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Accounting by international standards financial statements

A necessary condition for a radical expansion of cooperation Russian enterprises with foreign partners, as well as to attract foreign investment is the publication of financial statements prepared in accordance with International Financial Reporting Standards (IFRS). To solve this problem, a special accounting subsystem according to IFRS is included in the configuration.

The IFRS accounting subsystem was developed by 1C with consulting support from PricewaterhouseCoopers. The subsystem provides financial services enterprises have a ready-made methodological basis for accounting in accordance with IFRS and can be adapted to the specifics of the application of standards at a particular enterprise.

The IFRS accounting subsystem provides:

• conducting financial accounting and preparation of both individual and consolidated financial statements in accordance with IFRS;
• translation (transfer) of most of the accounts (postings) from the accounting subsystem according to rules that can be flexibly configured by the user;
• parallel accounting according to Russian and international standards in those areas where the differences between Russian standards and IFRS requirements are significant (for example, accounting of fixed assets, intangible assets);
• Carrying out your own regulatory documents (for example, accrual of expenses, accounting for reserves, accounting for impairment of assets and a number of others), as well as making adjusting entries in a “manual” mode.

The subsystem includes a separate chart of accounts that complies with IFRS requirements and can be customized by the user. Methods for obtaining data for accounting under IFRS are explained in the diagram.

The subsystem implements accounting and reporting according to IFRS by broadcasting transactions of the Russian accounting. In this case, a parallel accounting mechanism is used for individual areas (for example, fixed assets, inventories), a number of functions and documents are used to take into account business transactions in accordance with the specifics of IFRS, as well as adjust the data obtained during translation in order to take into account differences in accounting principles according to Russian accounting standards and IFRS.

Thus, accounting according to IFRS in the configuration is not carried out promptly. This avoids unnecessary stress for accountants and other users in their ongoing work.

The IFRS accounting subsystem allows you to:

• minimize the labor intensity of accounting according to IFRS through the use of data Russian accounting;
• compare data from Russian accounting and accounting under IFRS, thereby facilitating data reconciliation before preparing financial statements under IFRS
• consolidate the reporting of a group of enterprises

Accounting can be done in foreign currency, which in special cases is allowed by IFRS standards. The subsystem can also be configured for accounting and financial reporting in accordance with other foreign standards, including US GAAP.

The subsystem provides for the generation of basic forms of financial reporting in accordance with IFRS standards:

• Balance;
• Gains and losses report;
• Statement of changes in capital;
• Traffic report Money.

The structure of these reports may change in accordance with the characteristics of the company's activities.

The subsystem ensures the generation of consolidated financial statements in accordance with IFRS. Such reporting can be generated for a group of organizations using a single information base, as well as for organizations using separate information bases for accounting.

On the last day of summer, August 31, 2004, 1C released a new standard solution for the 1C:Enterprise 8.0 platform - the Management configuration manufacturing enterprise" (rev. 1.0). Our magazine begins to introduce readers to the numerous new possibilities of this solution, and to begin with, we would like to address the recently relevant topic of accounting and preparation of financial statements in accordance with IFRS. How accounting is implemented according to international standards in this solution, says I.A. Berko, auditor, methodologist at 1C. This article will be of interest not only to current and potential users of the new configuration, but also to those who want to get acquainted with IFRS and find out their differences from them. Russian system accounting and reporting.

Accounting subsystem according to international standards

About IFRS standards...

International financial reporting standards are developed and maintained by a specialized organization - the Committee on International Financial Reporting Standards (IASB, in the original - International Accounting Standards Board, or IASB), London. The official language of IFRS standards is English, but the IASB may also publish translations of standards into other languages, the quality of which has been verified by the IASB itself (there is currently no such translation into Russian *, therefore, in the future in this article, along with the Russian name of the standards, individual terms etc. in most cases, the original names are given so that the reader is not misled by possible inaccuracies in the translation).

Note:
* At the time of preparation of the material there was no such translation. According to a message from the IASB (London), the translation has already appeared and is being prepared for publication in printed form. For now, you can view it online for additional fee on the IASB website (ed.)

As the name suggests, these standards put forward uniform international requirements for the financial reporting of organizations, which must be presented to external users. It is worth immediately noting that there are no requirements for maintaining financial (accounting) records, on the basis of which the financial statements are actually prepared. That is, the organization itself decides how to keep records (there is no standard chart of accounts, instructions for its use, as, for example, in Russian accounting, samples of accounting registers characteristic of a particular accounting system, etc.), but it is necessary comply with all reporting requirements. This partly brings accounting and reporting under IFRS closer to management accounting - there, too, all the rules are developed by the organization itself, taking into account the requirements of owners and managers.

I would also like to note that we are usually used to talking about financial statements, and IFRS uses the term “financial statements”. How is it different?

Mainly - the degree of information disclosure. In financial statements under IFRS it is usually higher than in Russian accounting.

Firstly, because financial statements include not only the main reports that we are used to seeing (balance sheet, income statement, cash flow statement, statement of changes in equity), but also notes and other reports and explanatory materials, which are an integral part of the financial statements. In particular, the accounting policies are always disclosed in the statements themselves (we usually do not provide the main provisions of the order on accounting policies to users along with the statements; however, there are general requirement Law "On Accounting" on inclusion in explanatory note significant information about the methods for measuring items in financial statements, but the wording is still less specific than in IFRS, and this often leads to non-compliance with the substance of this requirement).

Secondly, the information disclosure requirements there are more standardized, and most importantly, they are aimed at providing information to external users (investors, creditors) that would be sufficient for making economic decisions.

Thirdly, IFRS statements are audited, and only after that are presented to users (and if there are exceptions, then on the first page it is specifically emphasized that these statements are unaudited).

A significant difference from the Russian system is also the reality of the implementation of the priority of economic content business transactions before the legal form. Our principle of priority of content over form is also spelled out in regulatory documents(for example, in paragraph 10 of the Regulations on accounting and financial statements of organizations, approved by order Ministry of Finance of Russia dated July 29, 1998 No. 34n), but it is not as specific as in IFRS, and therefore is not always applied. For example, in IAS 18 "Revenue" one of the criteria for recognizing revenue from the sale of goods is the transfer of significant risks and rewards from the seller to the buyer, the loss of effective control over the goods and the management of the goods, which is usually associated with ownership. In our case, revenue is recognized precisely upon the transfer of ownership (and the fact that in this case real control over the goods can continue to be exercised by the seller no longer worries anyone; or vice versa - if formal ownership has not occurred, for example, due to non-payment for the goods by the buyer, then revenue is not reflected, although economically the sale must have already been recognized). Or another example - if the enterprise actually incurred costs, but there are no supplier documents confirming these costs (acts, invoices, etc.), then they are not reflected in our accounting. In IFRS accounting there is the concept of “accrued expenses” - that is, costs are reflected in the period of their occurrence, regardless of whether there are supplier documents (and in the next period they are reversed so that costs do not unjustifiably double).

There are other differences that are more specific in nature, and we will dwell on some of them further when describing accounting for the corresponding areas.

The basis of accounting according to IFRS is the translation of Russian accounting data

However, there are still many similarities between Russian accounting and IFRS (for example, acquired assets are recognized at a cost equal to the actual costs of their acquisition, etc.) - according to some experts, in fact, the requirements of Russian accounting are similar to IFRS is even greater than between the same accounting and the norms of Chapter 25 of the Tax Code of the Russian Federation “Income Tax”. Therefore, it is advisable to enter information into the system once, and then use it for any purpose (both Russian accounting and accounting under IFRS), making clarifications if necessary.

The solution in question from the 1C company implements accounting (and subsequent reporting) according to IFRS by broadcasting Russian accounting entries. In this case, a parallel accounting mechanism is used for individual areas (for example, fixed assets, inventories), a number of functions and documents are used to take into account business transactions in accordance with the specifics of IFRS, as well as adjust the data obtained during translation in order to take into account differences in principles accounting for Russian rules accounting and IFRS.

To maintain records and generate reports according to IFRS standards, the following mechanisms are used:

• Implementation of a separate chart of accounts in accordance with IFRS;
• Setting up the “Table of correspondence of accounts of the Russian chart of accounts to IFRS accounts” indicating subaccounts and transfer rules;
• The mechanism for transferring Russian accounting data to IFRS accounting provides for the generation of IFRS transactions based on Russian transactions for a certain period specified by the user;
• A parallel accounting mechanism is used for individual areas (for example, OS, MPZ);
• Setting up financial reports in accordance with IFRS based on transactions according to the chart of accounts according to IFRS (via the configurator);
• To maintain records and receive reports in a currency other than Russian ruble, the System provides the ability to maintain and regularly update the Exchange Rate Table, which ensures correct recalculation of Russian accounting data.

Let's consider these mechanisms in more detail - from the point of view of the user who has set the goal of generating reporting in accordance with IFRS.

Where to start accounting according to IFRS in the program?

Of course, first of all, from entering information about the accounting policies of an organization (or a group of organizations - the “Manufacturing Enterprise Management” configuration provides for maintaining multi-company accounting in one information base), including setting up a working chart of accounts and rules for transferring data from Russian to international accounting.

Accounting Policy Criteria

For each organization for which it is planned to maintain international records and prepare reports, you must provide the following information on the main issues accounting policy(in the full interface - menu "Service - Accounting settings - Accounting policies (international accounting)"):

1. On the method of calculating data from newly acquired companies. You need to choose one of two values ​​- either “by purchase method” or “by pooling of interests method”. Please note immediately that if you intend to prepare financial statements for the period beginning on or after 31 March 2004, in connection with the entry into force of the new standard IFRS 3 “Business Combinations”, which replaces IFRS 22/ IAS 22 with the same name (and at the same time the interpretations of SIC-9, SIC-22, SIC-28) there is no alternative to accounting using the purchase method, that is, in fact, this issue ceases to be an element of the accounting policy.

2. On the method of accounting for investment property. In accordance with paragraph 30 of IAS 40 "Investment Property", there is a choice of one of two accounting options:

• at fair value (fair value model);
• at original cost (cost model).

3. On the method of amortization of intangible assets. In accordance with paragraph 98 of IAS 38 “Intangible Assets”, amortization of intangible assets can be calculated using the straight-line method, the diminishing balance method or in proportion to the volume of production (unit of production). method).

4. On the method for determining the percentage of contract fulfillment construction contract. In accordance with paragraph 30 of IFRS 11 “Construction Contracts” (IAS 11 “Construction Contracts”), you can choose one of three methods:

• by share (percentage) of the physical volume of work performed (completion of a physical proportion);
• according to technical supervision (surveys of work performed);
• by the share of actual costs in the total amount of estimated costs under the contract.

5. On the method of assessing inventories. According to IFRS 2 “Inventories” (IAS 2 “Inventories”), it is possible to use FIFO, LIFO or average cost. From January 1, 2005 (the date of entry into force of the new edition of IFRS 2), the use of the LIFO method is not provided (prohibited).

6. On the method of assessing fixed assets. In accordance with paragraph 29 of IFRS 16 “Property, Plant and Equipment” (IAS 16 “Property, Plant and Equipment”), the organization has a choice between the assessment:

• at initial cost (cost model);
• at fair value (revaluation model).

7. On the method of accounting for the revaluation of fixed assets (if the objects are valued at fair value). In accordance with paragraph 35 of IFRS 16, during revaluation, previously accumulated depreciation can be proportionally recalculated (as was usually done when reflecting revaluation in Russian accounting) or depreciation can be written off as a decrease in value, and only after that the residual value is revalued.

It is immediately worth noting that some elements of accounting policies directly affect the behavior of the program when reflecting the relevant transactions (for example, the method of assessing inventories), and some (for example, the method of calculating data for newly acquired companies) so far only serve to completely fill out the notes to the financial statements disclosing the main provisions of the accounting policy (an example of such a note is shown in Fig. 1).

Rice. 1. Disclosure of information about accounting policies in financial statements under IFRS

One of the most important accounting policy settings that must be made at the very beginning of working with the program is the choice of international accounting currency (functional currency). This selection is made separately (menu "Service - Accounting settings - Setting up accounting parameters", tab "Currencies"). Once at least one international accounting document has been entered into the system, it is no longer possible to change the accounting currency.

If in the future you are going to prepare consolidated financial statements of the group or simply present individual statements, the data of which will be used during consolidation, it is also important to fill out two special registers of information: “Own counterparties” (establishes a connection between two directories - the “Organizations” directory, where the list is stored organizations included in the group, and the directory "Counterparties") and "Counterparties associated with organizations" (this register indicates the structure of the group - which counterparty, for example, is a subsidiary of the company, etc.).

Possibility of setting up a working chart of accounts

The standard configuration is supplied by 1C with a pre-configured chart of accounts for accounting according to IFRS. This setting allows you to keep records and receive reports in accordance with IFRS. However, it is quite likely that the chart of accounts will need to be adapted taking into account the specifics of the activities of a particular enterprise. Direct changes to the chart of accounts are easy to make, but there is a danger that after making them, some documents or reports will work incorrectly or not work at all. So why not make changes?

In fact, the system is endowed with a certain flexibility. Namely, without fear of “consequences” (that is, without the need to make changes to software configuration modules), you can make the following changes to the standard chart of accounts:

• change account codes;
• change account names;
• add additional analytics;
• add new subaccounts of the lowest level to existing accounts.

In this case, of course, one should take into account the need to translate data from Russian accounting - that is, if some additional analytics are added in international accounting, but in Russian accounting there is no corresponding information to keep records in the required context, then translation of accounting data in the appropriate context is impossible, that is, the new analytics in the corresponding transactions will be ignored. And since it is assumed that the majority of transactions will be generated by translation, the advisability of adding analytics only to international accounting is called into question.

You should not remove predefined (that is, standard) accounts from the chart of accounts - this may lead to program failures. Unused accounts can be marked by setting special flag, then these accounts will not appear in the list of accounts.

Posting translation rules

Rules for translation of transactions are set starting from a certain date, since accounting policies, including the working chart of accounts, can change over time. They include the already mentioned above Table of correspondence of accounts of the Russian chart of accounts to IFRS accounts (technically it is a register of information “Conformity of accounting accounts with IFRS”) and a list of correspondence accounts of Russian accounting that are not subject to translation, regardless of the settings of the Table of correspondence (register of information “ Exclusion of postings").

Rules are configured by the user directly in 1C:Enterprise mode (of course, if this user has the appropriate rights).

The correspondence of Russian and international accounting accounts is configured separately for transactions reflected in the debit and credit of accounts. So, it is usually worth transferring entries on the debit side of the goods accounting account, but you should not transfer entries on the credit of this account, since they are formed directly within the international accounting system itself, based on the data available in this system (see details below). Then the matching rule for entries from credit account 41 “Goods” (any subaccounts) is simply not set.

There are three criteria for setting up account matching:

• only by account (when a certain Russian accounting account is matched with an international accounting account, regardless of analytics) - the most general setting; if the analytics on the accounts indicated as corresponding are compatible (for example, in both Russian and international accounting - Nomenclature), then they will be transferred, incompatible analytics will be lost during the transfer;
• by account and specific analytics value (subconto); This setting is useful if in international accounting some specific objects are accounted for in separate sub-accounts, but in Russian accounting such allocation of sub-accounts is not provided, or you need to change (add, etc.) analytics when transferring information on these accounting objects;
• by account and the value of the analytics attribute (sub-account). This setting is similar to the previous one, but no longer applies to a specific accounting object, but to a group of objects united by a common characteristic (for example, the group of fixed assets “Buildings”).

In the working database, which can be created after installing the program, there are no configured (“ready-made”) rules for translating transactions - they are supplied only in the demo database. If the user does not see the need to configure all the rules “from scratch,” you can use the service’s ability to export/import rules for transferring transactions (first export the rules from the demo database to a special xml file, and then import them into the working database). The same can be done if, for example, within the holding it is planned to keep records according to a single accounting policy in several information databases - parent company when developing an accounting policy, it can configure the rules for transferring transactions, and then simply send the file to all subsidiaries.

Entering opening balances

In most cases, it is most advisable to solve this problem in conjunction with Russian accounting and tax accounting, since these types of accounting are closely related due to the presence of data translation mechanisms.

That is, first, data is entered into Russian accounting (and at the same time tax) accounting (including by entering individual receipt documents “retroactively”), and then this data is transferred to the international accounting system. Of course, the rules for transferring transactions must in this case be configured taking into account the period for which the transfer is being made, and taking into account the subaccount code 000 used to enter initial balances.

If the functional currency (currency of international accounting) differs from the currency of Russian accounting, then in order to enter initial balances at historical rates, it is advisable in Russian accounting to enter data on the corresponding accounting objects not by the date immediately preceding the start of accounting in the system (as is done usually when entering initial balances), but the real dates for which the exchange rate should be determined (for example, if the material, the balance of which is listed on the start date of accounting, was purchased on February 18, 2004, then it is on this date that it is advisable to make an entry for entering the balance - then when translation into international accounting, the exchange rate will be determined on the required date).

It should also be noted that at present, the provisions of IAS 29 “Financial Reporting in Hyperinflationary Economies” were not implemented in the standard configuration, since in the current conditions there is no hyperinflation in Russia. However, one should not forget about this standard if balances are entered for assets that were acquired before January 1, 2003 (the date from which most experts recognize the absence of hyperinflation in our country) - if necessary, adjustments should be made to international accounting taking into account IFRS 29.

Current work on international accounting

Translation of data from Russian accounting

Data translation should begin if Russian accounting data has already been entered into the program and verified.

The data translation (transfer) procedure consists of three stages:

• Transfer of transactions;
• Data transfer batch accounting stocks;
• Transfer of production cost register data.

All this data is transferred for a certain period (usually a month) using documents specially designed for this. Working with such documents is simple: the organization and period of data transfer are indicated, then the transfer itself is carried out by pressing a button.

In the document “Transfer of transactions (international)”, a special report on untransferred transactions and the reasons for the lack of translation, which can be generated as a result of the transfer, is intended to monitor the results of the transfer (Fig. 2)

Rice. 2. Report on transactions that were not transferred to international accounting

After transferring the data, you should begin making adjustments, including keeping records in those areas where the number of differences in the general case is quite large - accounting for depreciable property and accounting for inventories.

Accounting for fixed assets and intangible assets

Data on fixed assets and intangible assets in international accounting may differ from Russian accounting data for a number of reasons:

• An object related to fixed assets/intangible assets in Russian accounting may not be such in accordance with IFRS, and vice versa - an object related to intangible assets in accordance with IFRS may not be intangible assets in Russian accounting (an example of the latter case is the purchase of the 1C program: Enterprise" for management and accounting);
• IFRS allows for changes in the useful life of fixed assets or intangible assets not only during modernization (reconstruction, etc.), but also when the conditions of its operation change;
• IFRS allows for changes in the applied method of calculating depreciation of fixed assets during their service life (if operating conditions change);
• IFRS requires testing for impairment of assets, including fixed assets and intangible assets;

Therefore, accounting for depreciable property is kept separately from Russian accounting. True, it is still recommended to transfer transactions for the receipt (modernization), disposal of fixed assets and intangible assets - so as not to forget about the relevant facts that took place. Next, you should use special documents on accounting for fixed assets and intangible assets, reflecting the following operations in international accounting:

• Admission;
• Depreciation calculation;
• Changes in operating conditions;
• Disposal.

The documents are intended for entering the necessary information about objects into special registers and, if necessary, for adjusting existing transactions (only when calculating depreciation are new transactions reflected).

Accounting for goods and materials

Among the features of inventory accounting in the standard solution under consideration, we can first of all note the presence of special registers, which, on the one hand, ensure the maintenance of batch accounting (necessary when using FIFO or LIFO methods), and on the other hand, they store additional analytical data on inventories, in particular, records are kept of characteristics and series, as well as of the orders in connection with which they were purchased.

Based on the results of transferring data from Russian accounting, these registers should contain records of the receipt of goods and materials.

The write-off of valuables is reflected in the document of the same name (“Write-off of inventories (international)”), which uses data on write-off transactions reflected in Russian accounting (name, quantity, characteristics and series of items, write-off directions - cost account and analytics for it), and Table of correspondence between accounting accounts and international accounting. The amount to be written off is determined based on the data in the inventory registers according to IFRS.

Calculation of the cost of products and semi-finished products of our own production is carried out separately - see below (“Calculation of cost”).

Regulatory operations of international accounting

Depreciation calculation

Produced monthly using special documents (“Depreciation of fixed assets (international)” and “Depreciation of intangible assets (international)”). Their use is very simple - after specifying the organization, clicking the "Fill" button in the tabular section appears a list of fixed assets (or intangible assets) for which depreciation should be calculated according to the data in the register of information about fixed assets (or intangible assets). Information about the method of calculating depreciation for each object is also displayed for reference. If the “proportional to production volume” method is used somewhere, then you need to indicate the actual volume of products produced for the reporting month using a specific OS object (MA). After this, you should post a document - not only entries will be generated for international accounting accounts, but also entries in the registers of information about fixed assets (intangible assets), as well as, if necessary, in the registers for accounting for production costs.

Accrual of expenses

Accrued expenses are obligations to pay for goods or services that were received, but for which invoices were not issued or agreed with the supplier and payment for which was not made in the reporting period (clause 11 of IFRS 37 “Provisions, contingent liabilities and contingent assets” / IAS 37 "Provisions, Contingent Liabilities and Contingent Assets"). Examples of accrued expenses may include:

• rental expenses;
• expenses for payment for communication services or electricity (usually an enterprise bears its costs for these items on a monthly basis, and the enterprise may receive invoices with the exact amounts of expenses next month or even later, etc.);
• costs arising during long-term projects (for example, implementation in an enterprise information system). Invoices for work performed are issued by the contractor only upon signing the work acceptance certificate, while in reality the services are provided to the enterprise every month. The costs associated with these services are reflected by the enterprise as accrued expenses.

The special document “Accrual of expenses (international)” allows you to reflect in accounting both the direct accrual of expenses and their automatic reversal (the latter is carried out on the date indicated in the document itself). Moreover, all operations are reflected not only in international accounting accounts, but also, if necessary, in production cost registers.

Accrual of reserves

A special document “Accrual of reserves (international)” allows you to reflect the accrual of reserves in accounting various types(except for provisions for impairment, which are reflected in the document "Impairment of Assets (International)"). The reserve account is indicated not in the document, but in the details of the corresponding element of the directory "Financial Reserves" - you must not forget about this when filling out the directory.

Impairment of assets

According to IAS 36 Impairment of Assets, as well as certain provisions of other IFRS standards resulting from the principle of prudence in accounting, an entity should periodically review whether the valuation of its assets corresponds to its recoverable amount (that is, the amount which can be received in the form of income either when selling an asset or when using it in current activities). And if this estimate turns out to be higher, then losses from a decrease in the value of assets (impairment) must be reflected. An exception is the case when the object was previously revalued upward: then the revaluation reserve is first written off, and only after that (if the decrease in value exceeds the existing revaluation reserve) an impairment loss is recognized.

Later, when changing economic conditions, it may be necessary to reverse a previously recognized impairment loss on assets. And for this you need to know its amount. Therefore, such losses are accounted for separately - either in separate sub-accounts or in registers of information about accounting objects (the latter for depreciable property items).

The document "Impairment of Assets (International)" is intended to reflect in the accounting of impairment transactions (including reversal of impairment). In the header of the document, the type of asset is selected (for example, fixed assets, inventories, etc.), and then in the tabular part the assets are indicated, the asset impairment account and their new value, equal to the amount of possible compensation (not exceeding the original cost, if we're talking about on impairment reversal). When conducting, transactions for international accounting and the necessary information are generated in additional registers (for example, a batch accounting register - for inventories).

Revaluation of assets

Reflected in accounting by a document of the same name. The principle of working with it is the same as with the asset impairment document: the type of assets, specific assets and their new value after revaluation are indicated, after which the document is posted.

Cost calculation

Calculation of the cost of products (self-produced semi-finished products, works, services) is carried out based on the data of the production cost registers in international accounting, using the document "Calculation of the cost of production" with installed option international accounting.

In the document, by clicking the “Fill” button, a standard cost calculation procedure can be automatically built, but if necessary, it can be changed (Fig. 3).

Rice. 3. Document "Calculation of production costs". The tabular part defines the calculation algorithm (order)

Before making the calculation, you should make sure that the data in the registers corresponds to the data in the production cost accounts (so that you are not surprised later by the results in the accounts), for which it is convenient to use the “Statement of Costs (IFRS)” report, which precisely reflects the state of the registers. In addition, all production-related settings must be completed.

If there are concerns about an unusually high percentage of overhead (manufacturing overhead) costs per unit of output, you can complete a Change in Normal Overhead Costs (International) document, which should include the normal overhead costs. Then the cost of products (works, services) will include only expenses within the designated amounts, everything else will be recognized as expenses of the current period.

Revaluation of monetary foreign exchange items

In accordance with paragraph 23 of IFRS 21 "Effect of changes exchange rates"(IAS 21 "The Effects of Changes in Foreign Exchange Rates") balance sheet items denominated in foreign currencies, depending on their type, are translated into the reporting currency according to the following rules:

• monetary items (including cash, short-term receivables and accounts payable) should be reflected at the rate at the end of the period;
• non-monetary items measured at historical cost should be stated at the exchange rate at the transaction date;
• Non-monetary items measured at fair value must be stated at the exchange rate at the date their fair value is determined.

The document “Revaluation of currency items (international)” is intended to fulfill the first of the listed rules in the program. In many ways, it is similar to the revaluation of foreign currency accounts in Russian accounting - exchange rate differences are mainly attributed to other income and expenses on accounts where accounting is maintained in a foreign currency (and according to the same IFRS 21, a currency other than the functional currency is considered foreign). However, there may be exceptions to general order for individual accounts (for example, attributing exchange rate differences to capital accounts, or generally attributing an account to non-monetary balance sheet items) - these exceptions must be entered into the information register "Accounts with in a special way revaluation (international accounting)" before conducting the document "Revaluation of currency items (international)", then they will be taken into account by the program.

Determination of financial results

Financial results of activities for each month are recorded using the following method: an entry is made on the credit of the “Profit/Loss before Tax” account in correspondence with the special account “Total Income and Expenses”.

Financial results of the year are recorded a special document"Closing accounts of the year (international)" - it closes all income and expense accounts and determines net profit(uncovered loss).

Preparation of financial statements

General principles

The program provides all the main forms of financial statements (balance sheet, income statement, cash flow statement, statement of changes in equity), as well as the Accounting Policies report (which was already discussed above) and standard notes (disclosure ).

All forms contain standard tables with the most universal set of indicators and have built-in algorithms for automatically filling these tables, configured for the standard chart of accounts of international accounting (however, indicators can also be filled in manually or adjusted existing values). Unused indicators are “screened out” when forms are printed, meaning you don’t have to worry about their presence in dialogs.

All reporting forms are saved as documents, and in the future they can be viewed and, if necessary, adjusted (Fig. 4).

Rice. 4. Example reporting form according to IFRS. If the note number is indicated, you can immediately view it and even edit it (by double-clicking on the cell with the note number)

It is possible to fill out both annual and interim reporting(Figure 4 shows just the intermediate balance).

The income statement can be prepared using one of two methods provided for by IAS 1 “Presentation of Financial Statements”:

• by the nature of the costs;
• by cost functions.

The cash flow statement can be generated using both direct and indirect methods.

Notes and their “linking” to the main reporting forms

In the program, you can prepare and save notes for the main reporting forms (though not all of them yet, but the number of standard notes that can be prepared using a standard solution will be increased with the release of program updates). The program helps to fill out tables with disclosure of reporting indicators (Fig. 5). Once a note has been prepared (even if not completely), it can be “linked” to the corresponding indicator of the reporting form by double-clicking the cell in the comments column opposite the corresponding indicator, after which the number of such note will be displayed in this cell (see Fig. 4 - indicator "Investments in subsidiaries"). In the future, you can return to viewing and editing the note directly from the dialog of the main report form.

Rice. 5. Note on subsidiaries

Consolidation of financial statements under IFRS

The methodology for consolidating financial statements under IFRS is mainly governed by IAS 27 “Consolidated and Separate Financial Statements” - the name is given to take into account the latest changes to this standard, which came into force in 2005; it was previously called “Consolidated Financial Statements and Accounting for Investments in Subsidiaries" - "Consolidated financial statements and accounting for investments in subsidiaries"; accordingly, the changes also affected the content of the standard, but their analysis is not within the scope of this article).

It is assumed that a single accounting policy is used within the group for international accounting purposes.

The following basic concepts (methods) of consolidation are provided:

• full consolidation (Entity Concept) - applied in relation to the performance of subsidiaries; the essence of the method is to present the performance indicators of a group of companies (each of which is independent legal entity) in such a way as if it were a single company;
• consolidation using the method of assessing direct participation in capital (Equity Method - also often translated into Russian as “equity method”) - usually applied to affiliated companies;
• Proportionate consolidation method - usually applied to jointly controlled companies (joint ventures).

The greatest difficulty is presented by the method of complete consolidation. In fact, it consists of two main stages: adding up all relevant indicators individual reporting each of the consolidated companies (this is simple), exclusion (elimination) of intra-group transactions and determining the minority interest (this is more complicated, especially with a complex group structure, and in itself can serve as the topic of a separate article).

Since the existing literature relatively rarely provides sufficiently complete and detailed descriptions process of full consolidation (usually an example of the formation of a consolidated balance sheet and income statement is described, but a statement of changes in equity and a statement of cash flows is not given), one can try to formulate the most general principle such consolidation: all transactions not related to the “outside world” should be excluded.

That is, the following are excluded:

• mutual investments within the group and the corresponding share authorized capital(after all, the group did not become richer from the fact that the parent company invested in the subsidiary);
• mutual debts of the group’s enterprises (the same principle: the group “as a whole” owes no more due to this, and neither does any of the “external” persons owe it);
• revenue from sales within the group and the cost of goods (work, services) sold within the group;
• other income and expenses from intragroup transactions;
• unrealized profit in assets (a simple example: if one organization of the group bought a product from another for 100 rubles, and it was not sold, it is listed in the warehouse in the amount of 100 rubles, but in reality this product was once purchased on the foreign market for 80 rubles ., then the profit in the amount of 20 rubles, which was reflected in its individual reporting by the selling organization, does not actually occur for the group and should be excluded during consolidation, and the cost of the goods should remain 80 rubles - from the point of view of the group as a whole. as a whole, this is a kind of analogue of internal movement, however, entailing an increase in assets and/or VAT liabilities);
• receipts and payments of funds within the group (as these amounts should not create a false impression of active activity).

The equity method actually changes the amount of investment in the associate and retained earnings by the amount of profit that is due to the parent company for the period (and which is actually reinvested in the activities of the dependent company in the case of a profit - or lost due to a loss).

Under proportionate consolidation, only the shares of the assets and liabilities, as well as the income and expenses of the joint venture attributable to the founder, are reflected in the consolidated statements of the founder. Thus, the share of other participants (investors) in net assets is not shown.

All these methods are implemented in a standard solution from 1C. There is even a choice: either immediately generate consolidated reporting based on accounting data (if all the data is in the information base), or consolidate individual reporting indicators of organizations included in the group.

Consolidation according to accounting data

This consolidation consists of two stages:

• formation of elimination entries for intragroup transactions. Such entries (entries) are made without indicating a specific organization - then they will not affect individual reporting in any way, but will be taken into account when filling out consolidated reporting forms;
• filling out reporting forms.

For the convenience of the user, the consolidation procedure is presented in the form of a wizard (assistant) who consistently “conducts” the process.

Initially, the composition of the group is selected (clicking on the "Fill" button shows a list of organizations, but you can, for example, exclude some organizations), the profit from intragroup transactions in assets is indicated (see Fig. 6), then eliminating entries are formed.

Rice. 6. Consolidation wizard based on infobase data

An important detail is that in order to automatically recognize transactions within a group, all of them must be reflected in accounting with the mandatory use of settlement accounts with counterparties (and which of the counterparties are “our own” - the system uses data from the corresponding information registers).

That is, there should be no entries for intragroup transactions such as “debit to the expense account and credit to the cash account” - then it is not clear whether the payment was made to “your” organization or to a “foreign” organization, and such an entry in any case will not be automatically eliminated during consolidation (although, of course, you can always enter the necessary posting for an “empty” organization manually, and it will be taken into account when generating consolidated reporting indicators).

Consolidation of individual reporting

With this method of consolidation, only individual reporting data is used, including a special note on intragroup transactions (its format is strictly linked to the algorithm for recognizing such transactions, so it is not recommended to change this note in the program). This approach is also applicable if individual companies groups are accounted for in other information databases (or even in other accounting systems altogether) - see the diagram in Fig. 7.

Rice. 7. Accounting can be carried out in some places, and reporting consolidation in another.

For the convenience of the user, as with the previous method, the procedure is organized in the form of a wizard. When you open the first page, the individual reporting forms of each organization included in the group are automatically searched according to the information registers, and the search results appear on the screen (you can preview each of the found reporting forms directly from this form).

After selecting the organizations whose statements are subject to consolidation and the method of consolidation, as well as indicating the amount of unrealized profit in assets, the “Next” button generates consolidated statements.

To take effective management decisions Accurate and complete reporting is essential. Formation management reporting and reporting under IFRS requires the use of a complex methodology for collecting and aggregating indicators, as well as the exclusion of intra-group transactions for a group of companies.

Implementation of the programs “WA: Financier. Management accounting" allows you to quickly analyze the financial and economic state of the enterprise, distribute resources, calculate the real cost of production, optimize costs and respect the interests of investors and owners.

Main functions of the module “WA: Financier. Management Accounting":

• Maintaining a parallel chart of accounts (RAS, 1C IFRS/IFRS, GAAP, maintaining a chart of accounts management accounting, standards of other national systems);
• Translation of business transactions from other accounting systems;
• Combining accounting methods (transformation and double correspondence);
• Reflection of adjustments, exclusion of VGO and NPR;

• Separate calculation of cost, parallel accounting of fixed assets and intangible assets, accrual and reversal of reserves, reflection of revaluation results, consolidation of reporting along an arbitrary consolidation perimeter; reclassification of individual transactions;
• Generation of management reporting with various analytical details
• Using a ready-made audited methodological model (with a set of reporting forms and transcripts for them) or creating your own;

Possibilities of the “Management Accounting” module after implementation

Choosing the program “WA: Financier. Management Accounting" for automation in accordance with IFRS and management accounting, the company receives a modern and flexible tool for drawing up any management reporting and reporting in accordance with IFRS, which allows systematizing the process of accounting and obtaining operational information, will simplify and speed up obtaining management accounting services.

Cost calculator for the Management Accounting program

Number of additional licenses:

0 1 5 10 20 50 100

0 1 5 10 20 50 100

Cost of main delivery: 130,000 rub.

Number of jobs to view: without limitation

Maintaining management accounting on several charts of accounts

The Management Accounting module in 1C provides the ability to carry out parallel maintenance of management accounting on an unlimited number of charts of accounts (for example, RAS, IFRS / IFRS, GAAP, charts of accounts for management accounting, standards of other national systems, etc.). At the same time, all data is stored in a single accounting register, which ensures a unified solution methodology, data comparability, and ease of setting up reporting forms.

Data sources

Management accounting 1C includes a subsystem of data sources, which provides the user with a universal tool for interaction with external accounting systems. In this case, the source data can be used both to reflect data on management accounting registers and directly when generating reporting. For example, data on accrued wages can be included in reporting by getting them directly from the payroll system wages, without reflecting them in ex. accounting

Ready-made accounting model according to IFRS

The solution implements an accounting model according to IFRS standards. The model consists of a complete set of audited reporting forms and notes (transcripts) to them, as well as accounting tools:

• “framework” chart of accounts according to IFRS,
• standard documents according to IFRS (reserves, revaluations, etc.),
• parallel accounting of non-current assets (VNA),
• consolidation and elimination (VGO, shares, etc.)
• a mechanism for transforming data both from 1C accounting systems and from Excel templates, which is very important for organizations that do not maintain management accounting in 1C, but use other accounting systems (SAP, Axapta, etc.).

Flexible mapping settings

Simple and flexible configuration of data translation, taking into account many different conditions: by account, by correspondence, account with sub-account, account with sub-account with “complex” selection, arbitrary request, depending on the value of analytics in correspondence, filter of exceptions for correspondence. At the same time, setting up a management accounting program allows you not only to broadcast data, but also to modify it during the broadcast process (adding or removing analytics during broadcast, modifying the transaction reflection scheme, adding correspondence, etc.)

Methods of forming operations

The management accounting program allows you to generate data using both the transformation method, translating (changing according to translation rules) them from external accounting systems, and generating primary documents in the system. The system implements data transfer documents, manual IFRS operations, specialized documents for accounting sections, information about primary operational or accounting documents. With specialized documents for reflecting movements, it is possible to generate movements with a date different from the date of the main movement.

Documents and sections of parallel accounting

Parallel accounting mechanisms are tools that allow us to supplement our accounting with data that cannot be transmitted from other types of accounting and systems. They can create this data entirely themselves, or automatically correct previously transmitted data. Our management accounting program contains documents for accounting for fixed assets, discounting of loans and borrowings, reclassifications accounts receivable, closing expense accounts, accrual of reserves, revaluation, reclassification of turnover.

Consolidation / Elimination

To reflect consolidation and elimination adjustments, the system implements mechanisms for separating and adjusting data for the amounts of VGO, NRP, incl. at the reporting level. When consolidating at the reporting level in our management accounting program, it is possible to consolidate along an arbitrary consolidation perimeter.

Reporting

The management accounting program has a developed reporting system. It includes both a set of standard reports on the accounting register (turnover balance sheet, account analysis, account statement, etc.), and a set of standard reports according to 1C IFRS standards with explanations (balance sheet, profit and loss statement, report change in equity, cash flow statement). Generation of reports in a foreign language is supported. Additionally, the system has a custom report designer, which has the functionality to configure any reports for management accounting purposes (similar to Excel).

To account for fixed assets according to international standards, in the 1s 8.2 UPP system, the IFRS accounting section is used, which provides the following documents (Fig. 1):

Receipt of OS;

OS depreciation:

Changing OS operating parameters;

Internal OS relocation;

Transfer of fixed assets and investment property;

Disposal of fixed assets;

You can use an alternative - keep asset records in accordance with IFRS, using the program functionality in the section Fixed assets(Fig.2)

In my practice, there was an enterprise where they did this, and they did not use the IFRS section, but kept records of the enterprise’s fixed assets in the Fixed Assets section. The fact is that accounting according to national standards was carried out there in another system 1s 7.7 Accounting for Ukraine, and according to IFRS - accounting in international system 1c 8.2 UPP, unified, for subsidiaries of this company around the world.

To account for fixed assets, you can use the following chart of accounts, developed in accordance with IFRS (Fig. 3).

	Land		Reducing the cost of land plots
			Depreciation of buildings
	Facilities		Depreciation of structures
	Machinery and equipment (except office)		Depreciation of machinery and equipment
	Office equipment		Depreciation of office equipment
	Vehicles		Vehicle depreciation
	Investments in leasing equipment		Depreciation of investments in leasing equipment
	Other fixed assets		Depreciation of other fixed assets
	Construction in progress
	Computer software		Software depreciation

These accounting accounts were used to record and display depreciation. Accounts used for capitalization:

10191 “Unfinished construction”;

10192 “Acquisition of fixed assets”;

10193 “Equipment for installation”;

To write off account 8022 “Other expenses”

In accounting for fixed assets we were guided by the standards of IFRS (International Financial Reporting Standard) -16 “Fixed Assets” and accounting policy our company (accounting policies are the same in all countries). The accounting policy according to IFRS is also prescribed in 1s 8.2:

Reports - IFRS - Accounting policies under IFRS

Figure 4 shows an example of displaying fixed assets in an accounting policy based on IFRS.

An important and, at first glance, difficult decision for me was deciding what to classify as fixed assets and what as low-value wearable items. Moreover, for IFRS the concept of IBE does not exist. The question arose because national system accounting we have OS and MNA (low-value non-current assets) and separately MBP (the operation of which is up to a year). In this matter, the distinction criteria listed in the company’s accounting policy document were indispensable, since the IFRS themselves did not provide an exhaustive answer to this question.

Let's say we have determined that, according to the accounting criteria, the object belongs to the OS. We make receipts according to IFRS:

Documents - IFRS - Receipt of fixed assets (international)

The document opens as in Fig. 5

Fill out the header of the document:

Name of the organization;

Select the date of receipt;

Period "from to"

We determine the MRP (financially responsible person) for the OS (Fig. 6):

Then we fill out the document itself:

1. select the name of the OS from the same directory as for regular accounting of the OS, enter the date of acceptance for accounting;

2. determine the location, the person responsible for the fixed assets, and the fixed assets accounting account, in accordance with the international chart of accounts;

3. determine the useful life lines (in months), and the depreciation account;

4. we determine the calculation of depreciation, the method of calculating depreciation and the depreciation account;

5. We establish the initial and liquidation value of the fixed assets;

6. determine the cost account;

7.subconto 1 - select a cost item from the directory window;

8. establish a new accounting account;

9.subconto1 - name of the OS;

10. amount - cost of OS

11.cor.account. - 10192 “Purchase of OS”

12.subconto 1 - name of OS from the nomenclature;

To analyze the company’s activities according to IFRS, you can use special reports (Fig. 7), which we have already discussed above:

Reports - IFRS

Using these reports, you can generate account balance sheets according to the IFRS chart of accounts, reports on financial results activities of the company, do preliminary and final balance and even compare data according to IFRS and accounting.

In the following articles we will consider such fixed assets accounting documents according to IFRS, such as:

Depreciation of fixed assets;

Changing OS operating parameters;

Internal OS relocation;

Transfer of fixed assets and investment property;

Automation of enterprise budgeting in a modern view is always reflected in the use of technologies that are debugged and work accurately. However, it must be said that even in ideal cases, successful automation of IFRS is not guaranteed unless high-quality accounting is adjusted and adjustments are made for the immediate specifics of the enterprise itself and the information systems operating in it. In order to select the most optimal software system that works for the implementation of international reporting standards, it is imperative to develop the right strategy for introducing IFRS. Today, the best software solution for collecting and consolidating data on an enterprise, as well as for generating reporting in accordance with international standards, is undoubtedly IFRS 1C.

Two main schemes for automating reporting according to international 1C standards:

Option 1

Primary accounting information from information systems that are used for accounting at the enterprise is transferred to the chart of accounts of the “Consolidation and IFRS” tab. At the same time, this information does not affect the RAS chart of accounts, i.e. the report is not generated in RAS.

Option 2

Primary information from system sources information support enterprises are transferred first to RAS. This happens according to specially configured 1C parameters. Then the transactions are consolidated into a single IFRS database, where reporting is generated according to international standards.

These two listed options are the most common, but today there are many other methods of automation that relate to the collection of financial data and subsequent reporting. Therefore, in the case when an enterprise is faced with the need to automate and consolidate reports under IFRS in 1C, the program has the necessary technologies and tools to achieve these goals. Accounting for financial statements according to international standards is implemented by an independent application solution called “International Accounting” or “IFRS Module”. This configuration does not affect the entire information system and does not interfere with its operation, since it is connected only with the “Accounting” system-module, where the initial data for RAS are translated.

Which option is preferable and will become the leading one is decided by both the customer of automation, based on the needs of the business, and the contractor, who will analyze the company’s information systems, identify the goals of automation and the main methods of collecting data through the subsystems of IFRS 1C:8.

Concept and structure of IFRS

Includes:

• concept of financial reporting;
• standards (IFRS, IAS);
• interpretation of standards.

The concept of financial reporting determines the objectives of the formation of financial reporting documents, as well as the qualitative characteristics of the data, the procedure for measuring and recognizing reporting elements, the concept of capital and the concept of its maintenance.

International Financial Reporting Standards address the issues of creating financial statements general purpose without regulating the chart of accounts, accounting entries, forms primary documentation and accounting registers.

Experts believe that it is necessary to distinguish between the rules of accounting and the generation and presentation of reports. There are standards governing the preparation and presentation of documents and establishing the accounting treatment of certain assets and liabilities.

Interpretations of international financial reporting standards clarify their provisions that contain insufficiently clear or ambiguous decisions; serve to ensure uniform application of standards.

Reporting according to international standards is a vital necessity

Nowadays, in order to work in the foreign market, it is necessary to keep records based on international financial reporting standards. Without this, it is almost impossible to cooperate with foreign partners and receive investments. Not so long ago, in order to have financial statements prepared in accordance with IFRS, companies had to invite auditors who did the following: after the end of reporting period, they took information from accounting reports that were compiled according to RAS and brought them in accordance with international rules. Next, the customer company had to involve other specialists who had to check how correctly the statements were translated into IFRS. This led to large costs, not only financial, but also time. Another problem was the shortage of specialists capable of performing this work; moreover, the reports generated in this way were not relevant enough, but rather formal. The way out of this situation for many enterprises was to improve the level of qualifications of employees and introduce parallel accounting systems that work with IFRS. This allowed organizations to independently maintain records, saving time and money.

An automated accounting system provides the opportunity to both prepare reports that can be presented to foreign colleagues and prepare information for audit. In addition, automation helps to minimize the negative impact of the so-called. " human factor" - i.e. eliminate errors when entering data and make the preparation of reporting documents faster.

Automation of accounting according to international standards

In order for this process to be as effective as possible, attention must be paid to creating an appropriate infrastructure that makes management more efficient and financial reporting more transparent. With the help of special tools - technical proposals for IFRS and instructions - it is necessary to create corporate rules on the basis of which the company's business activities would be conducted. ITAN offers a solution proven in practice that can not only facilitate the creation of documentation in financial sector, but also to optimize the operation of the enterprise as a whole.

Main advantages of automation:

• improving the quality, transparency and accuracy of accounting and auditability;
• reduction of labor and financial costs for reporting;
• minimizing risks and errors in accounting.

Formed by IFRS reporting makes the company more attractive for foreign investment. Adopted in 2010 Federal Law“On Consolidated Financial Statements” became for many domestic organizations a kind of signal that it was time to switch to reporting standards accepted in other countries. However, Russian companies already knew about the benefits of this method of maintaining documentation: it helps to increase investment attractiveness for potential foreign investors and partners, who almost always ask for financial statements prepared in accordance with IFRS.

This method of accounting is also convenient for the company owners themselves, since it allows them to obtain objective and up-to-date data on financial situation and compare your own performance with that of foreign competitors. A strictly regulated composition of reporting documents helps to increase the efficiency of staff by minimizing the time spent on additional approvals and eliminating unnecessary reporting overload.

So, who needs to switch to IFRS?

Groups of companies for which preparing reports according to international standards becomes part of the work to attract foreign financing. Without this, it is almost impossible to enter the international market. Standardized reporting allows representatives of foreign businesses to easily get acquainted with a Russian company that interests them, which in most cases increases its chances of profitable cooperation.

If a holding from Russia seeks to quote its valuable papers on the world stock exchanges, he also cannot do without reporting according to IFRS, since these are the requirements of exchanges for foreign issuers. Obtaining financing from abroad without IFRS is also very, very difficult, if not impossible. This makes it possible to receive more favorable conditions loans necessary for business development and use debt instruments more efficiently.

The role of software solutions

The use of modern software products gives companies the opportunity to work more efficiently by strengthening financial control of all departments and increasing the transparency of turnover financial resources, rapid receipt of reporting by management, effective planning, optimal use of assets and cost reduction. 1C programs have positively proven themselves in the field of automating the generation of reporting documents, so most domestic enterprises choose them when deciding on the transition to international standards.

ITAN specialists will help you switch to IFRS, optimizing accounting and financial reporting in any organization interested in its own long-term development and consolidation not only in the Russian but also in the international market.

Automation solution:

IMPLEMENTATION MONITOR

The ITAN company completed a project for setting up financial accounting and reporting in accordance with IFRS in the branch of the Alpen Pharma company - Alpen Pharma Ukraine. more details The ITAN company completed a project for setting up financial accounting and reporting in accordance with IFRS in the branch

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In July 2016 in NPF Sberbank a planned transition to a new edition has been carried out accounting program: 1C: Accounting 3.0 + 1C: Non-State Pension Fund Management 4.0, which includes the “ITAN: Management Balance Sheet” subsystem, this system used for budgeting

The management of the Kholodilnik.ru company decided to introduce budgeting and cash management subsystems based on the ITAN: Management Balance system. The implementation will be carried out by Kholodilnik.ru specialists based on standard models of the ITAN company. Kholodilnik.RU is a Russian online store specializing in the sale of all types of household appliances of domestic and foreign production. Project open

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TatSotsBank held a tender to automate the bank's treasury. The bank needed modern instrument on problem solving. More details. "TatSotsBank" held a tender for the automation of the bank's treasury. The bank needed a modern tool to solve problems: Budgetary control of BDDS by limits. Formation and approval of applications for payments and checking them for limits. Building a payment calendar. Control

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The ITAN project team completed a project to automate budgeting using a complex economic planning model in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 6 months. As a result, the budgeting model was tested and Podruzhka formed a budget for 2013 in the new system. In the future, work is planned to implement the “Cash Management” subsystem

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The ITAN company has completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, a management accounting model was customized to meet the Customer's needs. The ITAN company completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, we

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The ITAN company's implementation department has completed a project to implement and configure the "Budgeting" subsystem of the "ITAN: Management Balance" configuration to automate PL budgeting and generate Plan-fact reporting for STS Eventim.Ru. The ITAN company's implementation department has completed a project to implementation and configuration of the “Budgeting” subsystem of the “ITAN: Management Balance” configuration to automate PL budgeting and form

The Avtobau company turned to the specialists of the ITAN company on a recommendation to solve the problems of creating accurate and prompt management reporting. The Avtobau company turned to the ITAN company specialists on a recommendation to solve the problems of creating an accurate and prompt management

In 2012, the Lendor company acquired the software product “ITAN: Management Balance Sheet” in order to automate the accounting and reporting system according to IFRS. In 2012, the Lendor company acquired the ITAN: Management Balance software product in order to automate the system

The ITAN project team completed a project to automate the generation of management reporting in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 4 months. As a result, the management reporting system based on “ITAN: PROF Management Balance” has undergone trial operation, and allows you to quickly receive reports such as: OBDR, OBDS, Father

Sberbank NPFs use ITAN: Management Balance Sheet for budgeting, contract management and treasury purposes. The accounting service needed a tool to record the location of contracts. more details Sberbank APFs use “ITAN: Management Balance Sheet” for budgeting, contract management and treasury purposes. The accounting department needed a tool

The Mircon company previously worked on the ITAN: Wholesale Trading House 7.7 program, which comprehensively automated the operational and management accounting of a trading enterprise. more detailsThe Mircon company previously worked on the ITAN: Wholesale Trading House 7.7 program, which integrated the operational and management

Start of a joint project to automate management accounting in the Museum company based on “ITAN: Management Balance”. Integration of the management system is planned to be carried out with 1C: Trade and Warehouse 7.7. The main activities of the Museum company are tea and coffee for enterprises in the HoReCa segment.

ITAN company specialists have completed work on setting up the management accounting system to suit the specifics of the Terra Auri company. As part of the project, the following settings were made: The “ITAN: Management Balance” system in the Customer’s “1C: Accounting 3.0”. The chart of accounts for management accounting has been set up. The management accounting analytics has been set up (6 features: CFS, CZ, Project, Article, Counterparty, Agreement), and the rules for filling it out. The correspondence between the RBSU and ex. accounts has been completed. accounting. Nastro

IMPLEMENTATION OF MANAGEMENT ACCOUNTING AND “ITAN: MANAGEMENT BALANCE” IN “SUMOTORI GC” The independent implementation of the “ITAN: MANAGEMENT BALANCE” system in “SUMOTORI GC” has been successfully completed. Tasks of automation of financial accounting of Sumotori Group: Automation of the process of preparing individual and consolidated financial statements based on

ITAN company specialists have automated cash management in the Aktion media group. As a result of the “Standard Project,” the following business processes for cash management were automated: 1. Setting budget limits for the Central Federal District, budget items and projects; 2. Formation, budget control and electronic approval of applications for payments; 3. Formation of a register of payments; 4. Postro

The Ethan company has completed the stage of trial operation of an automated cash management system at JSC Ostek Enterprise. The system has been put into commercial operation and is functioning stably. All cash movements are reflected in the system, and payment requests are routinely entered and approved. Forecasting payments and creating a payment calendar is carried out

Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched the systems into commercial operation. Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched systems in production

The ITAN implementation team began work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the methodology of a standard project, guaranteeing successful implementation. The ITAN implementation team has begun work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the standard project methodology, gar

TEL improves the efficiency of financial management using the ITAN: PROF management balance system. The implementation will be carried out by TEL's IT service. Today the TEL group has its own fiber optic network, which covers the whole of Moscow and the immediate Moscow region, with a total length of over

ITAN company specialists implemented a test example of accounting for business contracts in the ITAN: Management Balance system with integration with the existing budgeting, management accounting and cash management system in the Aktion group of companies. As a result of the test analysis, work is planned to implement the “Contract Management” subsystem. "Aktion-Development" is a dynamically developing company in the market commercial real estate. She owns several

The ITAN design department has completed the refinement and implementation of the contract management system for the specifics of Terra Auri. During the setup process, the following work was completed: System “ITAN: Management Balance Sheet” in “1C: Accounting 3.0” of the Customer. The contract management model has been configured. Completed completion of filling accounting documents from contracts. Accounting set up primary documents according to contracts. Accounting and planning analytics expanded

Automation budget management is performed using the “Budgeting” subsystem, which is an important component of the software and methodological system “ITAN: Management Balance Sheet”. Implemented: 1. Automatic calculation of the cash flow budget based on the profit and loss budget, taking into account coefficients, VAT calculation, calculation of payment schedules and planning cash gaps.

The ITAN company won the tender for automation of the financial module in the Vipservice holding. The ITAN company won the tender for the automation of the financial module in the Vipservice holding. Within the framework of the “Financial Module” project, the following functional blocks will be introduced: Management accounting Budgeting&

The ITAN company begins work on a project to automate consolidated management accounting and budgeting for the AGAMA group of companies. The ITAN company begins work on a project to automate consolidated management accounting and group budgeting

The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. Read more The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. The company's management decided to automate IFRS based on the ITAN: Management Balance software product, using

The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in the system "ITAN: Management Balance Sheet". The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in system "ITAN:U"

The ITAN company won the tender for the creation of an information system for property management, consolidated management accounting and budgeting for the Voentorg group. The ITAN company won the tender for the creation of an information system for property management, consolidated management accounting and budgeting.

The Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management accounting in 1C: Trade Management. Read moreThe Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management