Accounting. Procedure and deadlines for submitting financial statements (the most important)

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Accounting. Procedure and deadlines for submitting financial statements (the most important)

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18. The procedure and terms for the submission of financial statements

All organizations, with the exception of budgetary, submit financial statements in accordance with the constituent documents to the founders, participants in the organization or owners of property, territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit accounting reports to the bodies managing state property. Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

Reporting year - for Russian organizations, this is a calendar year from January 1 to December 31 inclusive. For a newly created or reorganized organization - the reporting period from the date of its state registration to December 31 of the next year inclusive.

Interim reporting - this is reporting for a certain period within the reporting year. Monthly reporting is not submitted to the established addresses, but is necessary for prompt response to changes in the financial position of the organization.

Reporting date - the last calendar day of the reporting period:

1) 31 December - for the annual accounting report;

2) last days of the months - for interim financial statements.

The definition of the "reporting date" is important for the preparation of financial statements, since the value of the exchange difference on assets and liabilities, the value of which is expressed in foreign currency, depends on it.

The deadlines for the submission of financial statements are established by the legislation of the Russian Federation.

Date of submission of financial statements for the organization, the day of its actual transfer to the affiliation or the date of its departure, indicated on the stamp of the postal organization, is considered. If the reporting date falls on a non-working day, the reporting deadline is the first following business day.

Deadline for submitting quarterly reports - within 30 days after the end of the quarter, annual - within 90 days after the end of the year.

If the organization has subsidiaries and affiliates, in addition to their own financial statements, they draw up consolidated financial statements that include indicators of such companies located on the territory of the Russian Federation and abroad.

Consolidated financial statements - this is a system of indicators reflecting the financial position at the reporting date and financial results for the reporting period of a group of related organizations.

Ministries, departments and other federal executive bodies submit consolidated annual financial statements for unitary enterprises, separately for joint-stock companies, part of whose shares are fixed in federal ownership. This summary reporting is submitted to the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation and the State Statistics Committee of the Russian Federation in the following terms:

▪ for unitary enterprises - no later than April 25 of the following reporting year;

▪ for joint stock companies - no later than August 1 of the following reporting year.

Consolidated annual financial statements an association of legal entities created on a voluntary basis by organizations is submitted in the manner and within the time limits stipulated in their constituent documents.

Author: Kabkova E.N.

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