Скорректированы правила представления финансовой отчетности

Екатерина Уцына

Скорректированы правила представления финансовой отчетности
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Правительство РФ Внесло изменения в порядок предоставления бухгалтерской отчетности, отменив обязанность представлять годовую бухгалтерскую (финансовую) отчетность в госорганы (постановление Правительства РФ от 24 ноября 2020 г. № 1907). Новые правила ступят в силу с 1 января 2022 года.

Такие поправки обоснованы тем, что с 2020 года отчетность и аудиторские заключения, направляемые в ФНС России, отражаются в государственном информационном ресурсе бухгалтерской отчетности (ГИР БО). Эта система, упрощает взаимодействие организаций, готовящих отчетность, с государством и обеспечивает доступ контролирующих органов к необходимым финансовым сведениям.

При этом, некоторые организации, такие как федеральные государственные унитарные предприятия, поставщики электроэнергии, естественные монополии и операторы электронных площадок в сфере закупок по-прежнему представляют финансовую отчетность в госорганы. Принятые же Правительством РФ поправки позволят избежать дублирования функций госорганов при работе с финансовой информацией.

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Вместе с тем в изменениях указывается, что обязанность представлять отчетность в госорганы сохраняется для тех организаций, которые освобождены от обязанности представлять такую отчетность в ГИР БО.

Источник: garant.ru

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