Reporting is reliable if it. The composition of accounting and general requirements for it. Reporting is considered comparable if

1. Formed in accordance with the rules established by regulatory acts of accounting.

2. Formed in accordance with the rules established by the Tax Code of the Russian Federation.

2.6. To ensure the neutrality of the information provided
In accounting reporting, it is necessary(Specify the number right from
Vegeta):

1. To exclude unilateral satisfaction of the interests of some groups of users of accounting reporting before others.

2. Through the selection or form of submission of reporting information, have an impact on solving and evaluating users in order to achieve predefined results.

2.7. The requirement of the integrity of reporting information is
that the organization must(Specify the correct answer number):

1. Include in accounting reporting indicators of all branches, representative offices and other units (including allocated for individual balances).

2. Do not include in accounting reporting indicators of all branches, representative offices and other units (including allocated to individual balances).

2.8. In accordance with the requirement of the sequence representing
reporting information from one reporting period to another op
Ganization should(Specify the correct answer number):

1. To adhere to the content and shape of the balance sheet and the income statement consistently from one reporting period to another.

2. Ensure consistent reflection in the reporting facts of economic activity.

2.9. Comparability of data on accounting of financial statements
The reporting period with data for the reporting period
ÜT(Specify the correct answer number):

1. By adjusting the data of the preceding reporting period in accordance with the rules established by the regulatory acts of accounting.

2. By adjusting these reporting period.

2.10. Comparability of accounting indicators of the accounting reporting
Ties(Specify the correct answer number):

1. The invariance of the forms of accounting reporting.

2. The invariance of the organization's accounting policy for a long time, the sequence of its use from one reporting period to another.

2.11. Offset between the financial statements submitted
Articles of assets and liabilities, profits and losses(specify the right number
File Answer):

1. Allowed.

2. It is not allowed (except when such a test is provided for by regulatory acts on accounting).

2.12. Accounting articles should be appreciated(ot
Life number of the right answer):

1. According to the rules established by the relevant provisions for the accounting of certain types of property and obligations.

2. In any order without taking into account the rules established by the relevant provisions on the accounting of certain types of property and obligations.

2.13. Accounting articles for the reporting year must
Reaffirm(Specify the correct answer number):

1. Data accounting accounts.

2. The results of the inventory of assets and obligations.

2.14. Indicators consider accounting reporting
STI(Specify the correct answer number):

1. The lack of information on which may affect economic decisions of interested users, based on the reporting information.

2. The lack of information on which cannot affect economic decisions of interested users, based on the reporting information.

2.15. Indicators of an accountant may be essential
reporting, whose proportion is generally appropriate
Data for the reporting year is(Specify the correct answer number):

1. 10 percent.

2. 7 percent.

3. At least 5 percent.

2.16. When drawing up accounting assets and obligations
in the currency of the Russian Federation in accordance with the order, mustache
Tanned(Specify the correct answer number):

1.BBU 2/2008. 2. PBU 3/2006.

Z.PBU 4/1999.

2.17. In the preparation of accounting reporting recalculate in
Currency of the Russian Federation, the following assets and liabilities(ot
live numbers of correct answers):

1. Remains of cash at the box office, in foreign currency accounts, in monetary and settlement documents.

2. Remains securities.

3. Remains of funds in the calculations.

4. Remains of targeted funding.

5. Remains of fixed assets, intangible assets, materials, goods.

2.18. In the preparation of accounting reporting remains of assets
and obligations whose cost is expressed in foreign currency,
Recalculate in the currency of the Russian Federation(specify the right number
File Answer):

1. At the rate of the Central Bank, which operated at the date of the accomplishment of operations in foreign currency.

2. At the rate of the central bank at the reporting date.

2.19. When drawing up accounting assets and obligations
The cost of which is pronounced in foreign currency, recalculate
in the currency of the Russian Federation and detect(Specify the number
Proper answer):

1. Currency differences.

2. Summary differences.

2.20. Course differences identified when counting the cost of AK
tivov and commitments expressed in foreign currency is(Specify
Number of the correct answer):

1. The differences between the ruble assessment of the asset or obligation, the cost of which is expressed in foreign currency at the rate of the Central Bank at the date of accounting reporting, and the ruble assessment of this asset or obligations on the date of its acceptance of accounting (or the reporting date of accounting reporting for the previous reporting period).

2. The differences between the ruble assessment of the asset or obligation, the cost of which is expressed in foreign currency at the rate of the central bank at the date of the accounting reporting date, and its cost.

2.21. The first reporting year for newly created after 1 October
Organizations believe(Specify the correct answer number):

2.22. Accounting reports sign(specify the right numbers
wine answers):

1. Head of the Organization.

2. Chief accountant (accountant) of the organization.

3. The founders of the organization.

2.23. In organizations, where accounting is conducted on the contract
originally specialized organization or accountant -
Calisist, accounting reporting signs(specify the right number
File Answer):

1. Head of the Organization and Head of a Specialized Organization (or a specialist leading accounting).

2. Head of the Organization.

2.24. Correction of errors in reporting related to the report
year and the previous periods are produced(Specify NO.
measures of the correct answer):

1. In the reporting made for the reporting or preceding period.

2. In the reporting compiled for the reporting period in which the distortions of its data were discovered.

2.25. Correction of errors in reporting related to incorrect
reflection of economic operations and detected before the end
reporting year, produce(Specify the correct answer number):

1. Records on accounts accounts in that month when these errors have been identified.

2. Notes on accounting accounts in December of the reporting year.

2.26. Errors made in the reporting year and revealed after
its completion, but before approval in the prescribed manner
accounting reporting fix(specify the number of the correct answer
TA):

1. Accounting records in January next year.

2. Accounting records in December of the reporting year.

2.27. Errors identified in the reporting year associated with nepra
File reflection of economic operations last year,
rude(Specify the correct answer number):

1. Accounting records of the reporting year.

2. By making corrections to the accounting statements last year.

1. Accracted accounting

The determination of the accuracy of accounting reporting is contained in paragraph 6 of PBU 4/99 "Accounting Reporting of the Organization" (approved by the Order of the Ministry of Finance of the Russian Federation of 06.07.99 No. 43N).

This clause states that accounting reporting, formed on the basis of the rules established by regulatory acts on accounting, is reliable and complete.

In other words, reporting can be recognized as reliable only if the organization performed all the requirements established by the current legislation regarding the procedure for evaluating, recognition, reflecting accounting objects on accounting accounts and in reporting lines.

True, the same PBU 4/99 contains a reservation, which in case of drawn up the accounting reporting, the use of Rules of PBU 4/99 does not allow to form a reliable and complete understanding of the financial position of the organization, financial results of its activities and changes in its financial position, The organization in exceptional cases (for example, the nationalization of property) may allow retreat from these rules. Accordingly, in paragraph 37 PBU 4/99 and in paragraph 4 of Art. 13 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" it was clarified that the organization is obliged to report on the explanatory note on the uniqueness of accounting rules in cases where they do not allow reliably to evaluate the property status and financial results of the organization with relevant justification.

However, in practice, retreat from the rules is quite difficult, since the formulation of this "assumptions" in paragraph 6 of PBU 4/99 is not safe, as it contains a logical error. Indeed, how compliance with the rules laid in PBU 4/99 may "not allow to form a reliable idea," if in determining the accuracy we are talking about compliance with the requirements established by regulatory acts on accounting?

Nevertheless, the official position is that only such reporting is considered to be reliable, which is compiled in accordance with all the requirements of all current regulatory acts on accounting.

Distortion of accounting reporting, i.e. Incorrect reflection and presentation of accounting data due to violation of the established rules of its organization and maintenance, may be two types:

1. The deliberate distortion of accounting reporting is the result of intentional actions (or inaction) of the personnel of the audited economic entity. Such "errors" are performed for mercenary purposes to be misleading users of accounting reporting.
2. The unintentional distortion of accounting reporting is the result of unintended actions (or inaction) of the personnel of the audited economic entity. It may be a consequence of arithmetic or logical errors in accounting records, errors in the calculation, under-accounting, incorrect reflection in the accounting of the facts of economic activity, the presence and state of property without malice.

Both deliberate and unintentional distortion of financial statements can be significant - that is, influencing the accuracy of its financial statements to such a strong extent that the qualified user of his accounting reporting can make erroneous conclusions on the basis of such reporting or to make erroneous solutions - or insignificant.

However, the unified concept of materialism currently does not exist. For example, according to Art. 15.11 Code of the Russian Federation on administrative offenses of a significant distortion (gross violation of the accounting reporting rules) is considered to be a distortion of any article (string) of the accounting form of accounting reporting at least 10%. And in paragraph 1 of instructions on the procedure for the preparation and submission of accounting reporting (approved by the order of the Ministry of Finance of Russia of July 22, 2003 No. 67n) In accordance with international practice, it is recommended to establish a threshold of materiality as an amount whose relation to the total result of the relevant data for the reporting year is not less than 5%

2. Accuracy of the audit

In accordance with paragraph 3 of Art. 1 of the Federal Law of August 7, 2001 No. 119-FZ "On Auditing Audit" The aim of the audit is the expression of the opinion on the reliability of financial (accounting) reporting of audited parties and compliance with the procedure for conducting accounting by the legislation of the Russian Federation.

At the same time, the degree of accuracy of data of financial (accounting) reporting data, which allows the user of this reporting on the basis of its data to make the right conclusions about the results of economic activity, the financial and property status of audited entities and to make informed decisions based on these conclusions.

In other words, audit reliability can be represented as a degree of probability (from 0% to 100%) of skipping or distorting reporting data that influence the ability of users to adequate economic decisions on the results of reporting analysis. After all, if the degree of accuracy of the data is measured in percent (i.e., absolute accuracy is 100%), then there is an inverse value, that is, the measure of permissible distortion. For example, if you specify that the degree of accuracy of the data should be 95%, then the permissible distortion will be the value of 5%.

Such a measure in the audit is called the level of materiality and serves as a guide to make a decision on the accuracy of both the financial statements in general and its individual indicators. Therefore, if the auditor establishes that the amount of distortion of financial statements (or individual indicators) exceeds the accepted level of materiality, it must conclude its inaccuracy.

It is not by chance that in paragraph 3 of the Federal Rules (Standard) No. 6 "Audit Conclusion for Financial (Accounting) Reporting. We are talking about the reliability in all significant relationships, to evaluate which the auditor should establish the maximum permissible dimensions of the deviations by defining in order to audit the existence of indicators Accounting and financial (accounting) reporting in accordance with the Federal Rule (Standard) of the audit activity "Significance in Audit".

There is no single methodology for assessing the level of materiality in the audit, therefore, each audit firm must independently develop and approve as an intra-reported standard for determining the level of materiality, given that this indicator can be reviewed and refined at different stages of the audit.

3. Significance of truly

So, at present, in Russia, the accuracy of the financial statements is addressed to the laws established by law (in particular, the PBU and methodological instructions received by the Ministry of Finance of Russia and the methodological instructions) of the procedure for the preparation and content of financial statements. In other words, Russian accounting assigns the role of the contractor of laws, regulations, regulations, letters and instructions and minimizes the possibility of applying their professional judgment.

However, establish rules for all cases that arise in business practices are impossible. Therefore, the decisive should not be the rules and instructions, but the conceptual foundations and principles, allowing to form a professional judgment on a significant reflection of the actual situation in the enterprise in its reporting.

After all, following the norms of Russian legislation, you can get unexpected results. For example, according to PBU 6/01 "Accounting for fixed assets", a commercial organization may not more than once a year (at the beginning of the reporting year) to overestimate groups of homogeneous facilities of fixed assets under the current (restorative) cost. In other words, each organization has the right to decide independently, to produce a reassessment of fixed assets or not, and in any case, it will not violate legislation.

Consequently, in the event that the revaluation is made, and if the organization, in order to optimize property tax, decides at all not to revaluate fixed assets, formally the content of the accounting statements will fully comply with the requirements of the current legislation. And auditors will not have the grounds in any other case to recognize the reporting of unreliable. Although it is clear to everyone as the balance sheet currency, and the structure of assets, and the amount of net assets, and the value of many financial coefficients will be different. And more real from an economic point of view, these indicators will be in the event that the revaluation is still produced - because it is perhaps the only mechanism for taking into account the inflation factor in the formation of reporting indicators in the Russian accounting system.

Of course, changing the view of the accountant and the auditor to the concept of accuracy of accounting reporting is impossible without the appropriate change in the regulatory framework for accounting and auditing regulation. For example, in accordance with IFRS, information is recognized as reliable if it truthfully in all aspects reflects the economic activities of enterprises, and does not contain significant errors (distortions) and biased estimates. At the same time, reliability is closely associated with reliability, which in turn is ensured by a set of five characteristics or signs: the truthful presentation; The predominance of essence over the legal form; neutrality; prudence; fullness. And it is the fulfillment of the requirements of IFRS that makes it possible to ensure a reliable, fair presentation of information in the reporting, because the provisions of IFRS are based on the generalization of the advanced world experience of accounting in a market economy.

One of the basic requirements for financial statements put forward by the current regulatory documents is its compliance with the criterion of reliability. What does this concept mean, what accounting statements can be recognized reliable, and as an accountant can establish whether it is a reliable reporting of his organization? Interestingly, guided by this criterion, an accountant in some cases and in the presence of certain conditions in the formation of reporting can retreat from the requirements of regulatory acts on accounting. Tells M.L. Pyats, k.e.n. (St. Petersburg State University).

Paragraph 6 of PBU 4/99 "Organization's Accounting Reporting" establishes that accounting reporting should give a reliable and complete understanding of the financial situation of the Organization, financial results of its activities and changes in its financial position.

At the same time, according to PBU, reliable and complete accounting reporting, formed on the basis of the rules established by regulatory acts on accounting.

Does this mean that the prescriptions of the regulatory documents always and unquestioning should be observed and any case of their non-fulfillment makes the financial statements of unreliable?

So, PBU actually establishes that if, in the preparation of reporting, the organization complied with all the rules of existing regulatory documents on accounting, the reporting should be recognized as reliable and complete.

However, the same PBU 4/99 contains a prescription that significantly clarifies just said. PBU literally reads:

We will pay attention to the nationalization of property is given in this definition only as an example. It is very important that any tangible boundaries of such exceptional cases considered the regulatory document does not lead. This means the ability to immediately induce the quality of exclusivity by almost any fact of economic activity, in other words, any economic operation can formally become a basis for derogation from the rules established by regulatory acts.

Here, the accountant is fit and confused, because if he tries to combine in his consciousness, the two considered norms, it will receive approximately the following.

Significant can be considered only exclusive reporting formed in accordance with existing regulatory documents but if following these regulatory documents does not allow formed reliable reportingIn exceptional cases, they can be retreated from them if such a retreat will make reporting more reliable.

Agree, you can get confused.

Moreover, in the same paragraph 6 of PBU 4/99, an accountant can read that if, in the preparation of accounting reporting, based on the rules of this provision, the organization identifies data insufficiency to form a full understanding of the financial position of the organization, financial results of its activities and changes in its financial position. In financial statements, the organization includes appropriate additional indicators and explanations.

That is, not only possible (in exceptional cases) from the prep-sang regulatory documents to retreat, but also to freely include in the accounting statements relevant (which, practically it is not clear) additional indicators and explanations.

The surprise of the accountant in this case is obvious and explained. For many years we are accustomed to what everyone needs to do according to the instructions, and the retreat from her "death like" prescriptions.

At the same time, the process of transition to international accounting standards brought a very important thing to our practice - a certain field for the adoption of an accountant decisions that are not exclusively from the instructions of the instructions, but from their own professional judgment of the accountant.

For the first time, this provision was recorded back in 1996 in the Federal Law "On Accounting". But due to the fact that we, as a rule, often read the bill plan, but rarely look into the laws, it remains almost unnoticed.

Recall that according to paragraph 4 of Article 13 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting", in an explanatory note, the facts of non-use of accounting rules in cases where they do not allow reliably to reflect the property status and financial performance Organizations, with an appropriate rationale. Otherwise, the non-use of accounting rules is considered as evasion of their implementation and is recognized by violation of the legislation of the Russian Federation on accounting.

The law, introducing this standard, in fact, carried out a decision on the reliability of the reporting of a particular organization to the competence of the professional opinion of the accountant of this organization, which is obliged to disclose the interpretation of the facts of economic activity laid in the regulatory documents in the regulatory documents.

Complementing and disclosing the regulations of Law No. 129-FZ, PBU 4/99 outlines the circle of cases involving the possibility of such a retreat only with exceptional situations, which is implemented in practice, as some accountant is unlikely to take place instead of its current work for the invention of new accounting methods All facts of economic activity of their organization.

Almost simultaneously with the advent of the law "On Accounting", the concept of the organization's accounting policy was included in the Russian accounting practice.

At the same time, paragraph 8 of PBU 1/98 establishes that "In the formation of an accounting policy of the Organization, on a specific direction of maintenance and organization of accounting, the choice of one method of several, permissible legislation and regulatory acts on accounting".

If, on a specific issue in regulatory documents, accounting methods have not been established, then in the formation of accounting policies, the organization of the appropriate method is being developed, based on PBU 1/98 and other accounting provisions.

Thus, forming accounting policies as a complex of accounting techniques of the facts of economic life, the organization implements the prescription of current regulatory documents in four directions:

1) follows one-way prescriptions of regulatory documents that do not provide the possibility of choosing the meal of accounting;
2) selects one version of the metering methodology from several options proposed by regulatory documents;
3) independently develops a methodology for taking into account the facts of economic life, with respect to which the regulatory documents do not contain special regulations;
4) Guided by paragraph 4 of Article 13 of the Law "On Accounting" develops a methodology for taking into account specific facts of economic life, other than the regulatory acts established by regulatory acts.

The presence of such a wide field of activity in the formation of the organization of its accounting policies means that special regulations of regulations that determine the accounting methodology for specific facts of economic life, according to paragraph 4 of Article 13 of the Law "On Accounting Accounting", are actually a recommendatory.

Such a state of affairs is fully consistent with the central idea of \u200b\u200binternational financial statements - the priority of the professional judgment of the accountant before the letter of the recommendations of the regulatory document.

Thus, the accounting statements of the organization corresponding to its accounting policies should be reliable, the provisions of which are disclosed, explained and substantiated in an explanatory note to this accounting reporting. This means that the explanatory note should be reflected:

first, the selected accounting options from the proposed regulatory documents;
secondly, an independently developed methodology for accounting for economic activities;
thirdly, cases of retreat from regulatory instructions for accounting documents in accordance with Article 13 of the Law "On Accounting".

Accounting consists of:

accounting balance; profit and loss statement;
applications for them and explanatory note (hereinafter applications to the accounting balance and income statement and the explanatory note are referenced by the accounting balance and income statement);
audit report confirming the accuracy of the organization's accounting reporting if it is subject to compulsory audit in accordance with federal laws. Interim accounting consists of an accounting balance and income statement, unless otherwise established by the legislation of the Russian Federation or the founders (participants) of the organization.

Accounting should give a reliable and complete understanding of the financial situation of the organization, financial results of its activities and changes in its financial position. Accounting reporting, formed on the basis of the rules, which are established by regulatory acts on accounting.

In the formation of accounting reporting, the organization should ensure the neutrality of the information contained in it, i.e. The unilateral satisfaction of the interests of some accounts of accounting users before others is excluded. The information is not neutral if it affects solutions and user assessments through the selection or form of submission to achieve predefined results or consequences.

The accounting statements of the organization should include indicators of all branches, representative offices and other divisions (including allocated to individual balances).

When drawing up an accounting balance, a report on profit and loss and explanations to them, the organization is obliged to adhere to their content and forms consistently from one reporting period to another. The change in the adopted contents and forms of balance sheet, the report on profit and loss and explanations to them is allowed in exceptional cases, for example, when amending the type of activity. The organization must ensure confirmation of the validity of each such change. A significant change should be disclosed in explanations to the balance sheet and the report on profit and loss, along with the reasons that caused this change.

For each number of accounting reporting, except for the report on the first reporting period, data should be given a minimum for two years - the reporting and preceding reporting. If the data for the period preceding the reporting period is incompaired with data during the reporting period, then the first to be adjusted on the basis of the rules established by regulatory acts on accounting. Each significant adjustment should be disclosed in explanations to the accounting balance and income statement, along with the reasons that caused this adjustment.

The accounting articles, the accounting and loss report and other individual forms of accounting reporting, which, in accordance with accounting regulations, are subject to disclosure and on which there are no numerical values \u200b\u200bof assets, liabilities, income, costs and other indicators, and are firing (in typical forms) or Do not (in forms designed independently and in an explanatory note).

Indicators for individual assets, obligations, income, expenditures and economic operations should be opened in financial statements separately, if they are substantial and if interested users cannot assess the financial position of the organization or financial results of its activities.

Indicators for certain types of assets, liabilities, income, expenditures and economic operations can be given in the balance sheet or the income statement of the total amount with the disclosure in explanations to the accounting balance sheet and the report on income, if each of these indicators is not particularly significant To assess interested users of the financial situation of the organization or financial results of its activities.

To compile accounting reporting, the reporting date is considered the last calendar day of the reporting period.

In the preparation of accounting reporting for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.

The first reporting year for newly created organizations is considered to be the period from the date of their state registration to December 31 of the relevant year, and for organizations established after October 1, - to December 31 of the next year.

Each part of accounting should contain the following data.:

part name;
indication of the reporting date or reporting period, for which accounting reporting is compiled;
the name of the organization indicating its organizational and legal form;
the format of representing numerical indicators of accounting reporting.

Accounting reports are signed by the head and chief accountant (accountant) of the organization.

In organizations, where accounting is conducted at the contractual principles of a specialized organization (centralized accounting unit) or an accountant-specialist, accounting reporting is signed by the head of the organization and the head of a specialized organization (centralized accounting) or a specialist leading accounting.

The composition of accounting and general requirements for it are governed by the Accounting Regulations on the accounting statements of the Organization (PBU 4/99), approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43 n. In accordance with this document, accounting statements are defined as a unified system of data on the property and financial position of the Organization and on the results of its economic activity, based on accounting data on established forms.
The accounting statements consist of an accounting balance sheet, a profit and loss statement, applications for them and an explanatory note, as well as an audit conclusion confirming the accuracy of the accounting reporting of the Organization, if it is subject to compulsory audit in accordance with federal laws.
Accounting should give a reliable and complete understanding of the financial situation of the organization, financial results of its activities and changes in its financial position. Analysis made on the basis of unreliable reporting will give incorrect landmarks to users of information when making the necessary decisions. Accounting reporting, formed on the basis of the rules established by regulatory acts on accounting, is reliable and complete. But in a real situation, with a large number of various types of activities and operations, not always observance of uniform rules can ensure the accuracy and completeness of the accounting reporting. Therefore, PBU 4/99 allows the domestic accountant - a specialist to express his own opinion on the reliability and completeness of the reflection of the financial condition and financial results: "If, in drawing up financial statements, the application of the rules of this provision does not allow to form a reliable and complete picture of the financial position of the Organization, financial results Its activities and changes in its financial position, the organization in exceptional cases may allow retreat from these rules. "
All deviations from the established rules accountant should be explained in an explanatory note. It follows that the analyst starts studying reporting indicators must be carefully examined by this document.
In the formation of accounting reporting, the organization should provide neutrality of the information contained in it, that is, the unilateral satisfaction of the interests of some groups of accounting reports in front of others is excluded. Thus, the reporting can serve as an information base of financial analysis for various purposes.
The accounting statements of the organization should include indicators of activities of all branches, representative offices and other units (including allocated to individual balances).
The organization must, in the preparation of the balance sheet, the report on the profits and loss and explanations to them to adhere to their content and the form sequentially from one reporting period to another. The change in the adopted contents and forms of accounting balance, the income statement and explanations for them is allowed in exceptional cases. The organization should ensure confirmation of the validity of each such a change, and the analyst with a comparative analysis of indicators for different periods - take into account all these changes.
For each numerical indicator of accounting reporting, data should be given for a minimum in two years - the reporting and preceding reporting. If the data for the period preceding reporting, non-reported with data during the reporting period, then the first of these data is subject to adjustment based on the rules established by regulatory acts on accounting. Analyst when conducting horizontal analysis should be carefully familiar with the reasons for adjustments and take into account the adjustment methodology in the formation of its conclusions.
Indicators about individual assets, liabilities, income, expenditures and economic operations should be given in accounting statements separately in case of their materiality, and if there is no knowledge of the employees of the financial situation of the organization or financial results of its activities without knowledge of them.
To compile accounting reporting, the reporting date is considered the last calendar day of the reporting period. In the preparation of financial statements for the reporting year, the reporting year is the calendar year
from January 1 to December 31 inclusive. The first reporting year for newly created organizations is considered to be the period from the date of their state registration to December 31 of the relevant year, and for organizations established after October 1, - to December 31 of the next year.
Accounting reports should be drawn up in Russian, in the currency of the Russian Federation, signed by the head and chief accountant of the organization (accountant, an accountant specialist in a specialized organization).
In conclusion, it should be noted that the existing regulatory framework allows you to form a reliable and complete information base - accounting (financial) reporting for financial analysis. But in order to effectively use the analyst, in addition to the ownership of analytical methods, the rules for the formation of financial indicators should know, understand the information of the explanatory note. In addition, he must take into account the fact that in various organizations the same indicators can be formed differently due to the characteristics of the accounting policy of economic entities.