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Ministry of Finance has changed the forms of financial statements

The Ministry of Finance amended the forms of financial statements of organizations. The corresponding order dated 04.19.2019 No. 61n is published on the Official Internet portal of legal information.

The new amendments supplement the balance sheet with a new line “Subject to mandatory audit YES NO” and lines on the audit organization (individual auditor). Also changes are made to the forms:

  • report on financial results;
  • statement of changes in equity;
  • cash flow statement;
  • report on the intended use of funds;
  • simplified reporting.

The order will come into force on June 1, 2019. In this case, it is envisaged that part of the changes should be applied by organizations, starting with the financial statements for 2020.