Comparison of the values of the balance sheet item of the ordinary and simplified forms

Another noticeable easing for small businesses is the reduced reporting format. So the Ministry of Finance did this work for small enterprises, craving for facilitated forms: in August 2012 they finally received examples of how the balance sheet items might look . And also they could see the report on the profits and losses of the "toddlers".

Articles of the balance for administrative and commercial expenses were deleted, more precisely, they, together with the cost, merged into the general line "Expenses for ordinary activities". The expected disappearance of everything related to PBU 18/02, since small businesses still do not apply it. The reference section of form No. 2 is completely removed.

This "sequestration" to small businesses that needed it could be done on their own earlier, but since the samples appeared, it's a sin not to use them.

By the way, the special agents indicate the amount of ESHN, the tax at the simplified tax or UTII in the line "Income taxes - income" of the simplified statement of financial results. If they use the usual form, then these taxes are reflected in the line "Other".

On the other hand, what prevents two versions of reporting? Simplified forms should be submitted to the Tax Inspectorate and statistics, and ordinary forms to participants. It may seem that this is a double work, but the reporters will get to the tax authorities as much as possible enlarged. Consequently, they will have less opportunity to cling to some imaginary discrepancy with the tax reporting, conducting an analysis of the balance of the enterprise.

Take at least the line "Material non-current assets" balance for small businesses. Go figure out what sums were generated by the total amount indicated in the line, and how much of it is accounted for by fixed assets. And if the inspector does not know the accounting data about the OS and the necessary data for deciphering the balance sheet item, he will have fewer reasons to doubt the accuracy of the calculation of the property tax base specified in the declaration. More precisely, it's not so-doubting something, he can do as much as he likes, but he has nothing to justify his doubts, and he'll somehow not be able to write to you with his hands.

True, here you can object: in response, the inspection will send a request to provide a transcript of any balance sheet item, run then, take it or mail it! It is better to immediately show the value of the OS in the balance sheet.

I agree that this approach also has the right to life. But, strictly speaking, according to the Tax Code, if the inspectors did not find errors in the declaration, they can not demand anything from you in the camera room. This is the first. Secondly, there is no right to ask for any transcripts, analytical references or other documents, the preparation of which is not provided by law. This is in September 2012 confirmed by the Federal Tax Service.

You can also ask the question: "Is not the accounting violation the existence of two versions of reporting?" You can answer it with a counter question: "And where it says that organizations are prohibited from developing forms in the context of groups of users of accounting records?" Nowhere. All normative acts, including Law No. 402-FZ, deal with reporting in general, abstractly. Nothing hinders to submit to the IFTS simplified forms, and participants or investors - traditional, where all the articles of the balance are deciphered.