The release of the new Law on Accounting in December 2011year, long before its entry into force - the case for the Russian practice is the most amazing. Usually all the amendments we get, as they say, "under the Christmas tree" and view them in a hurry. And here such care is more than a year to study the norms of the new accounting constitution.
And accountants were in a strange situation:they need to prepare reports for the past, 2012, when Law 402-FZ was not yet in force, now, in 2013, when it is already being applied. How does this affect the formation and composition of financial statements? And what do small business organizations do?
• balance sheet;
• Profits and Losses Report;
• Attachments to them: statement of changes in equity, statement of cash flows and explanations.
However, since 2013, the form number 2 in the Law No. 402-ФЗcalled a statement of financial performance. In fact, the form from Order No. 66n is already such a report, since it contains data on income, expenses, profit margins and the cumulative financial result.
However, despite the fact that this report haseverything that you need to know about financial results for some reason, the Ministry of Finance insists: this report should be included in the composition and content of 2012 financial statements as a statement of financial results (FD for short). If Order No. 66n is not updated, or the developers of accounting software do not change the name of the form, it is advisable to do it yourself. If this is not possible, you will have to submit a report with the same name. It’s hard to imagine someone raising a hand to punish for it. Yes, and for what article?
But instead of figuring out which of theseregulations more important, it is better to reconcile with each other. Yes, in the 66th Order there is no permission not to hand over applications, but there are words that they reflect only the most important information about the financial condition of the company. Conclusion: if you have a regular routine, there’s probably nothing to write in the applications. And to verify the correctness of your professional assessment, according to which you decided to abandon the application, strictly speaking, there is no one. It can be noted that small businesses have the right not to include applications in the financial statements.
Pleases another noticeable indulgence forsmall businesses. Simplification of the forms included in the financial statements, greatly simplified the lives of entrepreneurs and accountants. In principle, it was declared a long time ago, and small businesses could themselves develop “lightweight” forms. But some organizations did not see much point in this, they were satisfied with generally accepted templates. Those who were not averse to “lightening up” the forms simply did not grow to such freedom; independent work frightened them.
The usual report on the financial results of the Ministry of Financealso significantly cut. Under the knife went interest receivable - they should be reflected only in the line “Other incomes”. But the interest payable officials left a separate line. It is clear why: even a small firm needs to see how much it costs the money raised.
This "sequestration" to small businesses that needed it could be done on their own earlier, but since the samples appeared, it's a sin not to use them.
However, not in vain all the time repeated:the firm can use the simplified forms that are part of the financial statements, if you need them. And this need is not at all obvious, since from the point of view of accountants of small enterprises, who have filled out the usual reporting all their lives, the transition to the “lightweight” version is too much trouble. Forms as an application to the accounting policy, approve the lines of the “classical” reporting add to get the results for the aggregate lines of simplified forms.
