Accounting. Publicity of financial statements (most important)

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Accounting. Publicity of financial statements (most important)

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17. Publicity of financial statements

Publicity of financial statements consists in its publication in newspapers and magazines available to users of financial statements, or distribution among them of brochures, booklets and other publications containing financial statements, as well as its transfer to the territorial bodies of state statistics at the place of registration of the organization for provision to interested users.

The following must publish annual and financial statements:

▪ open joint stock companies;

▪ banks and other credit organizations;

▪ insurance organizations;

▪ exchanges, investment and other funds created at the expense of private, public and government funds, contributions;

▪ Pension Fund of the Russian Federation;

▪ Social Insurance Fund of the Russian Federation;

▪ Federal fund and territorial funds of compulsory health insurance.

In accordance with the legislation of the Russian Federation, the publication of financial statements is made after their verification by an auditor.

Publication is mandatory for the balance sheet and income statement. The balance sheet can be published in an abbreviated form, which includes only totals for sections of the balance sheet if the following financial indicators of the organization's activities are available: balance sheet currency at the end of the reporting year, not exceeding 400 times the minimum wage; proceeds from the sale of goods, works, services for the reporting year, not exceeding 000 times the minimum wage. If these indicators are exceeded, the balance sheet and the income statement are published in full.

Profit and loss form, submitted for publication, must include all indicators: proceeds from the sale of goods, works, services; gross profit; cost of sales; business expenses, administrative expenses.

Information on the distribution of profits or covering losses of the company for the reporting year shall be subject to publication.

The indicators of published reporting forms are formed by direct transfer of data from the annual financial statements. Discrepancies between the indicators of the published forms and the indicators of the annual financial statements are not allowed.

Reporting is published in thousands of rubles. With significant turnover, reporting can be published in millions of rubles with one decimal place.

Publication of financial statements should include: full name of the organization; reporting date or period; currency and format of numerical indicators; positions, surnames and initials of the persons who signed the reporting; date of approval of the reporting; location of the executive body (full postal address, telephone, fax), where the interested user can read the statements and receive a copy.

If the statements are published in abbreviated forms, then the publication should contain the auditor's opinion on the reliability of the financial statements.

If the publication is complete, it includes the full text of the final part of the auditor's report.

The reporting should contain data on the full name of the audit firm, the type and number of the license to carry out audit activities, the date of the audit report.

The costs of publishing financial statements are included in the cost of production as costs associated with production management.

Author: Kabkova E.N.

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