Order 66n dated July 2, 10. Order of the Ministry of Finance on the forms of financial statements of organizations. The Ministry of Finance approved new forms of financial statements

Russian Federation

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

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , art. 4907, art. 2801; 2008, art. 411; 738; Art. 973; Art. 26; Art. 3954; Art. 1224), I order:

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

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

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

b) cash flow statement form;

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

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

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

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

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

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

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

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

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

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

Registration N 25592

In order to simplify accounting reporting for certain categories of organizations and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49 , art. 4908, art. 2270; 2006, art. 4901; 5491; 2008, Art. 411; 2009, Art. 378; Art. 26, article 3210; article 531; article 1224; , N. 238; N. 4, N. 1415; N. 1935; N 43, art. 6076; N 46, art. 6522; I order:

add to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n “On the forms of financial statements of organizations” (registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration N 18023), as amended by the order of the Ministry of Finance of the Russian Federation dated 5 October 2011 N 124n (registered by the Ministry of Justice of the Russian Federation on December 13, 2011, registration N 22599), the following changes:

1. Add paragraph 5 with the following paragraph:

“If the financial statements of certain categories of organizations (for example, small businesses) include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the largest share in the aggregated indicator.”

2. Add clause 6.1 with the following content:

"6.1. Approve the forms of the balance sheet and profit and loss statement of small businesses in accordance with Appendix No. 5 to this order.”

3. Add Appendix No. 5 in accordance with the appendix to this order.

ORDER No. 66n On the forms of financial statements of organizations

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

dated July 20, 2010 66n

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Annexes to the Order:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

dated July 20, 2010 66n

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

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 . No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, Art. 2801; 2008, Art. 411; , Art. 738; Art. 1312; Art. 3954; 11, art. 1224). I order:

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

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

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

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

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

b) cash flow statement form:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Amendments have been made to the order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations”

By order dated 03/06/18 No. 41n, the Ministry of Finance of the Russian Federation introduced changes to the forms of financial statements of organizations (Order of the Ministry of Finance of Russia dated 07/02/2010 No. 66n “On the forms of financial statements of organizations”).

The changes are mainly of a technical nature. Some wording, names and numbering of individual sections, paragraphs and annexes have been clarified.

Non-profit organizations are given the opportunity, as part of the appendices to the balance sheet and the report on the intended use of funds, to provide indicators on individual income and expenses (financial results), cash flows separately in relation to the forms of the financial results statement and cash flow statement established by Order No. 66n, respectively. .

Clause 8 has been added as follows: “When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.”

The name of Appendix No. 2 has been clarified. In the new edition, this Appendix is ​​called: “Forms for the statement of changes in capital and the statement of cash flows.”

According to information from the Ministry of Finance of Russia (Information message dated May 28, 2018 No. IS-accounting-11), the basis for changes to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” were the results of an analysis of law enforcement practice.

As a result of the changes:

About the forms of financial statements of organizations

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n dated July 2, 2010 N 66n “On forms of financial statements of organizations” is valid as amended and supplemented by orders of the Ministry of Finance dated: October 5, 2011 N 124n; 08/17/2012 N 113n; 04.12.2012 N 154n; 04/06/2015 N 57n; 03/06/2018 N 41n.

The changes introduced by Order of the Ministry of Finance of Russia dated 03/06/2018 N 41н come into force 10 days after the day of official publication (published on 05/16/2018 on the Official Internet portal of legal information http://www.pravo.gov.ru

In order to improve legal regulation in the field of accounting and financial reporting of organizations (except for credit institutions and public sector organizations) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Meeting legislation of the Russian Federation, 2004, No. 3258; 2005, No. 2270, No. 5755; 4900; 23, art. 5491; 2008, art. 411; N 8, Art. 973; N 26, Art. 3954; ), I order:

1. Approve the forms of the balance sheet and financial results statement in accordance with Appendix No. 1 to this order.

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

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

b) cash flow statement form;

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

(subparagraph “c” of paragraph 2 has lost force. Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n.)

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

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1, 2 and 2.1 of this order.

(as amended by Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

4. Establish that other appendices to the balance sheet, financial results statement, report on the intended use of funds (hereinafter - explanations):

(as amended by Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

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

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

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator

(as amended by orders of the Ministry of Finance of Russia dated August 17, 2012 N 113n; December 4, 2012 N 154n; 04/06/2015 N 57n)

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

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

(as amended by orders of the Ministry of Finance of Russia dated August 17, 2012 N 113n; 04/06/2015 N 57n)

6.2. Lost power.

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

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

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

(clause 8 was introduced by order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

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

A.L. Kudrin

Forms of balance sheet and income statement

Balance sheet form

Appendix No. 1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Balance sheet
on _____________ 20__

Notes

In accordance with the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, the said Order does not require state registration), indicators about individual assets and liabilities can be given as a total amount with disclosure in the notes to the balance sheet, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.

The reporting date of the reporting period is indicated.

The previous year is indicated.

The non-profit organization calls this section “Targeted Financing”. Instead of the indicators “Authorized capital (share capital, authorized capital, contributions of partners)”, “Own shares purchased from shareholders”, “Additional capital”, “Reserve capital” and “Retained earnings (uncovered loss)”, a non-profit organization includes indicators “Share fund”, “Target capital”, “Target funds”, “Real estate and especially valuable movable property fund”, “Reserve and other target funds” (depending on the form of the non-profit organization and the sources of property formation).

Here and on other reporting forms, the subtracted or negative figure is shown in parentheses.

(as amended by Orders of the Ministry of Finance of Russia dated 04/06/2015 N 57n, dated 03/06/2018 N 41n)

Financial results report form

Appendix No. 1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Income statement
for ____________ 20__

Notes

The number of the corresponding explanation is indicated.

In accordance with the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, the said Order does not require state registration), indicators on individual income and expenses can be presented in the financial results statement as a total amount with disclosure in the explanations to the financial results statement, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or financial results her activities.

The reporting period is indicated.

Revenue is shown net of value added excise tax.

The total financial result of the period is determined as the sum of the lines “Net profit (loss)”, “Result from the revaluation of non-current assets, not included in the net profit (loss) of the period” and “Result from other operations, not included in the net profit (loss) of the reporting period "

Statement of Changes in Equity and Statement of Cash Flow Forms

Statement of Changes in Equity Form

Appendix No. 2
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Statement of changes in equity
for 20__

Notes

The year preceding the previous one is indicated.

The previous year is indicated.

The reporting year is indicated.

Cash Flow Statement Form

Appendix No. 2
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Cash flow statement
for 20__

Notes

The reporting period is indicated.

The period of the previous year, similar to the reporting period, is indicated.

Report form on the intended use of funds

Appendix No. 2.1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 03/06/2018 N 41n)

Report on the intended use of funds
for __________ 20__

Notes

The reporting period is indicated.

The period of the previous year, similar to the reporting period, is indicated.

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

Appendix No. 3
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended on 04/06/2015 N 57n)

An example of explanatory notes for the balance sheet and financial statements

Appendix No. 4
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended on 04/06/2015 N 57n)

Line codes in accounting reporting forms indicated in the annual financial statements of an organization submitted to state statistics bodies and other executive authorities

1. A non-profit organization, instead of the line “Authorized capital (share capital, authorized fund, contributions of partners)” under code 1310 includes the line “Share fund”.
2. A non-profit organization, instead of the line “Own shares purchased from shareholders” under code 1320, includes the line “Target capital”.
3. A non-profit organization, instead of the line “Additional capital (without revaluation)” under code 1350, includes the line “Target funds”.
4. A non-profit organization, instead of the line “Reserve capital” under code 1360, includes the line “Fund for real estate and especially valuable movable property”.
5. A non-profit organization, instead of the line “Retained earnings (uncovered loss)” under code 1370, includes the line “Reserve and other target funds”. (notes introduced by Order of the Ministry of Finance of Russia dated October 5, 2011 N 124n)

Simplified forms of balance sheet, financial performance statement, report on the intended use of funds

Simplified form of balance sheet

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Balance sheet

Simplified form of financial statements

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Income statement

Simplified form of a report on the intended use of funds

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended 04/06/2015 N 57n)

Report on the intended use of funds

The reporting year is indicated.

The previous year is indicated.

The year preceding the previous one is indicated.

Including fixed assets, unfinished capital investments in fixed assets.

Includes results of research and development, unfinished investments in intangible assets, research and development, deferred tax assets.

Including accounts receivable.

Less value added tax and excise taxes.

Includes cost of sales, selling and administrative expenses.

Including current income taxes, changes in deferred tax liabilities and assets.

A non-profit organization, instead of the indicators “Capital and reserves”, includes the indicators “Target funds”, “Fund of real estate and especially valuable movable property and other target funds”.
(Clause 10 was introduced by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

If material, information on the organization’s income and expenses is disclosed in the appendix to the balance sheet and the report on the intended use of funds in relation to the composition of the indicators of the financial results statement of this appendix.
(Clause 11 was introduced by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

Forms of balance sheet and report on the intended use of funds of socially oriented non-profit organizations

In accordance with - Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n lost force.

About changes in financial reporting forms

Information message of the Ministry of Finance of Russia dated May 28, 2018 No. IS-accounting-11 dated May 28, 2018 No. IS-accounting-11: on changes to the order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations” contains information Ministry of Finance of Russia that the basis for changes in the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” were the results of an analysis of law enforcement practice.

As a result of the changes:

• The scope of application of Order No. 66n is limited.
• The form of the report on the intended use of funds has been clarified.
• The content of the explanations to the balance sheet and the report on the intended use of funds of a non-profit organization has been clarified.

On each page of the document posted on the official website of the Russian Ministry of Finance for downloading, there is a header with the following information:

This document is not a regulatory legal act of the Russian Ministry of Finance and cannot be considered as such. It is intended solely for the information of interested parties.

Ministry of Finance of Russia: official website download document

At the same time, the Ministry of Finance did not explain which persons may be included in the “interested” group.

Based on an analysis of law enforcement practice, Order No. 41n of the Ministry of Finance of Russia dated March 6, 2018 introduced a number of changes to Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010 “On Forms of Accounting Reports of Organizations” (hereinafter referred to as Order No. 66n).

The scope of application of Order No. 66n is limited

According to the Federal Law “On Accounting”, sample forms of financial statements, as well as the composition of appendices to the balance sheet and financial results statement and the composition of appendices to the balance sheet and report on the intended use of funds are established by federal accounting standards. Until the approval of federal and industry accounting standards, the rules of accounting and preparation of financial statements approved by the authorized federal executive authorities before the entry into force of the Federal Law are applied. Based on this, from the moment the federal or industry accounting standard is approved, these rules are applied to the extent that they do not contradict such standards.

In order to eliminate inconsistency between the requirements of Order No. 66n and individual industry accounting standards that establish the procedure for drawing up financial statements, it is clarified that when preparing financial statements, organizations use the accounting forms established by Order No. 66n, unless other forms are established by federal or industry accounting standards.

In addition, due to the fact that, in accordance with the Federal Law “On Accounting”, the composition of the financial statements of public sector organizations is established in accordance with the budget legislation of the Russian Federation, these organizations are excluded from the scope of application of Order No. 66n.

The form of the report on the intended use of funds has been clarified

According to the Federal Law “On Accounting”, the annual financial statements of a non-profit organization, with the exception of cases established by federal laws, consist of a balance sheet, a report on the intended use of funds and appendices thereto. In this regard, Order No. 66n has been supplemented with a new appendix, which provides a form for a report on the intended use of funds (previously, this form was provided as part of the appendices to the balance sheet and the financial results statement).

Based on the Accounting Regulations PBU 4/99 “Accounting Reports of an Organization”, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n, explanations to the report on the intended use of funds of a non-profit organization must disclose additional data that is inappropriate to include in this report, but which are necessary for users of financial statements for a real assessment of the financial results of the activities of a non-profit organization and (or) cash flow. The item in the financial statements to which explanations are given must indicate such disclosure. In this regard, an additional column has been introduced into the report form on the intended use of funds to indicate the number of the corresponding explanation. The organization, as before, determines the detail of indicators for the items in the report on the intended use of funds independently.

The content of the explanations to the balance sheet and the report on the intended use of funds of a non-profit organization has been clarified

The report form on the intended use of funds is supplemented with a note that reveals the content of the explanations to the balance sheet and the report on the intended use of funds. In particular, in the explanations to the balance sheet and the report on the intended use of funds, a non-profit organization may disclose information on income and expenses, cash flows, taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively.

When preparing other explanations for the balance sheet and the report on the intended use of funds, a non-profit organization can use the example given in Appendix 3 to Order No. 66n.

Regulatory Department
accounting,
financial statements
and auditing activities
Ministry of Finance of Russia

Accounting reporting formats for electronic submission

Order of the Federal Tax Service dated March 20, 2017 No. ММВ-7-6/ “On approval of recommended formats for presenting accounting (financial) statements in electronic form.” registered with the Russian Ministry of Justice.

Effective as amended by the order of the Federal Tax Service of Russia dated 02/15/2018 No. ММВ-7-6/ “On amendments to the order of the Federal Tax Service of Russia dated 03/20/2017 No. ММВ-7-6/”. The changes are caused by the introduction in 2017 of a new procedure for compiling and submitting reports of credit institutions to the Central Bank of the Russian Federation. In this regard, the recommended formats for presenting financial statements of credit institutions in electronic form (published forms of balance sheet, statements of financial results and cash flows) have been clarified. In addition, the reference to the instructions of the Bank of Russia, in accordance with which the formats were developed, has been clarified.

In accordance with subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, in order to organize electronic document flow between tax authorities and taxpayers, I order:

• recommended format for presenting the balance sheet of a state (municipal) institution in electronic form in accordance with Appendix No. 1 to this order;
• the recommended format for submitting a report on the institution’s implementation of its financial and economic activity plan in electronic form in accordance with Appendix No. 2 to this order;
• recommended format for presenting a report on the financial results of an institution in electronic form in accordance with Appendix No. 3 to this order;
• the recommended format for presenting information on the institution's receivables and payables in electronic form in accordance with Appendix No. 4 to this order;
• the recommended format for presenting information on the institution’s cash balances in electronic form in accordance with Appendix No. 5 to this order;
• recommended format for presenting the separation (liquidation) balance sheet of a state (municipal) institution in electronic form in accordance with Appendix No. 6 to this order;
• recommended format for presenting the balance sheet of a credit institution (published form) in electronic form in accordance with Appendix No. 7 to this order;
• recommended format for presenting a report on the financial results of a credit institution (published form) in electronic form in accordance with Appendix No. 8 to this order;
• the recommended format for presenting the cash flow statement of a credit institution (published form) in electronic form in accordance with Appendix No. 9 to this order;
• recommended format for presenting accounting (financial) statements in electronic form in accordance with Appendix No. 10 to this order;
• recommended format for presenting simplified accounting (financial) statements in electronic form in accordance with Appendix No. 11 to this order.

2. Establish that this order comes into force for accounting (financial) statements in electronic form for the reporting period of 2016.

3. Control over the implementation of this order is assigned to the deputy head of the Federal Tax Service, who coordinates the creation, development, maintenance and operation of the automated information system of the Federal Tax Service.

Head of the Federal
tax service
M.V.Mishustin

On changes to the forms of financial reporting of organizations

Order of the Ministry of Finance of Russia dated 03/06/18 N 41n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On forms of financial statements of organizations.”

In accordance with Part 1 of Article 30 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (Collection of Legislation of the Russian Federation, 2011, N 50, Art. 7344; 2014, N 45, Art. 6154; 2017, N 30, Art. 4440), paragraph 1 and subparagraph 5.2.30 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 (Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; 2005, No. 5755; 2007, No. 2801, No. 5491; 2010, No. 531; 238, N 36, art. 2012, N 2562; 2016, N 36, art. 4578; 2399, No. 47, Art. 6654; 2017, No. 17, Art. 2569, No. 24, Art. 3536)

make the attached amendments to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On forms of financial statements of organizations” (registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration number 18023), as amended by orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 N 124n (registered by the Ministry of Justice of the Russian Federation on December 13, 2011, registration number 22599), dated August 17, 2012 N 113n (registered by the Ministry of Justice of the Russian Federation on October 4, 2012, registration number 25592), dated December 4, 2012 N 154n (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration number 26501), dated April 6, 2015 N 57n (registered by the Ministry of Justice of the Russian Federation on April 30, 2015, registration number 37103).

Application
to the order of the Ministry of Finance
Russian Federation
dated March 6, 2018 N 41n

CHANGES
to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations”

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

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

3. Add clause 2.1 with the following content:

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

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

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

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

6. Add clause 8 with the following content:

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

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

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

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

10. In Appendix No. 2.1 to the order:

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

b) the report form on the intended use of funds before the column “Name of the indicator” is supplemented with the column “Explanations”;

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

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

The Russian Ministry of Finance has introduced changes to a number of regulatory legal acts on accounting (Order of the Russian Ministry of Finance dated 04/06/2015 N 57n). Basically, the changes are of a technical nature and are caused by bringing documents into compliance with current legislation.

The changes also affected the forms of financial statements. In particular, in all texts and forms, the words “profits and losses” are replaced by the words “financial results”, and the words “small businesses” are replaced by the words “entities that have the right to use simplified accounting methods, including simplified accounting (financial) statements.”

In addition, the words “Chief Accountant”, “(signature)”, “(decoding of signature)” are excluded from the accounting documents, since all these documents are signed only by the head of the organization.

Also, the forms for entities that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, include a new one - report on the intended use of funds.

In order to improve legal regulation in the field of “accounting” and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the “Regulations” on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; Art. 2007, No. 2801; Art. 5491; Art. 411; Art. 2009; N 6, art. 973; N 26, art. 3954; ; N 11, Art. 1224), I order:

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

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

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

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

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

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

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

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

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

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

"Tax Bulletin: comments on regulatory documents for accountants", 2010, N 10
A COMMENT
TO THE ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 07/02/2010 N 66N
"ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"
Accounting statements using new forms
Order No. 66n dated 02.07.2010 “On forms of financial statements of organizations” (hereinafter referred to as Order No. 66n) approved new forms of financial statements:
- balance sheet;
- Profits and Losses Report,
- statement of changes in capital;
- cash flow statement;
- report on the intended use of the funds received.
The last report is included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and do not have, in addition to disposed property, turnover in the sale of goods (work, services). Non-profit organizations, with the exception of the above-mentioned public organizations (associations), are recommended to use the form of a report on the intended use of funds received when forming the appropriate explanations (clauses 2 and 4 of Order No. 66n).
Organizations of other forms of ownership, with the exception of credit, as well as state (municipal) institutions, can use these forms when developing their own reporting forms, which have been submitted since 2011 (clause 7 of Order No. 66n).
Small business organizations prepare financial statements using a simplified system (clause 6 of Order No. 66n). In the balance sheet and profit and loss statement, they include indicators only for groups of items (without detailing indicators for items). In the Appendices to the balance sheet and profit and loss account, they should provide only the most important information, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.
At the same time, small enterprises have the right to submit reports in full in the recommended forms.
In annual reports submitted to state statistics bodies and other executive authorities, in the forms after the column “Name of the indicator”, the organization enters the column “Code”, where it indicates the established indicator codes (clause 5 of Order No. 66n). The list of codes is given in Appendix No. 4 to Order No. 66n. They differ from those that are used now and approved by Order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 N 475/102n.
Order No. 66n was registered with the Ministry of Justice of Russia on August 2, 2010 No. 18023.
Coming Changes
In new forms, the Russian Ministry of Finance has implemented some of the changes being prepared in the near future, which are also planned to be introduced with reporting for 2011. Draft relevant orders are posted on the official website of the Russian Ministry of Finance.
Firstly, the financial department has prepared draft amendments to PBU 6/01 “Accounting for fixed assets”, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, and PBU 14/2007 “Accounting for intangible assets”, approved. By Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n.
In accordance with the changes, revaluation of groups of homogeneous fixed assets at current value will be carried out not at the beginning, but at the end of the reporting year. The amount of the markdown will not be applied to the account of retained earnings (uncovered loss), but to other expenses. And the amount of revaluation of a fixed asset, equal to the size of the previous markdown, will have to be attributed not to retained earnings (uncovered loss), but to other income. In addition, the provision that land plots and environmental management facilities are not subject to revaluation has been excluded.
In this regard, appropriate changes will be made to the Methodological Instructions for Accounting of Fixed Assets, approved. By Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.
Similar changes regarding the rules for revaluation of intangible assets will be made to PBU 14/2007.
Secondly, it is planned to make changes to PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”, approved. By Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n, and PBU 18/02 “Accounting for calculations of corporate income tax”, approved. By Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.
Changes in PBU 3/2006 concern the accounting of exchange rate differences arising as a result of the recalculation of the value of assets and liabilities of an organization expressed in foreign currency, used to conduct activities outside the Russian Federation, into rubles reflected in the accounting records of the reporting period for which the organization’s financial statements are prepared . According to the new rules, this difference should be credited not to the financial results of the organization as other income or other expenses, but to its additional capital. When an organization ceases its activities outside the Russian Federation (in whole or in part), part of the additional capital corresponding to the amount of the specified differences relating to the discontinued activities is added to the financial result of the organization as other income or other expenses.
PBU 18/02 contains new wording of some standards. In relation to disclosure of information in the income statement, they establish that this statement does not reflect deferred tax assets and liabilities, but changes in them.
Thirdly, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” has been prepared, which will replace PBU 8/01 “Contingent facts of economic activity”, approved. By Order of the Ministry of Finance of Russia dated November 28, 2001 N 96n. The new PBU will establish the procedure for reflecting estimated, contingent liabilities and contingent assets in accounting and reporting.
In addition, by the Order, which will put PBU 8/2010 into effect, it is planned to make changes to the Chart of Accounts for accounting of financial and economic activities of organizations and to the Instructions for its application, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n. In particular, it is planned to change the name of account 96 from “Reserves for future expenses” to “Estimated liabilities”.
Fourthly, a new edition of PBU 12/2000 “Information on Segments” has been prepared: now it will be PBU 12/2010 “Operating Segments”. The provision will be mandatory for organizations issuing publicly offered securities. They must disclose segment information in the notes to the financial statements. Other organizations will apply PBU 12/2010 only if they decide to disclose information.
Of course, with the advent of new accounting regulations, the complexity of reporting will increase significantly: more information will have to be disclosed to users. But the study of new standards should not be postponed, because... their provisions will have to be taken into account when drawing up accounting policies and setting up programs. After all, in order for comparable data for the previous year to be correctly presented in reporting compiled using new forms starting from 2011, it is necessary to conduct appropriate analytics already in 2010.
Detailed Study
Let's look at the innovations that our readers will encounter when learning new forms.
We will not consider the report on the intended use of the funds received in detail due to the fact that this report form has not undergone significant processing.
The names of the new forms no longer mention their numbers 1 - 6. The forms have become more compact, since the reporting organization will independently determine where to detail and disclose information - directly in a specific reporting form or in the explanations to it.
In the balance sheet and profit and loss statement, a column “Explanations” has appeared before the item indicators for links to the explanatory note. Explanations can be presented in text or tabular form, using the sample tables given in Appendix No. 3 to Order No. 66n. In the latter case, the explanations will resemble the previous form N 5, only with new indicators modified. The main thing is that the text is numbered and its sections can be given a link next to the corresponding item in the balance sheet and profit and loss statement, to which a transcript is provided.
The explanations, apparently, will be combined, since the requirements of many accounting regulations for the disclosure of information must be met: the provisions of the applied accounting policy, methods of valuation, depreciation, useful lives of fixed assets and intangible assets, etc. It is difficult to present this descriptive information in tabular form. At the same time, it is quite possible to insert the proposed corresponding tables (templates) from Appendix No. 3 into the text format of the explanations to decipher the significant quantitative indicators available to the organization.
The author recommends that accountants be sure to refer to the text of the last section of all existing PBUs “Disclosure of information in financial statements” and strictly comply with their requirements. You should not be guided only by the sample given in Appendix No. 3, because It was impossible for the developers of these recommendations to fulfill all the requirements of the PBU in tabular form. And auditors will definitely check the completeness of information disclosure in the reporting.
The new form of the balance sheet implements the requirement of clause 10 of PBU 4/99 “Accounting statements of an organization”, approved. By Order of the Ministry of Finance of Russia dated July 6, 1999 N 43n. Comparable data will be presented not at the end and beginning of the reporting period, but for two years - at the reporting date of the current reporting period, December 31 of the previous year and December 31 of the year that precedes it.
The section “Certificate of the presence of values ​​recorded in off-balance sheet accounts” in section 1 is missing in the updated balance sheet form. I “Non-current assets” there is no article “Construction in progress” (or a line with a similar name to reflect the amounts recorded on account 08). The developers recommend showing unfinished investments in the corresponding article, detailing the information only in the explanations. In this regard, organizations may have problems with tax authorities. The fact is that, in accordance with Ch. 30 of the Tax Code of the Russian Federation, the object and base for property tax are determined according to accounting rules. The tax authorities will have additional grounds to demand payment of property tax on any expenses reflected in account 08, and the taxpayer will have very few arguments to resist these demands. In column 1 on the line "Fixed assets", of course, there will be a link to the corresponding data in the tables. But will tax inspectors want to read them?
In the new balance sheet form, after intangible assets, a new line “Results of research and development” has been introduced, where information about these assets is disclosed according to the rules of PBU 17/02 “Accounting for expenses on research, development and technological work”, approved. By Order of the Ministry of Finance of Russia dated November 19, 2002 N 115n.
In the names of the groups of articles “Accounts receivable” and “Financial investments” the words “long-term” and “short-term” have been removed, because it is enough that they are placed in the corresponding section of the balance sheet, and detailed breakdowns of inventories, accounts payable and receivable have been removed.
The group of articles “Loans and Credits” received the name “Borrowed Funds” in a new form; in the liabilities side of the balance sheet, the item “Debt to participants (founders) for payment of income” has been excluded.
In Sect. III "Capital and reserves" of the balance sheet, a line was added to reflect the revaluation of non-current assets. And the additional capital in the next line should be given without taking into account revaluation.
In Sect. IV "Long-term liabilities" a new indicator "Reserves for contingent liabilities" has appeared. Information about such reserves must be disclosed in accordance with the requirements of PBU 8/2010, obviously in its new edition.
The new form of the income statement now simply states “Revenue” and “Cost of Sales”; the gross profit indicator is supplemented in the new form with the word “loss”. There is no breakdown into the sections “Income and expenses from ordinary activities” and “Other income and expenses,” although the qualifications are maintained and other income and expenses are preserved. The table "Decoding of individual profits and losses" has been excluded.
The presentation of information on indicators disclosed as required by PBU 18/02 has been changed.
Firstly, information about permanent tax liabilities (assets) migrated to the current income tax, since this indicator is part of the current income tax.
Secondly, taking into account the planned changes in PBU 18/02, which we mentioned above, the names of the articles “Deferred tax liabilities” and “Deferred tax assets” have been changed to “Change in deferred tax liabilities” and “Change in deferred tax assets”.
The reference section has undergone significant revision.
Now here we should present: the result from the revaluation of non-current assets, not included in the net profit (loss) of the period; the result of other operations not included in the net profit (loss) of the period; cumulative financial result of the period. The total financial result is determined as the sum of the lines “Net profit (loss)”, “Result from the revaluation of non-current assets not included in the net profit (loss) of the period” and “Result from other operations not included in the net profit (loss) of the period”.
Most likely, this is an attempt by the Russian Ministry of Finance to bring the report form to its international counterpart, which reflects the entire total income of the company according to the rules of IAS 1 “Presentation of Financial Statements.”
The structure of the statement of changes in capital is also close to the form existing in international accounting and reporting practice.
Section I, “Changes in Capital,” of the report is now called “Movements in Capital,” although the name of the form itself remains the same. The column “Own shares purchased from shareholders” has been added to the columns that make up the capital structure.
Changes have also been made to the decoding of the constituent articles “Increase in the amount of capital...” and “Decrease in the amount of capital...”. In each of these indicators, due to future changes in the rules for the revaluation of fixed assets and intangible assets, the lines “Revaluation of property” and “Income attributable directly to the increase in capital” and, accordingly, “Expenses attributable directly to the decrease in capital” were additionally introduced. The item "Dividends" was moved to the group of items "Decrease in capital", and "Net profit" - in the group of articles "Increase in capital".
It is proposed to indicate on separate lines due to which components the change in additional and reserve capital occurred. Previously, only contributions to it were required to be shown for the reserve fund.
The explanation of the reason for the change in capital due to the result of the translation of foreign currencies has been removed.
The new report form does not have lines for changes in the amount of capital between December 31 and January 1. Previously, there were two lines there to reflect these reasons - “Changes in accounting policies” and “Result from the revaluation of fixed assets”. We have already explained the exclusion of the last reason by the upcoming changes in PBU 6/01 and PBU 14/2007.
The exclusion of the indicator “Changes in accounting policies” is explained by the fact that this contradicted the rules for their reflection in the financial statements established by clause 15 of PBU 1/2008 “Accounting policies of the organization”, approved. By Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n. It requires changes in accounting policies to be reflected retrospectively in the financial statements, i.e. All comparative figures from previous periods must be recalculated in accordance with the new accounting policies. According to the requirements of paragraph. 2 clause 15 of PBU 1/2008, when reflecting changes retrospectively, the opening balance under the article “Retained earnings (uncovered loss)” for the earliest period presented in the financial statements is adjusted.
The “Help” section of the report has also been revised. It is now called “Net Assets” and contains data only on this value as of December 31 of the reporting year, the previous reporting year and the year preceding the previous one.
Cash flow statement
Changes have been made to the wording and placement of summary lines. Each group of lines devoted to a separate type of activity ended in the previous form with the indicator “Net cash” for current (investing, financial) activities. The indicator was calculated as the difference between the inflow and outflow of funds. In the new proposed form, the name of the final line has been changed to “Cash flow result...” (for the corresponding type of activity). In addition, at the end of the report, the overall “Result of cash flow for the reporting period” is shown by adding up all flows.
Next, indicate “Cash balance at the beginning of the reporting period” (in the previous form, the report began with this line). Then, by adding the result of the cash flow for the period and the balance at the beginning of the period, the value of the line “Cash balance at the end of the reporting period” is obtained.
The remaining changes concern detailed explanations of the components of cash flow for each type of activity.
L.P. Fomicheva
Certified auditor
Ministry of Finance of Russia,
tax consultant
Signed for seal
16.09.2010

Publication source

Document Note

In accordance with paragraph 7, this document comes into force starting from the annual financial statements for 2011.

Document's name

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

"On the forms of financial statements of organizations"

(Registered with the Ministry of Justice of the Russian Federation on 02.08.2010 N 18023)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , art. 4907, art. 2801; 2008, art. 411; 738; Art. 973; Art. 26; Art. 3954; Art. 1224), I order:

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

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

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

b) cash flow statement form;

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

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

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

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

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

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

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

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

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

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

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

Deputy

Chairman of the Government

Russian Federation -

Minister of Finance

Russian Federation

A.L.KUDRIN

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