a report is one of the main tasks in tax and accounting. This requirement is directly related to the relevant law of the Russian Federation, according to which all information about the work of the entity and its economic condition for a certain reporting period (reporting date) should be reflected in the accounting records. Compilation of the documents mentioned above for a certain period is the obligation of any enterprise. The duration of the reporting period is established by the law "On Accounting".

In the activities of enterprises, two types of reporting are used - interim and annual. The annual document is given more attention. It is the main one for all economic entities conducting accounting. Ready document provided to Rosstat and IFTS. A number of subjects entrepreneurial activity must submit a report for verification to special audit companies and audit commissions formed within the company.

The accounting reports formed during the reporting period are signed by the director (general director) of the enterprise, and subsequently approved at a general meeting of shareholders (in the case of JSC) or participants (for LLC). Enterprises of the LLC or JSC form that issue corporate papers generate reports on the Internet for a certain reporting period. At the same time, the accounting report should be available to shareholders (participants), buyers (suppliers, counterparties) and other persons interested in the activities of the enterprise.

Accounting final documents for the reporting period, as well as their availability, are aimed at strengthening the stability and transparency of the enterprise in the conduct of business relations. If reports are not prepared in time or they are hidden from stakeholders, it leads potential investors to think about an unstable financial situation.

The annual reporting period is considered from the beginning of the year (January 1) to its end (December 31). It is for this period that financial statements are formed. A different format of the reporting period may be provided in the following cases:

- upon reorganization;
- in case of separation, accession, absorption and merger;
- in case of liquidation or termination of work.

In the situations listed above, the reporting period for which documents are generated can be reduced.

Newly opened enterprises that have just begun their activities may have their own reporting period. It can be less than a year (subject to the start of work before September 30). If the enterprise was formed before this date, then the reporting period may be more than a year.

The result of the reporting period (its last day) is the reporting date by which the transfer must be made required documents. If the reporting period is 1 year, then the reporting date is 31 December. Exceptions are possible for enterprises undergoing liquidation or reorganization. In case of reorganization, the reporting period may be reduced, and the reporting day is the date of registration in the Unified State Register of Legal Entities of the last of the formed enterprises. In case of liquidation, the reporting day of the period is the day preceding the day of the liquidation record.

Another reason for the reduction of the reporting period is the execution of interim reporting. The latter can be drawn up if it is stipulated by the main agreements between the shareholders (participants) of the enterprise, legal acts of state bodies, constituent papers, and the decision of the owner of the enterprise.

Reporting period of interim accounting, as a rule, does not exceed one year and can have the following types:

– monthly report (the size of the reporting period is 30 days);
— a quarterly report is generated from the beginning of each financial year. The reporting period is 3 months.

Reporting period: what does the law say?

The concept of the reporting period is stipulated in Federal Law No. 402, Article No. 15. The main provisions of the law are:

1. For financial (annual) reporting, the reporting period is a calendar year. The date of the beginning and end of the reporting period is the first and last day of the year (inclusive). Exceptions - liquidation, reorganization of a legal entity.

2. The first reporting year is the period from the moment of state registration of the enterprise until the last day of the same year (inclusive). The norm works, unless otherwise provided in other federal standards and laws.

3. Registration of the subject after September 30 allows you to increase the reporting period. In this case, the countdown is made from the moment of registration to the last day of the year following the registration of the enterprise. The exception to the rule are credit organizations. The law in relation to the reporting period is valid only at the beginning of work. In the future, the reporting period (for the annual period) is reduced to the standard - January 1 - December 31.

4. Reporting period for the accounting (financial report) - the period from the first day of the year to the reporting date of the time period for which the report is issued. For example, when compiling a quarterly report, the reporting period is January 1-March 31 (inclusive).

5. The first reporting period for accounting (financial report) is the period from the moment of state registration to the reporting date of the period for which the company's reporting is formed.

6. Reporting date - the last calendar day in the reporting period, for which the reporting of the enterprise is formed. Exceptions to the rule are liquidation or reorganization.

utmagazine.ru

In accounting reporting period- a period of time that includes the facts of economic activity that occurred during it or related to it, reflected by the economic entity in accounting and accounting reports.

The main reporting period is a year, intermediate - month and quarter.

The reporting period, which begins on January 1 and ends on December 31, is called the calendar reporting period.

If the reporting period, having the same duration, begins on any other date, then the reporting period is called the financial year.

The most common are quarterly and annual reporting periods:

Quarterly reporting is generated for a period of time that occurs every quarter (3 months) of the year.

The reporting period for annual accounting (financial) statements (reporting year) is a calendar year - from January 1 to December 31 inclusive, except for cases of creation, reorganization and liquidation of a legal entity.

The first reporting year is the period from the date of state registration of the economic entity to December 31 of the same calendar year inclusive.

If the state registration of an economic entity was made after September 30, the first reporting year is the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.

In this way, annual reporting formed over a period of time that occurs each year.

In tax accounting, the reporting period is the time period after which taxpayers and tax agents are required to submit tax returns to the tax authority for each individual tax.
Reporting periods, as a rule, are the first quarter, six months and nine months of the calendar year. In some cases, the reporting period may be a month.

For example, the first quarter, six months and nine months of a calendar year are recognized as income tax reporting periods.

At the same time, the reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are a month, two months, three months, and so on until the end of the calendar year.

At the end of each reporting period, advance tax payments must be made.

Since reporting periods in tax accounting are formed quarterly or monthly, it makes sense to set the same reporting periods in accounting.

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Interim financial statements

Reporting prepared for a period of less than a calendar year is called interim (Rї. 5 СЃС‚. 13 Р-акоРРР° 402-Р¤Р-).

Paragraph 29 of the Regulations on Accounting and Accounting in the Russian Federation (RPBU) states: the company must prepare interim reporting (for the month and for the quarter) on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. But paragraph 4 of Article 13 of Law 402-FZ just establishes “other”. In accordance with it, interim financial statements need to be prepared only in cases where the company is obliged to submit them. Such an obligation can be established by the legislation of the Russian Federation, regulatory legal acts of the state accounting regulation bodies, or at the corporate level - by the company's agreements, its constituent documents or decisions of the owners. Of course, reporting periods and (or) reporting dates must be determined.

For example, by virtue of law, the reporting date for economic society is the dividend payment date. The fact is that on this day it is necessary to determine стоимость чистых активов (clause 2 of article 29 federal law dated 08.02.1998 No. 14-FZ “On Limited Liability Companies”, paragraph 4 of Art. 43 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies").

Another example: during the state registration of a prospectus for emissive securities, the issuer must submit interim reports for the last completed reporting period, consisting of three, six or nine months (subparagraph 3, paragraph 2, article 22 of the Federal Law of April 22, 1996 No. 39-FZ " About the securities market).

No monthly reporting

The provision on the preparation of interim reporting was introduced into Law 402-FZ by Federal Law No. 251-FZ of July 23, 2013, and became effective on September 1, 2013. It relieved firms of the need to draw up monthly reporting. Therefore, "automatically", without special grounds for this, the last day of the calendar month is not considered the reporting date.

As a result, most firms do not legally generate interim reporting. And the reporting period for them by default, by virtue of the law, is a calendar year.

Meanwhile, the term "reporting period" appears in all accounting standards without exception. How to understand it? Let's think together.

Reporting period - basic concepts for PBU

The problem is that accounting standards are not adapted to the innovations of Law 402-FZ. The official accounting methodology, based on the Instructions for the use of PџP»P°PSP° счетов, is still designed for monthly cyclic procedures. The central place among them is the closing of synthetic accounts 90 “Sales” and 91 “Other income and expenses”. In the conditions when the reporting period increased monthly, this technique had a regulatory basis - paragraph 79 of the PVBU.

It turns out that now it is not necessary to reveal the financial result at the end of each month. This must be done on reporting dates. And if they are not specifically established, then it is permissible to close accounts 90 and 91 once a year - on December 31.

It would seem that the complexity of accounting is reduced. But abandoning the old positions will require a large-scale restructuring.

There can be only one advice here. If you follow the traditional methodology - set in the accounting policy that for the purposes of accounting, the reporting date is the last day of each calendar month. Thus, you will formally retain the same understanding and reporting periods. At the same time, the accounting policy “automatically” does not oblige you to draw up interim reporting.

Benefits of innovation

Suppose you are interested in the "reporting period = calendar year" option. What are the pros and cons of this choice? On the one hand, you do not have to close accounts 90 and 91 every month. However, this solution has a significant drawback: you will lose control over the current financial results of the company.

How often to close accounts 25 "General production costs", 26 " General running costs”, 44 “Sales costs” - you decide. But the depreciation of fixed assets and intangible assets it is necessary to accrue strictly on a monthly basis, because this is expressly provided for by RџR‘RЈ 6/01 (Rї. 19) and RџR‘RЈ 14/2007 (Rї. 28).

On the other hand, firms that use ПБУ 2/2008 «РЈС‡РµС‚ РїРѕ договорам строительного подрѰаяястроУ 2/2008 “РїРѕ договорамстроитеД can be a clear winner. Accountants “dislike” this standard because of the calculations that they have to perform on a monthly basis. But if we proceed from the fact that the only reporting date is December 31, then it will be necessary to distribute income and expenses under transitional contracts only between calendar years. Which definitely makes life easier.

Problems of innovation

For an accountant, solutions that bring accounting and tax accounting together are always relevant. As you know, for the purpose of taxing profits, reporting periods are formed quarterly or monthly. Accordingly, it makes sense to establish reporting periods in accounting.

Another problem is the need for balance sheets for decision-making in business companies. For example, when classifying large transactions or to determine the amount of payments to the departing member of the LLC. And for the payment of промежуточных РґРёРІРёRґРµРЅРґРѕРІ (quarterly or half-yearly) an interim statement of financial results will be required. After all, these payments are possible only if there is current net profit (clause 1, article 28 of the Law 14-FZ, clause 1 and clause 2 of article 42 of the Law 208-FZ). Reporting dates for everyone similar situations it is advisable to fix it in the charter in advance. If you have not done this, a decision will be required to determine the reporting date general meeting participants (shareholders). When the reporting period was considered a month, there was no such need.

So, take note: the “reporting period” is under control!

Elena Dirkova, for the journal "Practical Accounting"

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Each organization must keep records of its income and property on the balance sheet. The preparation of such documentation is carried out in certain period, which is called the reporting period. Quarter, half-year or year - it all depends on the type of reporting and requirements public institutions. These periods are assigned codes that are displayed in the financial statements.

The overview will present definitions, the method of accounting and what period should be appropriate for a given accounting. A parallel will also be drawn between the reporting and billing periods.

The reporting date is a specific date from which future reporting should be started. Each accountant is given a certain time period required to collect data and record them in tables. It doesn't matter if it's about balancing or transport tax, the reporting period can mean only the time that contains the facts of economic activity. The year is considered the main reference point, and the month and quarter are considered intermediate.

Reporting period and date

The time period from January 1 to December 31 is a calendar reporting period. If the dates are different, then such reporting is called the financial year. If we talk about accounting standards, then the formation should take place quarterly, and annual reports should be drawn up from the final balance sheet, which will contain indicators: finance, cash flow and capital, property assets. Also, we must not forget about the forms of intermediate accounting. They should duplicate the totals. An exception in this case may be audit certificates.

Chief Accountant in the organization must generate quarterly reports, that is, to balance the balance every three months. It is important to understand that the first report, after the company has registered with the tax authorities, will be: registration date - the end of the year. That is, if the firm began to engage in commercial activities September 1, then reporting will have to be prepared from that date to December 31 and submitted to the Federal Tax Service.

On a note! The tax period is covered by Article No. 285 of the Tax Code of the Russian Federation.

Differences from the billing period

The reporting period is a quarter, half a year and a year, and the estimated time period implies a gap between these positions, when the accountant has the opportunity to "knock out" the balance sheet and make adjustments. The difference is that if the reporting has a strict framework, then the billing period means the entire time period that contains a specific report. The reporting year is regulated by the Federal Law “On Accounting”, Article No. 14.

Periods, both settlement and reporting, are directly related to insurance and the Pension Fund. Article No. 10 of the Federal Law "On insurance contributions to the Pension Fund" mentions that insurance transfers must be calculated for the entire period of the calendar year.

difference

Differences from tax

The reporting year is calendar period from January 1st to December 31st. During this period, the accounting department must submit a declaration of income. Most organizations aim to file before the new year, but the Internal Revenue Service provides some time off. Delivery after December 31 will not be considered a violation. It all depends on what specific tax is meant. Examples:

• Income tax is granted in the first quarter, then in the middle of the month and the quarter before the last date - 31 December.
• If we talk about private individuals who calculate monthly advance payments based on the actual profit received, a month, two months, three months, and so on until the end of the calendar year are recognized.
• At the end of each time period, advance payments must be made.

On a note! In some cases, monthly periods apply.

What are the reporting periods in the financial statements

The reporting date of financial statements is a time period established at the legislative level: January 1 - December 31. Exceptional moments are considered: creation, reorganization or liquidation of a legal entity. The need to provide
accounting is prescribed in the laws, but there are intervals for its compilation. Paragraph No. 6, Article No. 15 of FZ-402 defines the code in the financial statements at number 34.

Variations:

• The interval can be exactly one year, but if it does not start on January 1, then it is commonly called financial.
• An interim or intra-annual may include a month or a quarter. It is most commonly used for monthly and quarterly registers.
• If we talk about the Tax Authority, then a citizen or an accountant of an enterprise must submit a report there within three months after the start of the new year.

Types of OP

Based on the third point, the term of the reporting period is 365 days. To understand how much time is provided for filing documents, it is worth revisiting the law. Reporting on profits and expenses must be submitted to tax inspectors by the end of March, the 30th or 31st is considered the last day. After that, penalties will be charged for each day of delay. That is, after the year is over, the accounting department is given a whole three months to balance and prepare a report.

Codes of reporting periods of financial statements

The reporting year provides for a special coding for documents and periods. In the process of accounting formation, tables, graphs and application forms are compiled. There is a lot of data, and in order for accounting workers to be able to process information more quickly, a special encoding was introduced. The State Duma developed annex number three to the order of the Federal Tax Service of Russia dated October 29, 2014, which was then edited. It is there that codes are registered that all employees of the accounting departments are required to use. Basic designations:

• 21 - first quarter;
• 31 - 6 months (half a year);
• 33 - 9 months;
• 34 - year;
• 50 - last reporting period.

The last code applies only if the organization is undergoing global changes, reorganization. Also, if the company is declared bankrupt or the object is liquidated, the last reporting period must also be formed and submitted as a report to the Tax authorities.

On a note! When compiling a report, it is important to check the final figures. They must match, otherwise it will become clear to the inspectors that there are errors during the accounting of information and the balance sheet.

Codes for the balance sheet

How to make this report

Before disassembling the reporting rules, it is worth highlighting the edited parts. Below are the main changes that every member of the accounting department should be aware of:

• Thousands of rubles became the unit of measurement, it is impossible to fill out reports in millions.
• OKVED was replaced by OKVED2.
• A new line has been added in which the inspector writes whether an organization needs an audit or not, as well as full information about the auditor.

The accountant can remove or add articles himself, despite the fact that the full form of the balance sheet recommends highlighting it in the appropriate sections of the balance sheet. The more corrections and comments the employee provides when generating the report, the higher the reliability of the reports. There is a simplified form in which small entrepreneurs work, in which some articles are interconnected. This greatly facilitates the work of the compiler and the verifier. When drawing up a balance sheet, a number of rules must be observed:

• the source of information for the preparation of the balance sheet is accounting data;
• credentials must be generated in accordance with the rules of the current PBU and in accordance with the accepted at the enterprise accounting policy;
• accounting data must meet the requirements of completeness and reliability;
• an enterprise with branches draws up a single balance sheet for the organization;
• the data reflected in the balance sheet must be;
• the allocation of articles in the sections of the balance sheet is carried out according to the principle of materiality;
• the reporting period for the balance sheet is a calendar year;
• assets and liabilities reflected in the balance sheet should be divided into short-term and long-term;
• offset between the items of assets and liabilities is not done if it is not provided for by PBU;
• property is valued at its "net" value (net of regulatory items);
• credentials annual report must be verified by inventory.

Important! Compare with data from previous periods and check the status of indicators at the time of reporting.

The form

How to submit a reporting period

Sometimes organizations have to submit reports not for a quarter, half year or year, but for one month. In this case, you can use the simplified form. The reporting month- this is the same time period for which it is required to provide a consolidated balance sheet for profits, expenses and tax deductions. This document should be compiled only on the basis of verified information and official papers.

As written below, such accounting must be submitted before March 30-31 of each year. Each accountant must send the completed form not only to tax service, to the committee on statistics, as well as to other state institutions. If audit activities were carried out during the reporting period, then it is also necessary to send a copy of the report to the State Committee. The accountant has the right to provide documentation ahead of time, because the terms of delivery of the current legislation is not established. The main thing is that this happens before the end of March. Basic moments:

• The report can be sent via email Personal Area in the Federal Tax Service or by registered mail.
• The form must be signed not only by the chief accountant, but also by the head of the financial department and the director.
• If the balance does not match, you do not need to send raw numbers. Inconsistencies should be reported to the inspector who supervises the organizations and ask for assistance.

On a note! Approximate figures will lead to the fact that the balance will not converge and the tax inspector will want to conduct an audit for the entire life of the organization.

Generating, uploading, sending a report

What is the responsibility for violation of the deadlines for the submission of these reports

Having found out how a report should be drawn up, what is a reporting and billing period and what is the difference, need to clarify the question of responsibility. Any violation: failure to submit accounting reports, delay or provision of false information, is punishable by law. If the company delays the delivery without a good reason, then according to paragraph No. 1, Article No. 119 of the Tax Code of the Russian Federation, penalties are equal to 5% of the amount of tax or contribution. Even if the transfer amount is small, the fine cannot be less than 1 thousand rubles. There are limitations on this issue. Penalties cannot exceed 30% of the unpaid amount.

Article No. 116 states that inspectors have the right to impose fines if accountants provide false or inaccurate information. There, prices already depend on the severity of the inconsistencies. If there is no 2-NDFL certificate, then for each form that is not provided, you will have to pay two hundred rubles. In the absence of 6-personal income tax penalty for each certificate is already one thousand rubles. In addition, the inspector can block settlement accounts, which will affect the work of the entire enterprise. This right inspection is provided for in paragraph No. 3, article No. 76 of the Tax Code of the Russian Federation.

A responsibility

Reporting taxable period this is the time period during which all taxpayers are required to submit declarations and reports. This issue is regulated tax code, Article No. 393. There are certain forms that every accountant must comply with when compiling documents. The structure was edited several times, but in the end, the form of the balance sheet was approved by order No. 61n on April 19, 2019.

The accounting methodology is focused on a short reporting period (usually a month). However, the legislation does not support this tradition. In this regard, the key dates used during the calendar year must be recorded in the accounting policy.

Reporting period of the balance

It is fixed by Federal Law No. 402. The main reporting period is a year. This period is used for the preparation of intermediate and final documents. It always starts on January 1st. At the end of the reporting period, that is, on December 31, all documentation reflecting the financial and economic activities of the organization is formed. This rule applies to all companies. The exception is liquidated and reorganized firms. For them, a special procedure for determining control dates is established. For example, for a business entity, the calendar date for the payment of dividends acts as a control date.

Interim Documents

They are not drawn up in all cases, but only when such an obligation is provided for the company. For the reporting period, the enterprise draws up monthly and quarterly documents on an accrual basis from the beginning of the year, unless otherwise specified in the norms. This wording is present in the Federal Law No. 402 (Article 13, paragraph 5). The obligation may arise in accordance with the law, other regulations as well as at the corporate level. In the latter case, in particular, we are talking on company contracts, decisions of owners and on constituent documents. At the same time, each intermediate document must have its own key date and reporting period. This is due to the requirements of regulations, as well as PBU. On the key date, the value is determined net asset. For example, during state registration of a prospectus for issue papers, the issuer must submit interim reports for the last completed reporting period. It could be three, six or nine months.

Nuance

The norm regarding the preparation of interim documentation was introduced in Federal Law No. 402 by Law No. 251. It began to operate from 01.09.2013. This rule saved companies from compiling monthly final documents. Based on it, the last day of the month is not automatically considered a key date. Accordingly, most companies do not legally generate interim documentation. In this case, the general rule that the reporting period is a year.

Application Specifics

In practice, there are many problems associated with the fact that accounting standards not adapted to the innovations of Federal Law No. 402. As mentioned above, the official methodology, which is based on the Instructions for the use of the Chart of Accounts, still provides for monthly cyclical procedures. The key place among them is given to the closure of synthetic accounts 91 ("Other expenses and income of the reporting period") and 90 ("Sales"). With a monthly build-up, the regulatory basis was in effect - clause 79 of the PVBU.

Explanations

It should be noted that the accounting loss / profit is the final result identified for the period based on the accounting of all business transactions enterprises and estimates of balance sheet items. In accordance with the norms in force today, it is not necessary to determine it at the end of each month. Financial results should be identified at reporting dates. If they are not specifically defined, then closing the account. 90 and 91 are allowed once a year - December 31. At first glance, the work of an accountant in this case will be greatly simplified. However, it should be said that the application of such a technique will require a significant restructuring of the accounting system.

To minimize the difficulties that may arise during the restructuring of the financial and accounting system, it is advisable for companies that adhere to the traditional methodology to make appropriate adjustments to the company's policy. In particular, it should be indicated that for accounting purposes, the last day of the month will be used as the reporting date. So formally, the organization will retain the previous understanding of reporting periods. Here it is worth saying that the accounting policy does not oblige "automatically" to generate intermediate documentation.

Advantages and disadvantages of the new method

Quite a lot of companies approve accounting policies in accordance with current regulations, indicating that the reporting period is a year. This frees the organization from the need to close accounts 90 and 91 on a monthly basis. Meanwhile, such a decision also has a negative side. The management of the firm may lose control over the financial result of current operations.

Important point

It should be remembered that PBUs are applied in those parts that do not contradict the current legislation (FZ No. 402, in particular). The frequency of closing accounts for general business expenses / income, as well as sales costs, the organization determines independently. As for the depreciation of intangible assets and fixed assets, it is charged exclusively on a monthly basis, which is directly provided for in the PBU. As practice shows, companies that use PBU 2/2008 are in an advantageous position. Accountants do not like this standard very much, since it provides for monthly calculations. However, if December 31 is taken as the only reporting date, then it will only be necessary to allocate expenses/income under rolling contracts between years. It certainly makes the job easier.

Additionally

For an accountant, solutions are always relevant to bring tax and accounting closer together. For the purposes of taxation, as you know, periods are formed monthly or quarterly. Corresponding time intervals, according to experts, it is advisable to establish in accounting. The definitions provided for in PBU 4/99 are still relevant today. The regulations provide an explanation of the reporting period and date. The first is the time period during which the company must issue the final documentation. Key date - a calendar date, as of which the company draws up papers and closes all accounts in order to start the next reporting period from a "clean slate". It is worth mentioning another problem that accountants face. In the activities of the company, it becomes necessary to draw up balance sheets for adoption based on the information presented in them management decisions management of the business community. For example, such documentation is used when differentiating large transactions, determining the amount of payment to the retired participant of the company. The accrual of dividends for a quarter or half a year, in turn, requires interim reporting of financial results. This is due to the fact that these payments are possible only if there is a net (current) profit.

Conclusion

Experts agree that it is advisable to pre-fix the used reporting dates in the accounting policy. If this is not done, then the definition of the control calendar date will be carried out by decision of the meeting. It, in turn, must be organized and conducted in strict accordance with established rules. It should be said that earlier, when the reporting period was a month, there was no such need.

Reporting period- this is the period for which the organization must prepare financial statements. The reporting period is a month, a quarter, a year. During this period, profit and loss statements (or income and expense statements) and balance sheets are prepared, reflecting the state of the company at the end of the period. Often the law requires the publication of these reports.

In many cases, companies, in order to improve the efficiency of current management, prepare reports for shorter periods of time, for example, for a month, quarter or half a year.

Reporting period expenses

These are costs or losses attributable to current period, in contrast to the cost of goods produced during this period. Consist of costs excluding inventory costs finished products and work in progress.

Accounting period codes

The vast majority of legal entities submit financial statements once a year. For them, the code of the reporting period on title page always "34". But there are organizations that are required to report quarterly. For example, Insurance companies. Codes for quarterly reports are provided:

• for the first quarter - "21";
• for the first half of the year - "31";
• for nine months - "33"
• 51 - I quarter - during the reorganization (liquidation) of the organization
• 52 - Half a year - during the reorganization (liquidation) of the organization
• 53 - 9 months - in case of reorganization (liquidation) of the organization

In the event of liquidation or reorganization of an enterprise, ciphers are provided:

• "94" - for interim reports;
• "90" is for the final report.

Tax reporting period

A tax period is understood to mean a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. The tax reporting period is the time period after which taxpayers and tax agents are required to submit tax returns to the tax authority in relation to each individual tax.

A tax period may consist of one or more reporting periods, following which advance payments are made. If the organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of this year. In this case, the day of establishment of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

If the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) is completed.

If an organization established after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of establishment to the day of liquidation (reorganization).

If an organization was established on a day falling within the period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) earlier than the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation (reorganization) ) of this organization.

The stipulated rules do not apply to organizations from which one or more organizations are separated or joined.

The said rules shall also not apply to those taxes for which the tax period is set as calendar month or quarter. In such cases, when creating, liquidating, reorganizing an organization, changes in individual tax periods are made in agreement with tax authority at the place of registration of the taxpayer.

If the property that is the object of taxation was acquired, sold (alienated or destroyed) after the beginning of the calendar year, the tax period for the tax on this property in this calendar year is determined as the period of time when the property is actually in the ownership of the taxpayer.

Codes of tax reporting periods

There are also two-digit codes in tax returns. Each period has its own codes, which have a two-digit case.

Income tax is considered a cumulative total and the codes will be as follows:

• 1 quarter - "21";
• 1st half - "31";
• 9 months - "33";
year - "34".

VAT is calculated quarterly, and the ciphers are different:

• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

When submitting declarations in the process of reorganization or liquidation of an enterprise, code 50 is used. The first digit 5 ​​in the code always means for the tax authorities that this is the last reporting of the company.

Codes for tax reporting periods under the simplified tax system

The reporting period is a year, which means that the code “34” is always indicated in the ordinary declaration. In special cases, codes apply:

• "50" - liquidation or reorganization;
• "95" - the last period before switching to another mode;
• "96" - the last period for the termination of business activities.

Codes for tax reporting periods for UTII

Reports are submitted once a quarter, so the codes will be as follows:

• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

Synonyms

accounting period

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