Hi all!
I found a good job, where each item of the financial statements is briefly signed. Maybe someone will be interested)
Section I "Non-Current Assets"
Section I "Fixed assets" The balance sheet reflects information about the organization's assets that are used to generate profit for a long time. These are intangible assets, fixed assets, profitable investments in material assets, financial investments, deferred tax assets and other non-current assets of the organization.
Formation of indicators of section I "Non-current assets"
In section II "Current assets" the balance sheet provides information on the value and composition of the organization's current assets as of the reporting date. Current assets are recognized as assets that relatively quickly transfer their value to costs. Current assets include property
Formation of indicators of section II "Current assets"
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In section III "Capital and reserves" the balance sheet reflects the value of the organization's own capital. These are authorized, additional and reserve capital, retained earnings and other capitalized reserves.
Formation of indicators of section III "Capital and reserves"
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In section IV "Long-term liabilities" the amounts of loans, credits, etc. received by the organization for a period of more than a year and not repaid as of the reporting date are reflected. It also reflects the amount of deferred tax liabilities of the organization and reserves for contingent liabilities. All other amounts of long-term accounts payable are reflected in a separate line. The organization may add decryption lines to Section IV if it considers it necessary to highlight any other indicators. For example, in an additional line, you can show the amount of long-term accounts payable to subsidiaries or founders.
Formation of indicators of section IV “Long-term liabilities
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In section V "Current liabilities" the balance reflects the amounts of accounts payable, the maturity of which, under the terms of the contract, does not exceed 12 months. This section reflects the amounts of the organization's short-term accounts payable to suppliers (for goods supplied, work performed and services rendered for the organization), buyers (for advances received from them), founders and employees, to the budget and extra-budgetary funds, lenders and other creditors. In addition, reserves for future expenses are reflected in the organization's short-term liabilities.
Formation of indicators of section V "Short-term liabilities"
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