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Buhgaltersky Obl_k - Lovіnska LG
11.2. Warehouse is the Elements fіnansovoї zvіtnostі, order її skladannya i filed
Sub'єkti pіdpriєmnitskoї dіyalnostі zgіdno s Law of Ukraine "On the one buhgaltersky Obl_k fіnansovu zvіtnіst in Ukraine» povinnі figure out rіznі Vidi fіnansovoї zvіtnostі (tab. 11.1)
table 11.1FІNANSOVA ZVІTNІST PІDPRIЄMSTVA
Sub'єkti gospodaryuvannya | Skladovі zvіtnostі | ||||
Balance | Zvіt about fіnansovі result | Zvіt about ruh penny koshtіv | Zvіt about Vlasnyi kapіtal | Primіtki | |
Okremі yuridichnі individuals - OAO All pіdpriєm- CTBA (krіm budgetary organіzatsіy, predstavnitstv іnozemnih sub'єktіv gospodarskoї dіyalnostі that sub'єktіv small pіdpriєmnitstva) | + | + | + | + | + |
Sub'єkti small pіdpriєmnitstva that predstavnitstva іnozemnih sub'єktіv gospodarskoї dіyalnostі | + | + | - | - | - |
Fіnansova zvіtnіst skladaєtsya of companies for these forms:
Balance | (Form number 1) |
Zvіt about fіnansovі result | (Form number 2) |
Zvіt about ruh penny koshtіv | (Form number 3) |
Zvіt about Vlasnyi kapіtal | (Form number 4) |
Primіtki | (Form number 5) |
For small sub'єktіv pіdpriєmnitstva that predstavnitstv іnozemnih sub'єktіv vstanovlena skorochena for pokaznikami fіnansova zvіtnіst, їh zvіt skladaєtsya s balance sheet (form number 1-M) i Zvіtu about fіnansovі results (form number 2 M).
Fіnansovі zvіti mіstyat stattі, warehouse yakih i zmіst viznachayutsya vіdpovіdnimi regulations (standards). Statte induced in fіnansovіy zvіtnostі, Yakscho іsnuє ymovіrnіst nadhodzhennya abo vibuttya maybutnіh ekonomіchnih Vigoda, pov'yazanih s tsієyu statte that otsіnka statі Mauger Buti dostovіrno viznachena.
For zvіtnim perіodom fіnansovі zvіti podіlyayutsya on rіchnі that kvartalnі. Zvіtnim perіodom for skladannya rіchnoї fіnansovoї zvіtnostі Je calendar Year. Purshia zvіtny perіod novostvorenogo pіdpriєmstva Mauger Buti Mensch for 12 months at, ale not Mauger Buti bіlshim for 15 months at. Zvіtnim perіodom pіdpriєmstva scho lіkvіduєtsya, Je perіod s cob rock, until the time lіkvіdatsії.
Quarterly zvіtnіst skladaєtsya narostayuchim pіdsumkom s cob at rock skladі dvoh forms - Balance i Zvіtu about fіnansovі results.
Zvіtnіst pіdpriєmstva skladaєtsya pitched in kіnets ostannogo day zvіtnogo perіodu. Pіdpriєmstva scho toil in svoєmu skladі vidіlenі on okremy balance fіlії, predstavnitstva, vіddіlennya that INSHI vіdosoblenі pіdrozdіli, krіm fіnansovoї zvіtnostі about vlasnі gospodarskі operatsії, zobov'yazanі skladati that podavati konsolіdovanu fіnansovu zvіtnіst.
Form fіnansovoї zvіtnostі (krіm bankіv) i order їh zapovnennya vstanovlyuyutsya Mіnіsterstvom fіnansіv Ukraine for pogodzhennyam s Reigning komіtetom Ukraine statistics.
Form fіnansovoї zvіtnostі bankіv i order їh zapovnennya vstanovlyuyutsya Natsіonalnim Bank of Ukraine for pogodzhennyam s Derzhkomstatom Ukraine.
Form fіnansovoї zvіtnostі budgetary SET, organіv Sovereign Treasury of Ukraine s vikonannyam byudzhetіv usіh rіvnіv i koshtorisіv vidatkіv i order їh zapovnennya vstanovlyuyutsya Reigning Treasury of Ukraine.
Skladannya zvіtіv - zavershalny Etap oblіkovogo processes, addition to the cob skladannya zvіtіv held robot-valued pіdgotovcha.
Process pіdgotovki to skladannya that bezposerednogo skladannya fіnansovoї zvіtnostі Mauger Buti podіleny on kіlka etapіv (Fig. 11.5).
Datoyu filed fіnansovoї zvіtnostі vvazhaєtsya day її faktichnoї peredachі for nalezhnіstyu, while razі nadsilannya why - the date of possession addressee zaznachena on shtempelі pіdpriєmstva zv'yazku scho obslugovuє destination. In razі, Yakscho date filed zvіtnostі pripadaє on nerobochy day termіn filed transferred to Purshia pіslya vihіdnogo robochem day.
Fig. 11.5. Osnovnі Etap pіdgotovki fіnansovoї zvіtnostі
Pіdpriєmstva zobov'yazanі podavati fіnansovu zvіtnіst:
- bodies, to the sphere upravlіnnya yakih stink nalezhat;
- vlasnikam (zasnovnikam) vіdpovіdno to ustanovchih dokumentіv;
- of labor collectives to їh vimogu;
- bodies vikonavchoї Vladi that іnshim koristuvacham, vіdpovіdno to zakonodavstva.
Termіn filed fіnansovoї zvіtnostі vstanovlyuєtsya Kabіnetom Mіnіstrіv Ukraine.
Vіdkritі aktsіonernі tovaristva, pіdpriєmstva-emіtenti oblіgatsіy, banks, dovіrchі tovaristva, valyutnі that fondovі bіrzhі, іnvestitsіynі Fondi, іnvestitsіynі kompanії, kreditnі spіlki, nederzhavnі pensіynі Fondi, strahovі kompanії that INSHI fіnansovі place the zobov'yazanі oprilyudnyuvati rіchnu fіnansovu zvіtnіst that konsolіdovanu zvіtnіst Shlyakhov publіkatsії in perіodichnih Vidanov abo rozpovsyudzhennya її in viglyadі okremih drukovanih Vidanov.
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