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

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

Lecture notes, cheat sheets

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82. PROCEDURE AND TERMS FOR SUBMISSION OF ACCOUNTING REPORTS

Organizations prepare monthly, quarterly and annual financial statements. In this case, the first and second financial statements are interim.

Reporting year for all organizations covers the period from January 1 to December 31 of the calendar year inclusive. The first year for newly created organizations is the reporting year from the date of their state registration to December 31; for organizations established after October 1 - from the date of state registration to December 31 of the next year inclusive.

Organizations, with the exception of budget organizations, must submit annual and quarterly reporting:

▪ participants or owners of their property;

▪ territorial bodies of state statistics at the place of their registration;

▪ other executive authorities, banks, financial authorities of the tax inspectorate and other users who, in accordance with the current legislation of the Russian Federation, are entrusted with checking certain aspects of the organization’s activities and receiving relevant reports.

State and municipal unitary organizations submit accounting reports to the bodies authorized to manage state property. Organizations are required to submit financial statements to the specified addresses free of charge in one copy. All organizations, with the exception of budget organizations, submit quarterly financial statements within 30 days after the end of the quarter, and annual reports within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation. Annual financial statements must be submitted no earlier than 60 days after the end of the reporting year. Annual and quarterly financial statements are reviewed and approved in accordance with the procedure established by the constituent documents prior to submission to the above addresses.

If there are technical capabilities, financial statements may be presented on a diskette or other machine carrier of reporting information. Budget organizations submit monthly, quarterly and annual financial statements to a higher body within the time limits set by it.

Submission date accounting statements for a one-town organization is considered the day of its actual transfer to its affiliation, and for non-residents - the date of its postal departure. In cases where the reporting date coincides with a weekend (non-working) day, the reporting deadline is postponed to the first business day following it.

The Organization publish financial statements and the final part of the auditor's report, if it is provided for by the legislation of Russia. Publication is made no later than June 1 of the year following the reporting year, in newspapers, magazines or by distributing brochures, booklets and other publications among users.

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