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Preparation of accounting (financial) statements

  Preparation of accounting (financial) statements Starting from the reporting for 2019, new forms have been applied for financial statements (Order of the Ministry of Finance of Russia dated April 19, 2019, No. 61n). The verification of the accuracy of the information presented in the financial statements is carried out on the basis of the control ratios specified in the letter of the Federal Tax Service of Russia dated July 31, 2019, No. BA-4-1 / 15052 @. When preparing financial statements , you must remember that: §   forms must be signed with an enhanced electronic signature and sent in electronic form according to the established format (exception: small business); §   From January 1, 2020, Appendices Nos. 10 and 11 to the letter of the Federal Tax Service of Russia dated July 16, 2018, No. PA-4-6 / 13687 @ "On the submission of accounting (financial) statements in the electronic form on the TCS" were declared invalid (Letter of the Federal Tax Service ...
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INNOVATIONS IN ACCOUNTING AND REPORTING

 INNOVATIONS IN ACCOUNTING AND REPORTING PBU In PBU 16/02 “Information on discontinued operations” a new term “Non-current assets for sale” was added. It has to do with: §   to material assets for sale remaining from non-current assets retired or received during repair, modernization, reconstruction; §   to fixed assets and other non-current assets not used by the company in its activities, since it was decided to sell them (with the exception of financial investments). These assets are accounted for separately as part of current assets from  Accountants in Walsall . The termination of their use is reflected in the information on the terminated activity of the financial statements. Since 2020, this procedure has become not a right, but an obligation (Order of the Ministry of Finance of Russia dated 05.04.2019 No. 54n). Data on discontinued operations should be reported until the period until settlement of such activities is completed. Bu...
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