Law 66 N on the forms of accounting reporting. Ministry of Finance of the Russian Feducror

Panel houses 14.11.2020

Ministry of Finance of the Russian Feducror

(Ministry of Finance of Russia)

ORDER

from 07/20/2010 66n

Moscow

About forms accounting reporting organizations

(With amendments made by the orders of the Ministry of Finance of Russia from 05.10.2011 No. 124n. dated 08/17/2012 No. 113n, dated 04.12.2012 No. 154n. from 04/06/2015 No. 57n)

In order to improve regulatory regulation in the field accounting and Buch! Altarsra reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Meeting of the 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. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6, Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, SG . 531; No. 9, Art. 967; No. 11, Art. 1224). Order:

a) the shape of the LDC about changes in capital;

b) the form of a cash flow report:

c) the shape of the LDC on the target use of funds.

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

a) are drawn up in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics and other executive bodies, after the 1st parameters of the indicator, the Code "code" is given. In the 1st "code" indicate

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

(a) The accounting balance sheet, a report on financial results, a report on the targeted use of funds includes indicators only by groups of articles (without detailing indicators for articles);

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

b) applications for the accounting balance sheet, the report on financial results, the report on the targeted use of funds is given only the most important information, without the knowledge of which is not the assessment of the financial situation of the organization or financial results of its activities.

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

6.1. Approve the required forms of accounting report on financial results, a report on the targeted use of funds for organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, according to Appendix No. 5 to this order.

6.2. Strengths - Order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

A. L. Kudrin

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

Applications to the order:

Appendix No. 1:

Appendix number 2:

Appendix number 3:

Appendix No. 4:

Appendix No. 5:

Ministry of Finance of the Russian Fedx

(Ministry of Finance of Russia)

from 20.07.2010.66n

On the forms of accounting reporting of organizations (with changes made by the orders of the Ministry of Finance of Russia from 05.10.2011 No. 124n. Dated 08/17/2012 No. 113n, dated 04.12.2012 No. 154n. From 06.04.2015 No. 57n)

In order to improve regulatory legal regulation in the field of accounting and accounting of the AltsRA 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 . № 329 (Meeting of the 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. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6 , Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, SG. 531; No. 9, Art. 967; No. 11, Art. 1224). Order:

1. Approve the forms of accounting balance and report on financial results in accordance with Appendix No. 1 to this order.

(as amended by the Order of the Ministry of Finance of Russia from 06.04,2015 No. 57n)

2. To approve the following forms of applications to accounting balances and a report on financial results in accordance with Appendix No. 2 to this order:

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

a) the shape of the LDC about changes in capital;

b) the form of a cash flow report:

c) the shape of the LDC on the target use of funds.

(as amended by the orders of the Ministry of Finance of Russia dated 04.12.2012 No. 154n, sh 06.04.2015 No. 57n)

3. To establish that organizations independently determine the details of the indicators according to the reports provided by paragraphs I and 2 of this order.

4. Establish that other applications for booze Altsra balance and the report on financial results (hereinafter referred to as explanations):

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

a) are drawn up in tabular and (or) text form;

The paragraph has lost strength - the order of the Ministry of Finance of Russia dated 04.12.2012 No. 154n.

5. Establish that in the financial statements submitted to state statistical authorities and other executive authorities after 1 rAFM "The name of the indicator" is given in the "Code" graph. IN 1 rope "Code" are indicated

colaes in accordance with Appendix No. 4 to this order.

If the accounting statements of individual categories of organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, enlarged indicators include several indicators (without their detail), the row code is indicated by the indicator having the greatest specific gravity As part of the enlarged indicator.

(Paragraph introduced by order of the Ministry of Finance of Russia dated 17.08.2012 No. 113n, as amended by the Order of the Ministry of Finance of Russia dated 04.12.2012 No. 154n. from 04/06/2015 No. 57n)

6. To establish that organizations that have the right to apply the accuracy of accounting methods, including simplified accounting (financial) reporting, form accounting statements but the next unexplored system:

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

(a) The accounting balance sheet, a report on financial results, a report on the targeted use of funds includes indicators only by groups of articles (without detailing indicators for articles);

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

Organizations that are entitled to apply simplified ways of maintaining bookcuther accounting, including simplified accounting (financial) reporting, can form the represented accounting statements in accordance with paragraphs 1-4 of this order.

(as amended by the Order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n)

(clause 6.1 was introduced by order of the Ministry of Finance of Russia dated 17.08.2012 No. 113n, as amended by the Order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n)

6.2. Strengths - Order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

7. Establish, now this order comes into force on the annual financial statements for 2011.

Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation

the Russian Federation

Order of the Ministry of Finance of the Russian Federation of 02.07.2010 N 66n "On the forms of Accounting Reporting Organizations"

In order to improve regulatory regulation in the field of accounting and financial statements 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 (Meeting of the 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. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; No. 46, Art. 5337; 2009, N 3, Art. 378; n 6, st . 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; n 11, Art. 1224), I order:

1. To approve the forms of accounting balance and income statement in accordance with Appendix No. 1 to this order.

2. To approve the following forms of applications to accounting balance and income statement in accordance with Appendix N 2 to this order:

a) the form of a report on changes in capital;

b) the form of a cash flow report;

c) the form of a report on the targeted use of the funds received included in the accounting statements of public organizations (associations) not implementing business activities and do not have other revolutions for the sale of goods (works, services).

3. To establish that organizations independently determine the details of the indicators according to the reports provided for in paragraphs 1 and 2 of this order.

4. To establish that other applications to the accounting balance and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

Recommend to non-commercial organizations, with the exception of public organizations (associations), not engaged in business activities and not having other revolutions for the sale of goods (works, services), apply the form of a report on the targeted use of the funds received during the formation of the relevant explanations.

5. To establish that in the financial statements submitted to state statistics and other executive bodies, after the "Name of the Indicator" graph, the Code "code" is provided. The "code" column indicates indicators codes according to Appendix N 4 to this order.

6. Establish that organizations - small business entities form accounting reports on the following simplified system:

(a) The accounting balance and income statement includes indicators only by groups of articles (without detailing indicators under articles);

b) applications to the accounting balance and profit and loss report provide only the most important information, without knowing which is not possible to assess the financial position of the organization or financial results of its activities.

Organizations - small businesses are entitled to form submitted accounting statements in accordance with paragraphs 1 - 4 of this order.

Appendix N 2. Forms of the Report on Capital Changes and Cash Defense Report Appendix 2.1. Form of a report on targeted use of funds Annex N 3. An example of making explanations for accounting balance and report on financial results Annex N 4. Line codes in the forms of accounting reporting, indicated in the annual financial statements of the organization submitted to the state statistics and other executive authorities app N 5. Simplified forms of accounting balance, report on financial results, report on the targeted use of funds Annex N 6. Forms of accounting balance and report on the targeted use of funds for socially oriented non-commercial organizations (lost strength)

With changes and additions from:

October 5, 2011, August 17, December 4, 2012, April 6, 2015, March 6, 2018, April 19, 2019

In order to improve the regulatory and legal regulation in the field of accounting and accounting reporting of organizations (with the exception of credit institutions and public sector organizations) 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 ( Meeting of the 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 . 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738 ; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224) Order:

2. To approve the following forms of applications to the accounting balance and a report on financial results in accordance with Appendix N 2 to this order:

Change information:

The order is supplemented with paragraph 2.1 from May 27, 2018 - Order

2.1. Approve the report on the target use of funds in accordance with Appendix N 2.1 to this order.

4. To establish that other annexes to the accounting balance sheet, a report on financial results, a report on the targeted use of funds (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

Change information:

The order is supplemented by paragraph 4.1 from June 1, 2019 - Order of the Ministry of Finance of Russia dated April 19, 2019 N 61n

4.1. It is necessary to establish that the specification of codes in the code zone of the header part of each component of the accounting reports provided for in paragraphs 1 and 2.1 of this order is carried out in accordance with the all-Russian classifiers of technical and economic and social information in the socio-economic field. The code and item name (data) is provided by the organization in accordance with the all-Russian classifier specified on the line.

In the event that the accounting statements of certain categories of organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, enlarged indicators include several indicators (without their detail), the row code is indicated by the indicator having the greatest share As part of the enlarged indicator.

6. To establish that organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, form accounting reports on the following simplified system:

(a) The accounting balance sheet, a report on financial results, a report on the targeted use of funds includes indicators only by groups of articles (without detailing indicators for articles);

Organizations that are entitled to apply simplified ways of accounting, including simplified accounting (financial) reporting, can form submitted accounting statements in accordance with paragraphs 1 - 4 of this order.

6.1. Approve simplified forms of balance sheet, report on financial results, a report on the targeted use of funds for organizations that have the right to apply simplified ways of accounting, including simplified accounting (financial) reporting, according to Appendix N 5 to this order.

7. It is necessary to establish that this Order comes into force on the annual financial statements for 2011.

Change information:

The order is supplemented by paragraph 8 from May 27, 2018 - the order of the Ministry of Finance of Russia of March 6, 2018 N 41n

8. Organizations in the preparation of financial statements use the forms of accounting reporting approved by this order if other forms are not established by federal or industry standards of accounting.

Registration N 18023

New forms of documents included in Jurlitz Accounts are approved (except for credit institutions and state (municipal) institutions).

This is an accounting balance sheet, income statements, about changes in capital, on cash flow, about their targeted use. The last of the reports are compiled by public organizations (associations) that are not engaged in entrepreneurship and do not except the retired estate of turnover for the sale of goods (works, services).

Earlier in the balance sheet, the data was brought to the beginning and at the end of the reporting period. Now information is recorded at the reporting date of the specified period and on December 31, both the previous year and the one who precedes it.

From the composition of non-current assets, unfinished construction is excluded. At the same time, they include research and development results. In the III section of the balance (capital and reserves), among other things, the revaluation of non-current assets is reflected. A new indicator in the IV section (long-term liabilities) - reserves for conditional obligations. The certificate is excluded about the availability of values \u200b\u200btaken into account on the off-balance accounts. Many indicators are no longer detailed (reserves, receivables and accounts payable, Reserve capital).

In the income statement, the results from the revaluation of non-current assets are also referred to, from other operations not included in the net profit (loss); Cumulative financial result. Deciphering individual profits and losses is not given.

Subjects of small entrepreneurship form accountability on the simplified system.

The order comes into force beginning with annual accountability for 2011

Registration N 18023

This Order comes into force from the annual financial statements for 2011.

The Ministry of Finance of Russia approved new forms of accounting balance, income statement, as well as forms of applications to them:

Report on capital changes;
- report on cash flow;
- Report on the targeted use of the funds received.

In the financial statements submitted to state statistics authorities, another Code Code is added to these reporting form data, where the corresponding indicators codes are specified (the list of codes is contained in Appendix 4).

For small business entities, a simplified procedure for reporting is envisaged.

Ministry of Finance of the Russian Federation

On the forms of accounting reporting of organizations

1. To approve the forms of accounting balance and income statement in accordance with Appendix No. 1 to this order.

2. To approve the following forms of applications to accounting balance and income statement in accordance with Appendix N 2 to this order:

a) the form of a report on changes in capital;

b) the form of a cash flow report;

c) the report form on the targeted use of the obtained funds included in the accounting statements of public organizations (associations), not engaged in business activities and not other than the retired estate turnover for the sale of goods (works, services).

3. To establish that organizations independently determine the details of the indicators according to the reports provided for in paragraphs 1 and 2 of this order.

4. To establish that other applications to the accounting balance and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

5. To establish that in the financial statements submitted to the state statistics and other executive bodies, after the "Name of the indicator" graph, the Code "code" graph is given. The "Code" column indicates indicators codes in accordance with Appendix N 4 to this order.

6. Establish that organizations - small business entities form accounting reports on the following simplified system:

(a) The accounting balance and income statement includes indicators only by groups of articles (without detailing indicators under articles);

Organizations - small businesses are entitled to form submitted accounting statements in accordance with paragraphs 1 - 4 of this order.

7. It is necessary to establish that this Order comes into force on the annual financial statements for 2011.

Deputy

Chairman of the government

Russian Federation -

Minister of Finance

Russian Federation

A.L.Kudrin

1. To approve forms Accounting Balance I. report About profits and losses according to Appendix N 1 to this order.

2. To approve the following forms of applications to accounting balance and income statement according to appendix N 2. To this order:

but) form report on capital changes;

b) form cash flow report;

in) form Report on the targeted use of the received funds included in the accounting statements of public organizations (associations), which are not engaged in business activities and not having other revolutions for the sale of goods (works, services).

3. To establish that organizations independently determine the details of the indicators on the reports of the reports provided for paragraphs 1. and 2 of this order.

4. To establish that other applications to the accounting balance and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

5. To establish that in the financial statements submitted to state statistics and other executive bodies, after the "Name of the Indicator" graph, the Code "code" is provided. The code "code" indicates the codes of indicators according to appendix N 4. To this order.

6. Establish that organizations - small business entities form accounting reports on the following simplified system:

(a) The accounting balance and income statement includes indicators only by groups of articles (without detailing indicators under articles);

Organizations - small businesses are entitled to form submitted accounting statements in accordance with paragraphs 1 - 4 of this order.

7. It is necessary to establish that this Order comes into force on the annual financial statements for 2011.

Registration N 18023

Appendix N 1.

toorder Ministry of Finance of the Russian Federation

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Law 66 N on the forms of accounting reporting. Ministry of Finance of the Russian Feducror

Order of the Ministry of Finance of the Russian Federation of 02.07.2010 N 66n "On the forms of Accounting Reporting Organizations"

With changes and additions from:

Change information:

Change information:

Change information:

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