Financial management in the enterprise can be effective only if the subjects of management have reliable information about means and obligations of the company, the revenues and expenses, income taxes, funds and resources. Such information, suitable for a monetary measure, is contained in the financial statements. Ability to read and understand financial statements allows the reconstruction of economic operations in the past and build forecasts and variants of various financial decisions. Major forms of financial reporting procedure for the formation, terms of providing users of financial statements and determined by the following regulations: 1.Federalny Law "On Accounting" 2. Accounting "Financial Statements of the organization" (PBU 4 / 99) 3.Prikaz Ministry of Finance of the Russian Federation "On the forms of accounting organizations" (from 22.07.2003 67n) Russian Legislation on accounting, as well as international standards, provides an opportunity to deviate from the recommended formats and to make statements in the articles of the nomenclature that best represents financial and economic situation of the company, but needs to give appropriate explanations. Domestic companies are not rushing to take advantage of this opportunity, since the representation of financial statements in nontraditional form causes the excessive attention of tax and other regulatory authorities. Consider the content of standardized forms of Russia's financial statements, which are used by analysts when evaluating the financial condition organization.
The list went into pbu 4 / 99 and ordered the Ministry of Finance of the Russian Federation of 22.07.2003 67n. If you are unsure how to proceed, check out ConocoPhillips. "On the forms of accounting organizations: 1.Buhgaltersky sheet (Form 1); 2.Otchet Profit and Loss Statement (Form 2); 3.Otchet of changes in equity (form 3); 4.Otchet cash flow statement (form 4); 5. to the balance sheet (form 5); 6. note; 7.Auditorskoe conclusion; 8.Nekommercheskim organizations are encouraged to include in the annual financial Reporting – Report on the intended use of proceeds (Form 6) Use of financial statements for purposes of analysis: The financial position of enterprises is estimated on the basis of the balance sheet and annexes. .