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86	<p><a href="setting.shtml">Ïîñòàíîâêà áóõãàëòåðñêîãî è íàëîãîâîãî ó÷¸òà</a></p>
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92	<p><a href="cls.shtml">Êëàññèôèêàòîðû è êîäû áþäæåòíîé êëàññèôèêàöèè (ÊÁÊ)</a></p>
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125    <td colspan="3" width="100%" valign="top" align="justify"><font face="Verdana, Arial, Helvetica, sans-serif" size="3" color="#000000">
126	<p><strong>Áóõãàëòåðñêàÿ îò÷åòíîñòü ñîñòàâëÿåòñÿ ñ ó÷åòîì òðåáîâàíèé ê åå ñîñòàâëåíèþ:</strong></font>
127	<ol><font color="#000000" size="2" face="Verdana, Arial, Helvetica, sans-serif">
128	<li><strong>Áóõãàëòåðñêàÿ îò÷åòíîñòü</strong> – ýòî åäèíàÿ ñèñòåìà äàííûõ îá èìóùåñòâåííîì è ôèíàíñîâîì ïîëîæåíèè îðãàíèçàöèè è î ðåçóëüòàòàõ åå õîçÿéñòâåííîé äåÿòåëüíîñòè, 
129	ñîñòàâëÿåìàÿ íà îñíîâå äàííûõ áóõãàëòåðñêîãî ó÷åòà ïî óñòàíîâëåííûì ôîðìàì.<br><br>
130	 áóõãàëòåðñêîé îò÷åòíîñòè äàåòñÿ <strong>äîñòîâåðíîå è ïîëíîå ïðåäñòàâëåíèå î ôèíàíñîâîì ïîëîæåíèè îðãàíèçàöèè</strong>, ôèíàíñîâûõ ðåçóëüòàòàõ åå äåÿòåëüíîñòè è èçìåíåíèÿõ â åå 
131	ôèíàíñîâîì ïîëîæåíèè.<br><br>
132	Äîñòîâåðíîé è ïîëíîé ñ÷èòàåòñÿ áóõãàëòåðñêàÿ îò÷åòíîñòü, ñôîðìèðîâàííàÿ èñõîäÿ èç ïðàâèë, óñòàíîâëåííûõ <strong><a href="documents.shtml">íîðìàòèâíûìè àêòàìè ïî áóõãàëòåðñêîìó ó÷åòó</a></strong>.<br><br>
133	Åñëè ïðè ñîñòàâëåíèè áóõãàëòåðñêîé îò÷åòíîñòè âûÿâëÿåòñÿ íåäîñòàòî÷íîñòü äàííûõ äëÿ ôîðìèðîâàíèÿ ïîëíîãî ïðåäñòàâëåíèÿ î ôèíàíñîâîì ïîëîæåíèè îðãàíèçàöèè, 
134	ôèíàíñîâûõ ðåçóëüòàòàõ åå äåÿòåëüíîñòè è èçìåíåíèÿõ â åå ôèíàíñîâîì ïîëîæåíèè, òî â áóõãàëòåðñêóþ îò÷åòíîñòü âêëþ÷àþòñÿ ñîîòâåòñòâóþùèå <strong>äîïîëíèòåëüíûå ïîêàçàòåëè è 
135	ïîÿñíåíèÿ</strong>.<br><br>
136	Ïîêàçàòåëè îòäåëüíûõ âèäîâ àêòèâîâ, îáÿçàòåëüñòâ, äîõîäîâ, ðàñõîäîâ ìîãóò ïðèâîäèòüñÿ â áóõãàëòåðñêîé îò÷åòíîñòè îáùåé ñóììîé ñ ðàñêðûòèåì â ïîÿñíåíèÿõ ê íåé.<br><br>
137	<strong>Èçìåíåíèå ïðèíÿòîãî ñîäåðæàíèÿ è ôîðì</strong> áóõãàëòåhñêîé îò÷åòíîñòè äîïóñêàåòñÿ <strong>â èñêëþ÷èòåëüíûõ ñëó÷àÿõ</strong>, íàïðèìåð, ïðè èçìåíåíèè âèäà 
138	äåÿòåëüíîñòè. Îðãàíèçàöèåé äîëæíî áûòü îáåñïå÷åíî ïîäòâåðæäåíèå <strong>îáîñíîâàííîñòè êàæäîãî òàêîãî èçìåíåíèÿ</strong>. Ñóùåñòâåííîå èçìåíåíèå äîëæíî áûòü ðàñêðûòî 
139	â ïîÿñíåíèÿõ ê áóõãàëòåðñêîé îò÷åòíîñòè âìåñòå ñ <strong>óêàçàíèåì ïðè÷èí, âûçâàâøèõ ýòî èçìåíåíèå</strong>.
140	</li><br>
141	<li><strong>Îò÷åòíûé ïåðèîä</strong> – ýòî ïåðèîä, çà êîòîðûé îðãàíèçàöèÿ äîëæíà ñîñòàâëÿòü áóõãàëòåðñêóþ îò÷åòíîñòü.<br><br>
142	Îðãàíèçàöèÿ ïðè ñîñòàâëåíèè áóõãàëòåðñêîãî áàëàíñà, îò÷åòà î ïðèáûëÿõ è óáûòêàõ è ïîÿñíåíèé ê íèì äîëæíà ïðèäåðæèâàòüñÿ ïðèíÿòûõ ñîäåðæàíèÿ è ôîðìû ïîñëåäîâàòåëüíî 
143	îò îäíîãî îò÷åòíîãî ïåðèîäà ê äðóãîìó.</li><br>
144	<li><strong>Îò÷åòíàÿ äàòà</strong> - äàòà, ïî ñîñòîÿíèþ íà êîòîðóþ îðãàíèçàöèÿ äîëæíà ñîñòàâëÿòü áóõãàëòåðñêóþ îò÷åòíîñòü.<br><br>
145	Äëÿ ñîñòàâëåíèÿ áóõãàëòåðñêîé îò÷åòíîñòè îò÷åòíîé äàòîé ñ÷èòàåòñÿ ïîñëåäíèé êàëåíäàðíûé äåíü îò÷åòíîãî ïåðèîäà.<br><br>
146	Ïðè ñîñòàâëåíèè áóõãàëòåðñêîé îò÷åòíîñòè çà îò÷åòíûé ãîä îò÷åòíûì ãîäîì ÿâëÿåòñÿ êàëåíäàðíûé ãîä ñ 1 ÿíâàðÿ ïî 31 äåêàáðÿ âêëþ÷èòåëüíî.<br><br>
147	Ïåðâûì îò÷åòíûì ãîäîì äëÿ <strong>âíîâü ñîçäàííûõ îðãàíèçàöèé</strong> ñ÷èòàåòñÿ ïåðèîä ñ äàòû èõ ãîñóäàðñòâåííîé ðåãèñòðàöèè ïî 31 äåêàáðÿ ñîîòâåòñòâóþùåãî ãîäà, 
148	à äëÿ îðãàíèçàöèé, ñîçäàííûõ ïîñëå 1 îêòÿáðÿ, - ïî 31 äåêàáðÿ ñëåäóþùåãî ãîäà.</li><br>
149	<li>Êàæäàÿ ñîñòàâëÿþùàÿ ÷àñòü áóõãàëòåðñêîé îò÷åòíîñòè ñîäåðæèò ñëåäóþùèå äàííûå: íàèìåíîâàíèå ñîñòàâëÿþùåé ÷àñòè; óêàçàíèå îò÷åòíîé äàòû èëè îò÷åòíîãî ïåðèîäà, 
150	çà êîòîðûé ñîñòàâëåíà áóõãàëòåðñêàÿ îò÷åòíîñòü; íàèìåíîâàíèå îðãàíèçàöèè ñ óêàçàíèåì åå îðãàíèçàöèîííî-ïðàâîâîé ôîðìû; ôîðìàò ïðåäñòàâëåíèÿ ÷èñëîâûõ ïîêàçàòåëåé 
151	áóõãàëòåðñêîé îò÷åòíîñòè.</li><br>
152	<li>Áóõãàëòåðñêàÿ îò÷åòíîñòü ïîäïèñûâàåòñÿ ðóêîâîäèòåëåì è ãëàâíûì áóõãàëòåðîì îðãàíèçàöèè.</li>
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