Download sample filled form 5 Communication. An example of making explanations to the accounting balance and a report on financial results. What to pay attention to when filling

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Form number 5 "Annex to accounting balance"Contains indicators that decipher these form No. 1" Accounting Balance ". It consists of 10 sections.

According to paragraph 3 of the instructions on the procedure for the preparation and submission of accounting reporting, UTV. Order of the Ministry of Finance of Russia dated July 22, 2007 No. 67n (hereinafter referred to as instructions), the individual indicators included in form No. 5 according to the sample may be submitted in the form of independent forms of accounting reporting or to be included in the explanatory note. Therefore, the sections in the sample form app to the accounting balance are not numbered, lines are missing *.

* According to a joint order of 14.11.03 of the State Statistics Committee of Russia No. 475 and the Ministry of Finance of Russia No. 102n, indicators of annual accounting reporting, including and forms No. 5, are subject to coding. - Note. ed.

Section "Intangible Assets"

This section discloses information on intangible assets (NMA) in the accounting statements in accordance with paragraph 30 of the Regulations on accounting "Accounting intangible assets"PBU 14/2000, approved by the order of the Ministry of Finance of Russia of October 16, 00.00 No. 91n. It provides a decoding of the NMA of the Organization reflected on page 110 of the accounting balance.

To fill in this section, the organization will require data on the following balance sheet accounts (Table 1):

Table 1

The table provides data on the initial cost of NMAs owned by the organization.

It is built on the balance sheet:

the presence of the NMA at the beginning of the year + was received - retired \u003d the presence of NMA at the end of the year.

The initial cost of NMA is taken from analytical accounting In the account "Intangible assets".

According to the article "The objects of intellectual property (exceptional rights to the results of intellectual property)" lead the overall initial value of the exceptional rights listed, and lower on the rows "including" to decrypt for each of the existing types of exclusive rights, the list of which is established in P. 4 PBU 14/2000.

According to the article "Organizational expenses" reflects the initial cost of expenditure related to education legal entitybut only in the case isIf, in accordance with the constituent documents, this amount is recognized as a contribution or part of the contribution of participants (founders) to the authorized (share) capital.

Other expenses related to the renewal of the authorized or constituent documents of the Organization (with the change of owners, a change in activities, etc.), the NMA is not taken into account.

It should be paid to the fact that depreciation by organizational costs is charged by reducing its cost directly on account without the use of the account (paragraph 21 of PBU 14/2000). In this regard, this article reflects the initial value on documents, and not the balance on which the residual cost of organizational expenses is taken into account.

Intangible asset - business reputation appears when buying and selling business as property complex. Its determination is given in PP. 27 and 28 PBU 14/2000.

If the amount paid by the organization to the seller for the enterprise, more sum All assets and obligations of the purchased business at the date of its purchase, then the difference is reflected as a business reputation. This value is determined by the calculation.

It should be paid to the fact that the depreciation on business reputation is reflected by reducing its initial cost on the account (p. 29/2000 PBU 14/2000), and on this line the initial value of the business reputation is shown.

The article "Other" provides the cost of NMA, not reflected in previous articles.

When filling out the "Depreciation of intangible assets - total" article, you should pay attention to the fact that the amount of accrued depreciation by types of intangible assets is shown regardless of the variant of the depreciation (using either without the use of the account). In this regard, the organization will need data:

Since the revaluation results are reflected at the beginning of the year, the data in the form are given at the beginning of 2003 and 2002.

Clause 14 of PBU 6/01 is allowed to change the initial value of fixed assets in cases of their modernization, reconstruction, completion, partial liquidation or revaluation.

Changing the cost of fixed assets as a result of completion, retrofitting, reconstruction, partial liquidation is provided by refer to the corresponding line at the beginning and end of the reporting period.

Section "Requirements in material values"

This section decodes the data given on page 135 of the accounting balance.

To fill this section, PBU 6/01 should be guided.

Table 3.

OS objects can be provided with one enterprise to another to temporary possession and (or) use in accordance with various agreements having a rental form (property hiring). Among them are a contract for the hire and leasing.

Separately, the section provides the initial value of the property intended for transfer to leasing, for renting and renting.

It should be noted that the housing stock objects used to extract income are also taken into account.

To account for the depreciation of property intended for providing temporary use (possession of) to other organizations, a separate subaccount "Depreciation of property intended for providing temporary use (possession) opens.

Section "Expenses for Research, Experienced Design and Technological Works"

This section deciphes information on such expenses in the accounting statements in accordance with paragraph 16 of PBU 17/02. It is filled with organizations that perform R & D on their own for further use in their own production, and not for further transmission to the customer or are the customer of these works in a third-party organization for further use in their own production.

From January 1, 2003, information on R & D expenses is recorded in accounting on the debit of the account "Attachment in fixed assets (subaccount 8).

When performing research, experimental and technological work, it can be obtained:

Positive results applicable in production, but not subject to legal protection;

Positive and at the same time patentable results *;

* If the R & D received the result to be legal protection and decorated in the prescribed manner, such R & D is taken into account as part of intangible assets. - Note. ed.

Negative results.

In this regard, the account loan movement will be associated with the R & D, and the decision that the organization will take on these expenses, as well as with the possibility of obtaining security certificates on them.

After completion of the work, with the conditions listed in paragraph 7 of PBU 17/02, the costs in the amount of actual costs are written off from the account credit, subaccount 08-8 to the debit of the "Intangible Assets" account. At the same time, the specified costs are taken into account on the account separately, for example, on a separate subaccount "R & D costs, the results of which are used for production needs."

Currently there are no explanations of the Ministry of Finance of Russia to fill in the section "Expenses for research, experimental and technological work". Therefore, the data of this section can be filled on the basis of R & D costs, both reflected in the account and account.

Taking into account that in the annex to the accounting balance of the sections are built by types of assets, and R & D expenses are recognized as an asset in the accounting account on the debit of accounts in correspondence with the account. Therefore, the first part of the section under consideration should be formed on the basis of the analytical data of the accounts by types of work, and in the reference part will be reflected the amount of expenses for incomplete R & D - the balance at the beginning and end of the reporting period on subaccount 08-8 "The implementation of research, experimental and design and design and technological work. "

When performing research, experimental and technological works, it is possible to obtain a negative result. In this case, according to paragraph 7 of PBU 17/02, the costs produced are recognized as non-evalization costs of the reporting period.

Refer to the article "The sum did not give positive results of the costs of R & D expenses nonealization expenses"The cost of such works written in 2003 by accounting wiring is given:

D 91-2 - to 08-8.

Data is given in comparison with the same indicator for 2002.

Filling out the section Consider on a specific example.

During 2002 and 2003 Forum LLC conducted work on the creation of three new production technologies. The total amount of expenses reflected on subaccount 08-8 to January 1, 2003, amounted to 300,000 rubles, including:

- the first technology - 100 000 rubles;

- the second technology - 150,000 rubles;

- Third technology - 50,000 rubles.

During 2003, the amount of salaries of workers engaged in developments, accruals for this salary and the value of the materials used was 600,000 rubles. - 200,000 rubles. For each development.

Work on the development of the first and second technologies was completed in 2003, and on the third technology - were not finished.

The development of the second technology was recognized as unpromising, and costs of 350,000 rubles. (150,000 + 200,000) were attributed to non-dealerization costs.

The costs of the incomplete third development at the end of the year amounted to 250,000 rubles. (50,000 + 200,000).

The results of the first development, which gave a positive result, worth 300,000 rubles. (100,000 + 200,000) were transferred to the account in December 2003

Fill the report section (see Table 4).

Table 4.

Expenses for research, experimental and technological work

Section "Expenses for the development of natural resources"

To the expenditures for the development of natural resources (the implementation of the geological study of the subsoil, exploration of useful worships, the modestation of the deposits of the deposits, the work of the preparatory nature, etc.) of PBU 17/02 does not apply (p. 4 PBU 17/02).

In accounting, the expenses for the development of natural resources are taken into account apart from other expenses as expenses of future periods and are written off at the cost of the method established accounting policies and sectoral instructions (evenly, in relation to regulatory production, proportional to the production volume, in other ways) wiring:

D 97 - the expenditures on the development of natural resources are collected to different accounts;

D 20, 23 - K 97 are written off at the cost of production (works, services) collected expenses for the development of natural resources.

The expenditures on the development of natural resources can also be written off, as unsuccessful - in the composition of non-engine expenses.

The completion of this section is similar to the filling procedure described above for R & D.

Section "Financial Investments"

Here is a decoding of data on financial investments, reflected on page 140 and 250 of the balance sheet.

When completing this section, contact the Regulation on accounting "Accounting financial investments"PBU 19/02, approved by the order of the Ministry of Finance of Russia from 10.12.02 No. 126n.

Table 5.

Paragraph 41 of PBU 19/02 provides that financial investments must be submitted to the accounting statements for the term of treatment (repayment) for short-term and long-term. At the same time, the criteria for attaching attachments to those are not named. Traditionally, short-term is a term that does not exceed 12 months (paragraph 19 of the accounting statements "Accounting reporting of the organization PBU 4/99, approved by the order of the Ministry of Finance of Russia from 06.07.99 No. 43N).

Under the article "deposits in authorized (share) capital of other organizations - just" lead total value Assets that the company has invested in PAI and stocks, authorized (share) capital of other Russian and foreign organizations.

Of the total amount it is necessary to allocate contributions to subsidiaries and dependent business companies.

Under the article "State and Municipal securities"The cost reflected on the balance sheet of state and municipal securities in terms of their appeal is given.

As a rule, these investments are quoted on the organized securities market, so these data are given on the current market value.

According to the article "Securities of other organizations - all" show data on the cost of acquired securities issued by other organizations. These are bonds, bills, etc.

This can be both applying and not applying assets in the securities market. In this regard, this article provides their current market, confirmed as of December 31, 2003, the cost either the initial cost of non-profit financial investments minus the amount of the formed reserve under their impairment.

According to debt securities (bills, bonds), the initial cost, increased by solving the organization to the appropriate part of the difference between the initial and nominal value (paragraph 22 of PBU 19/02) can be reflected. This norm is applied when debt securities are purchased at a price other than nominal.

The amount of loans issued to other organizations and individuals, indicate the article "Provided Loans".

Since loans are non-optical financial investments, then in the accounting reporting on reporting date They are reflected at the initial cost (p. 21 PBU 19/02).

The organization can count their assessment at discounted cost (PP. 23 and 37 PBUs 19/02), but it is necessary to ensure confirmation of the validity of this calculation. When using a discounted value in explanations to the accounting balance and income statement (p. 42 of PBU 19/02), data is disclosed on the assessment of the loans provided at this cost, its size and applied discounting methods. This must be done if such information meets the requirements of materiality.

If at the end of the year, when checking for an impairment of financial investments, information provided information about the fact that the debtor under the loan agreement found signs of bankruptcy or was declared bankrupt, commercial organization Creates. In this case, financial investments are shown in the accounting statements at the initial cost less than the created reserve.

Under the article "Deposit deposits" provides the amount of deposit deposits in credit organizations, accountable on the balance sheet "Special accounts in banks", subaccount 55-3 "deposit accounts" or on the "Financial Investments" account, subaccount 58-5 "Deposit deposits".

Under the article "Other" reflects long-term and short-term financial investments, which can include deposits under a simple partnership agreement acquired under the assignment agreement accounts receivable, savings certificates, checks, banking savings book for bearer, simple and double warehouse certificate, housing certificate, optional certificates for shares and bonds, etc.

According to the article "From the total amount of financial investments that have the current market value" separately allocated from the total amount of financial investments. The cost of investments that have the current market value (quoted securities and other investments, which is documented by the current market value).

If the organization has been adjusted to the market value of securities, it is necessary to show a reference value of the cost as a result of the assessment correction.

History on the article "For debt securities, the difference between the initial cost and the nominal value is attributed to the financial result of the reporting period," the difference between the initial cost of bills (bonds and other debts) and their face value should be specified on the financial result.

Section "Accounts and", 73, 76

Debt is shown with a division for short-term and long-term.

Section "Costs for conventional activities (by cost elements)"

This section reflects the costs of the costs produced by the organization for the reporting and previous years on economic elements.

This is a decoding of the organization's expenses reflected in the section "Revenues and expenses on the usual activities" of the report on the profits and loss of the reporting and last year under articles "Cost of goods sold, products, works, services", "Commercial expenses" and "management costs".

When completing the section, it should be guided by the Regulation on accounting "Costs of the organization" PBU 10/99, UTV. Order of the Ministry of Finance of Russia of 06.05.99 No. 33N, including his PP. 22 and 23, in accordance with which expenses are disclosed in form No. 5.

It is necessary to take into account that the costs grouped according to the relevant elements are given as a whole on the organization without taking into account the internal circulation (paragraph 18 of the instructions).

In terms of emergency turnover, certain costs are formed on some accounting accounts, and then written off to others.

The internal resources, in particular, include the costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, serving industries and etc.

Section "Provision"

To fill this section, you will need data on the following off-balance accounts Table. 7:

Table 7.

Provision (guarantee) is a document in which one organization guarantees another fulfillment of obligations within a certain amount for a certain amount and confirms that it is ready to pay off debt if it is formed due to non-fulfillment of obligations.

As ensuring the loans received, shipped goods performed, the services rendered, in particular, bonds, bills, other securities and types of property are used.

The resulting obligations are accounted for at their cost or value established by the contract. If the warranty does not indicate the exact amount, then in accounting it is made on the basis of the terms of the contract.

In the reflection of the indicators on the "obtained - the total" organization, the organizations show debit balances according to the appropriate positions in analytical accounting on the off-balance account "providing commitments and payments received", respectively, at the beginning and end of the reporting year.

Of the total amount of collateral allocated in a separate position of the cost of promissory bills.

The subject of pledge can be any property, including things and property rights (requirements), with the exception of property seized from turnover, and the requirements associated with the personality of the lender (Article 336 of the Civil Code of the Russian Federation).

Usually, the deposit is associated with the issuance of a loan, loan, loan. The deposit takes fixed assets, securities that are there before full repayment Debt. In the accounting of the mortgagee amount of collateral is also taken into account in the account of "providing commitments and payments received".

On the line "Property in Pledge" show the total value of the laid property held by the Organization, then it provides its decoding by the types of property in pledge.

By analogy with the collaboration, lines on issued securities are filled, which is conducted analytical accounting on an account for each provision issued.

According to this account, the issued guarantee on the bill of exchange is reflected, which is taken into account before receiving the notice of the payment of the promissory bill, the expiration of the timeline of the limitation or the payment of the bill himself.

When filling out the line "issued - total", the amount of guarantees, which are issued to another person to ensure the fulfillment of certain obligations of a third-party organization (payment of the goods received, the return of a loan or loan, etc.).

If the amount of guarantee is not specified in the guarantee agreement, it is determined on the basis of the terms of the contract, according to which it was issued.

If the organization itself passed the property in a pledge to other persons, then the entire cost is indicated by the "property transferred to the deposit" line, and the value of the value of the property issued (fixed assets, securities or other) is shown below.

Section "State Help"

When filling in this section, PP should be guided. 19 and 22 accounting provisions "Accounting state aid"PBU 13/2000, approved by the order of the Ministry of Finance of Russia of October 16, 00 No. 92n.

Paragraph 4 of PBU 13/2000 from the forms of state assistance allocates subventions, subsidies, budget loans, including the provision in the form of resources other than fundamentals ( land, natural resources Both other property), and other forms.

The definitions of these concepts are not given in PBU 13/2000, and, therefore, they are applied in the value in which they are used in other industries of law. Currently, these concepts are established by the Budget Code of the Russian Federation.

Commercial organizations in the balance sheet The balance of funds in the accounting of targeted funding funds in terms of the established budget organizations reflect on the article "Incomes of future periods" or apart in the section "Short-term obligations" (paragraph 20 of PBU 13/2000).

Currently, several forms of accounting reporting are provided. Form number 1. - This is an accounting balance, that is, a method of generalizing the existing assets of the economy and sources of their education. It is worth noting that it is the accounting balance that allows you to most accurately characterize financial position At a specific date. The main thing is that in the form of accounting reporting should be reflected on the material values, the magnitude of the company, about the status of settlements, on the company's investments.

When filling out this reporting form, as a rule, it does not arise: for this, experts must fill out two main parts - about assets and liabilities. The balance of the balance consists of two parts - non-current and revolving assets. The balance of the balance consists of three sections - short-term obligations, capital and reserves, long-term liabilities.

Other an important document Accounting reporting is form number 2. That is, the company's profit and loss statement, which allows accurately to characterize the financial results of the organization's activities for a specific time period. In order to calculate these indicators, it is enough to analyze the total consumption and income of the enterprise.

To avoid mistakes, remember: in the form number 2 of accounting, you must specify:

Revenue from the sale of goods, services, works, products;
- revenues from participation in other enterprises;
- extraordinary income;
- interest to getting;
- Other operating income.

In the preparation of accounting reporting in form 2, it is necessary to adhere to the requirements of PBU 9/99 "Organization's revenues".

It is necessary to take into account the fact that when reflected in the income statement of certain types of income, each of which can be five and even more percent From the total amount of income, it should reflect part that corresponds to each type of expenses.

Accounting reporting in form number 3. - This is a report on capital changes. To make this reporting correctly, it is necessary to adhere to the provisions given in the letter of the Ministry of Finance of the Russian Federation, published on December 23, 1992 N 117 "on reflected in accounting and reporting of operations related to the privatization of enterprises." If such information is not reflected in the balance sheet, it must be given as deciphering to the article "Statutory (share) capital" in form No. 3.

This report, it is necessary to specify the distribution of the capital's capital data, not only about its receipt and use, as well as the presence of its residues.

Another document of accounting is and form number 4. , that is, a traffic report money. The accountant should reflect information about cash flows, that is, about their receipt and direction, taking into account balances to the end and the beginning of a particular reporting period. In the formation of financial statements in form 4 it is necessary to take into account and this data: the current organization may be considered the organization that pursues the extraction of the profit as the main goal.

Form number 5. He is an application to the accounting balance. The form must be filled in accordance with the requirements of the Order of the Ministry of Finance Russian Federation dated January 13, 2000 N 4N "On the forms of accounting reporting of organizations."

Call now: 8 800 222-18-27

Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n (with change of 06.03.2018) Since 2011, the form number 5 "Annex to the Accounting Balance" is canceled and not filled. Today's option of full accounting, except standard reports (balance, reports on financial results, Changing capital and cash flow), contains more explanations to the accounting balance and a report on financial results. These explanations are a modified version of the once used form No. 5 to the accounting balance.

In which case, explain to the accounting balance in 2018

The organization may have quite a lot of data that must be specified additionally, forming accounting reports. Of course, it is necessary to do this in a separate document, namely, in explanation to the balance sheet and the income statement. Filling applications to the balance sheet is made taking into account PBU 4/99 "Accounting reporting of the organization".

Will the application be filled or not, whether there is a need for this - this is solved in each case individually. If the company has nothing to enter into an additional application, then in the application itself the need disappears.

It should be noted that the explanations that accounting reports can be completed today are formed in free form: Want - Write the text, you want - fill in the table.

A little story about form number 5 to balance

Recall: when it became known that accounting reporting in 2011 it is necessary to take without usual form No. 5, a lot of questions arose about what should be taken into account, submitting data to Rosstat. The information that was once introduced into a remote form was suggested In the form of an explanatory note that attached to the main document as a separate file. The same report was collected from the remaining forms and translated into an XML file.

And accountants immediately had difficulty ... The fact is that the documents in the electronic format were processed faster and easier, provided that all data in them was formalized. But the explanatory note did not fit into the general format. Then Rosstat decided to develop his own form No. 5.

Thus, submitting accounting reports to tax and Rosstat unchanged, accountants were still forced to transfer data from an informalized explanatory note to formalized form No. 5.

Activities of any organization, individual entrepreneur Closely related to accounting reporting. Even the most minor errors in the formation of such reporting are able to lead to a number of trouble. For the formation of accounting provides a number of forms. One of these documents is form number 5, as a clarifying annex to the accounting balance. What is a blank, how and when is filled, this article will tell.

History of document appearance

Blank 0710005 OKUD, or, in morestally, form No. 5, is an explanation for the accounting balance, reflecting certain explanations of some provisions. The present of the form, referred to as the application to the accounting balance, originated in 2003. After the entry into force of the Order of the Ministry of Finance of July 22, 2003 No. 67n, then it was raised due to the approval of new forms of documentation by order by the Ministry of Finance from 02.07.10 No. 66n, as amended from 05.10.2011 No. 124n. In 2011, the reporting took place without the usual form number 5. All additional information was given in the form of an explanatory note by a separate attached file to the main report. There were many questions related to what information need to be made, and which there is no need to make. In this regard, the need for the return of clarifying modified documentation has arisen.

What is needed for form number 5

It is assumed that the company can have many different data requiring reflection in accounting with explanations. This requires a separate format of the documentation that allows it to be implemented. An application to the accounting balance gave the opportunity to make explanations to the reporting of losses and profits. The feasibility of filling was solved individually, as individuals or institutions simply have nothing to contribute to the application, that is, there was no need for filling it. Organizations that make reports in the simplified regime of taxation, in cases of need, use Appendix No. 5, Order No. 66N of the balance sheet and reporting on loss and profits of small entrepreneurship. A similar application is submitted only if there are appropriate data to be detailed, without which it is impossible to produce an objective assessment of the financial condition of the organization.

In the form number 5 there is a detail of the balance sheet indicators with the distribution of groups and individual species. All main indicators are combined into the following partition groups:

• assets from the discharge of intangible;
• fixed assets taking into account depreciation;
• investment in material values;
• expenses spent on research and development activities;
• expenses associated with the development of natural resources of nature;
• investments in securities, statutory capital other organizations, bonds, etc.;
• debt (payables and receivables);
• costs associated with ordinary activities;
• types of provision;
• state subsidies.

The photo shows the sample of the first page of this application:

The form also contains free lines where you can make additional information to reflect in a particular section of the document.

Important! Information made as an explanation in the Annex to the accounting balance must fully duplicate the stated report.

What to pay attention to when filling

Read more about some nuances associated with the filling of individual sections of this form.

Section of intangible assets

The section itself is a pair of tables, of which in the first it is the detailing of assets for species, and in the second reflects the amounts of accruals, taking into account depreciation at the beginning and at the end of the reporting period (year). Rows 010-015 are filled in cases where organizations belongs to a right or patent for a particular intellectual property object. That is, in the row 010, the cost of the right is indicated, the subsequent lines provide decryption:

• 011 - In cases where companies, the organization owns a patent for the invention;
• 012 - the firm belongs to the rights in the field of programming for electronic computing machines;
• 013 - Patented development of integrated circuits;
• 014 - ownership of the logo, a trademark, issued in accordance with applicable law;
• 015 - If the company is a copyright holder in plant selection, animals and even new cell strains and bacteria.

A number of questions calls Row 030, called the "Business Reputation of the Company". This graph is subject to filling in those organizations that were privatized through a competition or auction, and actual value The firms turned out to be higher than the initial stated price of the lot. The difference in price difference is called positive business reputation and is reflected in column 030.

Section of fixed assets

Also consists of a pair of tables, where there is a breakdown in groups with the total number and value of all the names, and in the second table, detailing, taking into account depreciation and other factors that can affect the value of the property in one direction or another. This is how the tables on the form look like:

Section of investment, income investments in material values

The section tables are discharged to detail the property transferred to other firms or individual citizens to temporary use or lease in order to extract income. Special difficulties when filling out the table cells of this section, usually does not occur with the exception of the last partition line, where it is necessary to specify the value of the accrued depreciation values \u200b\u200bon the property applicable to the beginning and end of the reporting period.

The remaining sections are filled by analogy with the presence of appropriate information to which the detailed explanation should be written, visually characterizing the general financial condition Companies, firms or enterprises.

Reporting 2016.

Report forms are governed by the order of the Ministry of Finance No. 66N of 02.07.2010, include:

1. Accounting balance itself.
2. Reports O. financial activities, on the turnover of funds, changes in the authorized capital, on the use of the target of reversed funds.
3. Explanation of financial statements in the form of text or in the form of a table at its discretion.

Important! The obligation to apply explanations is fixed behind all organizations, enterprises carrying out business activities With the exception of the small business category. Subjects of small businesses apply explanations to the report as desired if there is a need.

​ The fact that the balance sheet is simply and accessible in the following video:

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Forming accounting reporting, checking compiled reports for previous years, do not try to find a blank with the title "Accounting Balance - Form No. 5". This form does not exist. Perhaps you heard something about the existence of the fifth form to the balance, so we explain in more detail.

Form No. 5 B. accounting reports existed earlier. Until 2011, the Appendix to the Accounting Balance was so called, approved by the Order of the Ministry of Finance of the Russian Federation No. 67n of July 22, 2003. To date, this order has failed. At the moment, the forms of accounting reports approved by the Order of the Ministry of Finance of the Russian Federation No. 66n dated July 2, 2010 are used. Exactly these reporting forms It is necessary to apply in the formation of accounting reporting. New forms contain forms that can be called analogues of previously used reporting documents: Form No. 3, Form No. 4 and even forms No. 6. At the same time analog former form No. 5, which was attached to accounting reports, there is no new forms.

The current accounting reports for ordinary organizations (excluding small enterprises and microenterprises), in addition to the balance sheet and the financial results report, provides for applications: reports on capital changes, report on cash flow, report on the targeted use of funds.

Organizations that are small business entities account for accounting reports in a simplified manner. Reporting forms for them are contained in order No. 66n, in Appendix No. 5 - balance sheet and the income statement of small business entities. Organizations that are small business entities form and apply to the balance sheet and the report on financial results only if there are information in these applications, without which it is impossible to objectively assess the financial condition of the organization (by analogy with the formation of explanations for reporting).

The formation of accounting reports using the Accounting Balance service, the report on financial results, the report on changes in capital ... you need to choose an actual form. From relevant forms, you need to choose the one that matches the scale of the business (used for ordinary organizations or for small enterprises).

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