The Federal Tax Service of the Russian Federation has developed control ratios for checking financial statements, including simplified ones. The relevant data are given in a letter dated July 31, 2019 No. BA-4-1 / 15052.
Recall that control ratios are used to verify the correctness of the formation of indicators in reporting.
Starting with the financial statements for 2019, the Federal Tax Service will include it in the state information resource, which will reflect all reporting forms prepared by the organization. For these purposes, the Federal Tax Service has prepared control ratios for checking financial statements.
The new control ratios are designed to verify all forms of financial statements — the balance sheet, statement of financial performance, statement of changes in equity, statement of cash flows, statement of intended use of funds. As experts of the “1C” firm specify, to calculate control ratios, the financial statements will need to be converted into rubles.