All-Russian classifier of units of measurement
Every day, any organization produces a huge number of documents. Sometimes, in order to save time, space on a document and make it understandable for a large number of users, special codes are used.
Our country has developed a Unified Classification System, which includes many codes used in all spheres of the economy.
The classifier includes the following groups of units:
- Economic
- Technical
- Masses
- Volume
- Time
- Square
- Lengths
The classifier was approved by Gosstandart Decree No. 366 dated December 26, 1994 with the latest amendments and is associated with GOST 8.417-81 (as amended by Rosstandart Order No. 1101-st dated September 26, 2013.
All data contained in the classifier must be used by specialists in full accordance with it, without deviation.
If the required code is not in the generally accepted classifier, you can add your own values for use in a specific company, which are understandable to the counterparty. For example, the Classifier does not have such a unit of measurement as “Service”. Someone measures services in units, which is probably not very correct, someone adds such a name to their internal classifier. Many people simply put dashes in the corresponding columns of documents when providing services.
The codes contained in the classifier are also used in the preparation of annual financial statements. Let's take a closer look.
Regulation of the use of code ciphers
The current forms of accounting records and appendices to them are contained in the order of the Ministry of Finance, issued on July 2, 2010 under No. 66n. This normative act provides recommendations for filling out and preparing accounting documents.
Additional clarifications can be found in PBU 4/99:
- numerical indicators are indicated in ruble equivalent;
- the currency assets at the enterprise's disposal are converted into our national currency, taking into account the official exchange rate established for the ruble by the Central Bank of the Russian Federation;
- Data can be given in thousands or millions of rubles.
What is OKEI code 384 in financial statements? We answer.
The units of measurement of numerical indicators in the reporting forms under consideration are designated by codes from OKEI. This type of classifier was approved by Decree of the State Standard of Ukraine dated December 26, 1994 under No. 366. An accountant can enter one of the codes in the cell allocated for units of measurement:
- if, when filling out, they convert valuations into thousands of rubles, enter code 384 in the financial statements;
- The code 385 indicates the use of numbers in millions of rubles.
Now you know what code 384 means in financial statements.
What is the balance sheet of an organization
The balance sheet is one of the most important and sought-after documents of the company.
All information that is reflected in accounting during the year is ultimately consolidated into one document - the balance sheet of the organization. This is one of the integral (and most important) parts of the company’s entire annual reporting. .
Balance is required by many users. Among them:
- Owners of the company
- Banks
- Organization partners
Using the report indicators, you can assess the level of development of the company and, importantly, its financial condition.
The report is a tabular form consisting of two large parts - assets and liabilities. An asset reflects everything that an organization owns, and this is not only property, but also, for example, accounts receivable or financial investments of the company. The liability reflects all sources of the organization's assets, for example, such as various types of capital (mainly authorized capital) or the organization's accounts payable.
Of course, there must be mandatory equality between assets and liabilities. Otherwise, the report was compiled incorrectly and something was missed.
Unit code 384 in balance sheet
According to paragraph 16 of PBU 4/99, the company’s annual reporting is prepared in Russian currency, that is, in rubles.
Depending on how large the balance sheet indicator is, it is more convenient to indicate the values of the indicators in rubles, thousands of rubles, millions of rubles and even billions (which is very rare). Each organization decides which units of measurement to use independently. .
Of course, the most often used unit of measurement is a thousand rubles, since organizations in which it is possible to keep records of indicators in millions are several times smaller.
| Code | Explanation of the name |
| 383 | Ruble |
| 384 | Thousand rubles |
| 385 | One million rubles |
Therefore, most organizations use balance sheet measurement code 384.
This code is entered in the “Units of Measurement” line. It looks like this:
As you can see, units of measurement are written in words, abbreviated as “thousands”. rub.”, and the code is placed in the corresponding cell of the form.
Requirements for the company's balance sheet
All the basic requirements for financial statements are enshrined in regulations:
- The first such act is the Law “On Accounting”. This is a fundamental document, which in article 13 sets out how reporting should be compiled
- Order of the Ministry of Finance No. 34n dated July 29, 1998, as amended in 2018. Articles 30 to 40 provide general information about the composition of the report
- PBU 4/99, paragraphs 6 to 17 reflect the reporting procedure
In addition to the standard design requirements, the following main ones can be noted:
| Requirement | Explanation |
| Reliability and completeness | Annual reports must be reliable and contain complete information about the company’s activities |
| Neutrality | Information in the forms should be neutral, that is, it should not influence the decisions or assessments of those individuals who are its users |
| Subsequence | The composition must be consistent. One form must be drawn up taking into account the indicators of the other |
| Comparability | Reporting indicators reflected for several periods must be comparable |
| Report period | The balance sheet is compiled as of December 31, other forms for the year as a whole |
Accounting statements only in thousands of rubles must be prepared for the current year
© anekdotov.net
The Ministry of Finance recalled the recent changes and explained the procedure for their entry into force.
The Ministry of Finance issued an information message on recent changes made to the financial reporting forms by Order 61n.
The procedure for filling out the reporting code zone has been clarified. The type of activity must now be indicated according to OKVED2, and the codes of accounting forms - in accordance with OKUD OK 011-93 (as amended by Rosstandart order dated June 25, 2014 N 676-st):
- report on the intended use of funds – 0710003
- statement of changes in capital – 0710004
- cash flow statement – 0710005.
In all reports, all cost indicators are now given only in thousands of rubles (previously - at the choice of the organization in thousands or millions).
Disclosure of information about the audit organization that conducted the reporting audit has been introduced for cases of mandatory audit. Such data is presented in the header part of the balance sheet.
The indicators characterizing the income tax have been clarified - in this part, the form of the report on financial results is brought in accordance with the amendments to PBU 18/02. The report now indicates:
- income tax – expense (income) for income tax (previously absent);
- current income tax (formerly current income tax, including permanent tax liabilities (assets));
- deferred income tax (previously – change in deferred tax liabilities, change in deferred tax assets);
- tax on profit from operations, the result of which is not included in the net profit (loss) of the period (participates in the formation of the total financial result of the period) (previously it was absent).
Changes regarding information on income tax come into force starting with reporting for 2021 - together with changes to PBU 18/02. If the company chooses, you can start doing this earlier. The remaining changes come into force in the general manner after 10 days after the day of their official publication, that is, from June 1, 2019 (message dated May 28, 2019 N IS-accounting-18).
Planned changes in 2021 – 2021 in annual reporting
Changes to the rules for filing annual reports are planned in the near future.
First of all, it is worth noting that the obligation to submit reports to the statistics service has been canceled for the 2021 report. Now the balance sheet and all related reports are sent only to the tax office.
Starting from the 2021 report, reporting is prepared in thousands of rubles.
On the first sheet of the report the code of the type of activity is entered in accordance with OKVED 2.
From 2021, the form of the financial results report will change. Some lines will disappear and several new ones will appear.
In general, no fundamental changes are planned in the annual reporting.
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| uchenik_19 [email hidden] Belarus Wrote 1318 messages Write a private message Reputation: | #861[862404] January 9, 2021, 9:58 |
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| Wanda Tremey [email hidden] Belarus, Belarus Wrote 3635 messages Write a private message Reputation: 597 | #862[862408] January 9, 2021, 10:32 |
uchenik_19 wrote:
Tell me, please! I am preparing documents for participation in the tender. You need reports on financial and economic activities (profits, losses, profitability as of 12/01/16). I make a balance sheet, profit and loss statement. Is there any form for profitability? Has anyone encountered this?
There is no standard form. Information about profitability is provided on company letterhead based on the balance sheet indicators and its annexes.
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| Yellow [email hidden] Wrote 73 messages Write a private message Reputation: | #863[866260] January 24, 2021, 1:13 pm |
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| ladi.margo-99 [email hidden] Belarus, Minsk Wrote 25 messages Write a private message Reputation: | #864[866436] January 24, 2021, 10:21 pm |
I want to draw the moderator's attention to this message because:Quote:
Acts terminating the validity of document 8/31602 (December 30, 2016) On approval of the National Accounting and Reporting Standard “Individual Accounting Statements”, making additions and changes to the resolution of the Ministry of Finance of the Republic of Belarus dated June 30, 2014 No. 46 and declaring the resolution invalid Ministry of Finance of the Republic of Belarus dated October 31, 2011 No. 111 and certain structural elements of some resolutions of the Ministry of Finance of the Republic of Belarus
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| veselma [email hidden] Minsk Wrote 7591 messages Write a private message Reputation: 1845 | #865[866441] January 24, 2021, 10:32 pm |
ladi.margo-99 wrote:
Here is a record of the changes. I also hope for the introduction of decimal places. It’s not possible to achieve balance at all
Quote:
Acts terminating the validity of document 8/31602 (December 30, 2016) On approval of the National Accounting and Reporting Standard “Individual Accounting Statements”, making additions and changes to the resolution of the Ministry of Finance of the Republic of Belarus dated June 30, 2014 No. 46 and declaring the resolution invalid Ministry of Finance of the Republic of Belarus dated October 31, 2011 No. 111 and certain structural elements of some resolutions of the Ministry of Finance of the Republic of Belarus
Don't get your hopes up. According to the National Standard dated December 12, 2016: “5. Financial statements are presented in thousands of Belarusian rubles in whole numbers.
»
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| silviya_l [email protected] Belarus, Gomel Wrote 164 messages Write a private message Reputation: | #866[866910] January 26, 2021, 1:51 pm |
veselma wrote:
ladi.margo-99 wrote:
Here is a record of the changes. I also hope for the introduction of decimal places. It’s not possible to achieve balance at all
Quote:
Acts terminating the validity of document 8/31602 (December 30, 2016) On approval of the National Accounting and Reporting Standard “Individual Accounting Statements”, making additions and changes to the resolution of the Ministry of Finance of the Republic of Belarus dated June 30, 2014 No. 46 and declaring the resolution invalid Ministry of Finance of the Republic of Belarus dated October 31, 2011 No. 111 and certain structural elements of some resolutions of the Ministry of Finance of the Republic of Belarus
Don't get your hopes up. According to the National Standard dated December 12, 2016: “5. Financial statements are presented in thousands of Belarusian rubles in whole numbers.
" Wow…. People, are there those who do balance sheets in Excel? I have an edeclaration, but I have never sent a balance using it...
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| olga/34 [email hidden] RB Wrote 211 messages Write a private message Reputation: | #867[866978] January 26, 2021, 16:23 |
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| ladi.margo-99 [email hidden] Belarus, Minsk Wrote 25 messages Write a private message Reputation: | #868[867049] January 27, 2021, 10:10 |
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| silviya_l [email protected] Belarus, Gomel Wrote 164 messages Write a private message Reputation: | #869[867214] January 27, 2021, 16:52 |
ladi.margo-99 wrote:
What kind of precision are we talking about here? Almost all the lines will be equal to zero
me too))))
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| N.B. [email hidden] Belarus, Minsk Wrote 383 messages Write a private message Reputation: | #870[867417] January 30, 2021, 10:52 |
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