1. The reporting year for all organizations is calendar year- from January 1 to December 31 inclusive. 2. The first reporting year for newly created organizations is considered to be the period from the date of their state registration until December 31 of the corresponding year, and for organizations created after October 1 - until December 31 of the following year. Data about business transactions carried out before the state registration of organizations are included in their financial statements for the first reporting year. 3. Monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the reporting year.
Article 15. Addresses and deadlines for submitting financial statements
1. All organizations, with the exception of budgetary ones, submit annual financial statements in accordance with the constituent documents to the founders, participants of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to bodies authorized to manage state property. Financial statements are presented to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation. 2. Organizations, with the exception of budgetary and public organizations (associations) and their structural divisions that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services), are required to submit quarterly financial statements within 30 days after the end of the quarter , and annual - within 90 days after the end of the year, unless otherwise provided by law Russian Federation(paragraph as amended, put into effect on July 30, 1998 by Federal Law of July 23, 1998 N 123-FZ - see previous edition). The submitted annual financial statements must be approved in the manner established by the constituent documents of the organization. 3. Budgetary organizations submit monthly, quarterly and annual financial statements to a higher authority within the time frame specified by him. 4. Public organizations (associations) and their structural units who do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), submit financial statements only once a year based on the results of the reporting year in a simplified composition: a) balance sheet; b) profit and loss statement; c) report on intended use funds received. (The clause was additionally included from July 30, 1998 by Federal Law of July 23, 1998 N 123-FZ) 5. Accounting statements can be presented to the user by the organization directly or transmitted through its representative, sent in the form of a postal item with a list of attachments, or transmitted via telecommunication channels communications. User financial statements does not have the right to refuse to accept financial statements and is obliged, at the request of the organization, to put a mark on the copy of the financial statements about acceptance and the date of its submission. When receiving financial statements via telecommunication channels, the user of the financial statements is obliged to transfer the acceptance receipt to the organization in electronic form. The date of submission of financial statements by an organization is considered to be the date of sending a postal item with an inventory of the attachment or the date of its sending via telecommunication channels or the date of actual transmission according to ownership. (Clause as amended, put into effect on April 13, 2002 by Federal Law of March 28, 2002 N 32-FZ - see previous edition)
The term “reporting period” is used in accounting and refers to the period of time for which a report is prepared, and taxes are levied on the enterprise and individuals. The main reporting period is the year, the intermediate ones are the month and quarter. As a rule, all reports and legal activities are carried out based on the results of the reporting year. Reporting period which begins on January 1 and ends on December 31 is called the calendar reporting period. If it, having the same duration, begins on any other date, then it is called financial year.
The reporting year in Russia starts from 1.01, and in other countries it can start from 1.04, 1.07 or 1.10. It ends with the reporting date, i.e. the date of compilation annual report.
Sometimes it is possible to select an annual reporting period, the beginning and end of which are at the moment low level operations on accounts receivable and inventory (to simplify calculations). In this case, the reporting period coincides with the natural business cycle of the enterprise and is called the natural business year.
When preparing an interim reporting period, the interval between January 1 and the date on which the interim report is compiled, inclusive, is considered.
For enterprises and organizations created in a given calendar year in the Russian Federation, the first reporting year is usually considered to be the interval between the date of their creation (date of state registration) and the date December 31 current year. If an organization is registered after October 31, then the end date of the first reporting year is December 31 of the following year.
In the event of liquidation or reorganization of an enterprise, the reporting period is taken from January 1 of the given year to the date of liquidation (reorganization).
Interim reporting periods are calendar month or quarter, and relevant reports are compiled. For accounting purposes tax obligations Usually, a period equal to a calendar year is taken (except for cases where calculations are carried out according to Changes in the reporting period are possible only with the permission of the tax department.
When preparing financial statements, such a concept as the reporting period code is used. This is a two-digit number entered in a specially designated column of the accounting report. For any reporting period, the code is strictly defined, just as for different types reports. A complete list is given in the code reference book.
According to this directory, numbers from 01 to 12 are codes for reporting periods equal to the corresponding months of the year. 20 - quarterly report code, 21 to 22 - quarterly report codes, respectively, from the 1st to the 4th quarter, 31 - half-year report code, 33 - for 9 months, 34 - for the year.
There are other codes corresponding to certain reporting periods. So, when preparing reports for several months, they use digital designations in the number range from 35 to 46.
The directory also provides for cases of compiling accounting reports during reorganization or liquidation of an enterprise. So, for example, the number 50 in the reporting period code column indicates the last taxable period in case of liquidation or reorganization of this enterprise. In other cases of reorganization (liquidation), the following designations are used:
Code 51 - report for the 1st quarter;
52 - for half a year;
53 - report for 9 months;
54 - for the 2nd quarter;
55 - for the 3rd quarter;
56 - for the 4th quarter of the year.
In addition, when compiling monthly reports in the event of liquidation or reorganization, digital codes from 71 to 82 are used to indicate reports for the months from January to December, respectively, and 90 for the year. In the same cases, in reports for the 1st quarter, six months, 9 months and a year (i.e. when preparing interim reporting) codes are entered from 91 to 94, respectively. Code 99 is provided in the code reference book for other unplanned cases.
What is a calendar year according to the law? ? This question is relevant for many workers and employers, as well as people entering into civil agreements. In the article you can find the answer to it, as well as information about periods such as calendar month and week.
What calendar periods are there?
The Law “On the Calculation of Time” dated June 3, 2011 No. 107-FZ FZ contains definitions of various calendar periods, including:
- calendar year;
- calendar month;
- calendar week.
With the help of these terms, the legislator seeks to make the calculation of time more accurate and specific, and also guarantees to society the reliability of information about the time and dates of the calendar.
What does “calendar year” mean (concept in law)?
The answer to the question " What period is a calendar year?? contained in Art. 2 of the above law: this is the period lasting from January 1 to December 31. Its duration is 365 days in normal years and one day more in leap years.
Each year has its own serial number. The main guideline for assigning a serial number to a calendar year is the Gregorian calendar.
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What is a calendar year in a contract and how is it calculated?
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When concluding contracts, the parties must have a clear understanding of what is a calendar year. However, this concept is often used in contracts without proper understanding.
For example, the parties entered into an employment agreement for the period from April 2015 to April 2016 with the condition that if there is no expression of the will of the parties, the agreement will be extended for one calendar year. Taking into account the provisions of Law No. 107-FZ, it is not worth asserting that the validity of the agreement is in this case will last until April 2017, since the calendar year is counted from January 1 to December 31. This means that the contract will only be extended until December 31, 2016, and clearly shows why it is so important to know how to calculate calendar year.
How many weeks are counted in one calendar year? How many are there in 2016?
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Another important concept established in federal law, - “calendar week”. Calendar weeks 2016, like any other, are seven-day periods that last strictly from Monday to Sunday.
The concept of a calendar week is used to calculate duration labor activity and calculation wages seasonal workers. It is also relevant for resolving issues of dismissal - for example, it is convenient to calculate the notice period for an upcoming dismissal, focusing specifically on the concept of a calendar week.
The number of calendar weeks in a year is 52 or 53 (in 2016 - 52).
What period is a calendar month from a legal point of view? What does “with 1 calendar month notice” mean?
In contracts you may find a requirement to warn the other party about your actions 1 calendar month in advance. In this case, as in previous cases, it is important to understand what does calendar month mean? when calculating deadlines. The meaning of the term is explained by the same article. 2 of Law No. 107-FZ: this is a period lasting 28-31 calendar days, which has its own serial number and name in the calendar. This concept is used not only in the above-mentioned legal act, but also in other areas of legislation - for example, in Part 5 of Art. 112 Labor Code of the Russian Federation.
Thus, to comply with the 1 calendar month notice requirement, one party to the relationship must notify the other of the occurrence of an event (for example, changes in the terms of the contract) no later than the 1st day of the month preceding the one for which this event is scheduled.
As you can see, the concept of “calendar year,” as well as “calendar month” and calendar week, is widely used in labor legislation. It is necessary for accurately determining and calculating terms and dates of legal significance (for example, the duration and start/end of the contract).
This is a time period of the financial, economic and operational activities of an institution, which is reflected by the accountant in accounting and final reports.
The only legally recognized interval is the calendar year, which begins on January 1 and ends on December 31 inclusive (clause 6 of Article 15 402-FZ), the code of such a reporting period is 34 in the financial statements. Sometimes it has an annual duration (365 days), but starts from a different date, it is called financial.
There is also an intermediate one, which is limited to a month or a quarter - for monthly and quarterly registers, respectively.
Since accounting reports are submitted to the Federal Tax Service once annually (during the first 3 working months), the calendar year starting on January 1 is considered the main one. Thus, the reporting period in the financial statements is 2017. started on 01/01/2017.
Codes for reporting periods of financial statements for 2019
The annual report, which consists of the final balance sheet and appendices thereto, is submitted by accountants to the territorial tax inspectorates until the end of March next year. But there are situations when organizations provide intra-annual reports to the INFS: monthly and quarterly.
Due to the large number financial documents, processed by specialists, a special frequency coding was introduced to avoid confusion. Codes of reporting periods of financial statements for 2016. were amended by Appendix 3 (as amended on December 20, 2016) to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, and to determine the time interval for which to report in 2017-2018. The following designations apply:
- 21 - first quarter;
- 31 - 6 months (six months);
- 33 - 9 months;
- 34 - year;
- 50 is the last reporting period in the financial statements and in tax reports during reorganization (liquidation) of an institution.
Submission of interim accounting reports
According to paragraph 5 of Art. 13 402-FZ, accounting records that are compiled for an interval of less than one calendar year are considered intermediate. These can be monthly or quarterly registers.
Interim reports are submitted only when the organization is required to submit them in accordance with current legislation RF, subordinate regulations and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of article 13 402-FZ). In such cases, the dates of the OP must be fixed in accounting policy institutions.
The deadline for submitting intermediate forms is not established by current legislation. The deadlines and time intervals for which you need to report are determined by internal and external users of accounting.
Reporting date is the date as of which the organization must prepare financial statements.
For the preparation of financial statements, the reporting date is considered to be the last calendar day of the reporting period.
The organization must prepare periodic financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.
The first reporting year for newly created organizations is considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.
Information contained in financial statements based on synthetic and analytical accounting.
Changes in the financial statements relating to both the current and last year (after their approval) are made in the statements prepared for the reporting period in which distortions in its data were discovered.
Data on business transactions carried out before the state registration of organizations is included in their financial statements for the first reporting year.
Monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the reporting year.
On January 1, 1999, the Regulations on accounting"Events after reporting date"(PBU 7/98).
The regulation establishes the procedure for reflection in the financial statements commercial organizations(except credit institutions), which are legal entities according to the legislation of the Russian Federation, events after the reporting date.
An event after the reporting date is recognized as a fact economic activity, which has had or may have an impact on financial condition, movement Money or the results of the organization's activities and which took place between the reporting date and the date of signing the financial statements for each year.
An event after the reporting date is also recognized as an announcement annual dividends based on performance results joint stock company for the reporting year.
Events after the reporting date include: events confirming the existence at the reporting date of the economic conditions in which the organization conducted its activities;
Events indicating the economic conditions in which the organization operates that have arisen after the reporting date.
An approximate list of facts of economic activity that can be recognized as events after the reporting date is given in the appendix to these Regulations.
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