--- title: "Balance Sheet (IFRS for SMEs) in 1C:Accounting for Kazakhstan 3.0 — How to Complete, Example and Submission" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/buhgalterskiy-balans-msfo-dlya-msb-v-1s-buhgalteriya-dlya-en source: BuhGPT --- # Balance Sheet (IFRS for SMEs) in 1C:Accounting for Kazakhstan 3.0 — How to Complete, Example and Submission > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Below is the complete working manual for the regulated report "Statement of Financial Position (IFRS for SMEs)" . Read as is: menu paths, fields, an example with a balanced statement, and error analysis. 1. --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Below is the complete working manual for the regulated report "Statement of Financial Position (IFRS for SMEs)". Read as is: menu paths, fields, an example with a balanced statement, and error analysis. 1. Purpose The bank requires a balance sheet for the previous year for a loan. Or the deadline for submitting financial statements to the depository is approaching. You open this report, click "Fill" — and receive the Statement of Financial Position (balance sheet) according to the IFRS standard for small and medium-sized enterprises. The report does not create journal entries. It reads the balances of your accounts at the end of the period and distributes them across the lines of assets, liabilities, and equity. 2. Where to find Section "Reports" → "Regulated Reports" (1C-Reporting). In the opened form, click "Create" → in the tree of report types, expand the group "Financial Reporting" → select "Statement of Financial Position (IFRS for SMEs)". Already created instances are located there as well under the list button. To access the list directly from 1C: Main Menu → "Service" → "Go to navigation link", insert: e1cib/list/Report.RegulatedReportBalanceIFRSforSMEs 2a. How to find out your release "Help" → "About the program" (or the ℹ icon in the upper right corner). There are two lines: platform version (for example, 8.3.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, the balance lines and filling algorithm may differ — check against the form that is current as of the submission date. 3. How to fill in — step by step - Organization (mandatory). If there are several bases, select the one for which you are submitting the balance. If you make a mistake, foreign balances will accumulate, and the balance will not match your primary records. - Reporting period / year (mandatory). Usually — calendar year. Data is taken as of the end of the period (balance), not turnover. If you set the wrong year, the figures will be from the previous year. - Unit of measurement. Tenge or thousands of tenge. For the depository and most banks — thousands of tenge. The selected unit affects all lines: if you confuse them, the amounts will be off by 1000 times. - "Fill" button. The report pulls the account balances and distributes them across the lines. Filling is not the final step: check the control equality at the bottom. - Check "Assets = Liabilities". The total of assets (line "Balance") must match the total of "Liabilities and Equity". If they do not match — see section 8. - Manual adjustment. Yellow cells can be edited manually (for example, distribute "other" items according to the breakdown). After manual editing, re-clicking "Fill" will overwrite the changes — make manual edits last. - Save — click "Save" so that the instance is stored in the list of regulated reports. 4. An example with numbers LLP on a simplified tax regime, chart of accounts of the RK. Balances as of 31.12.2025: Account What it is Balance, ₸ 1030 Cash in current accounts Dr 2,500,000 1210 Short-term receivables from customers Dr 1,800,000 1330 Inventory Dr 3,200,000 2410 Fixed assets (net of depreciation) Dr 5,000,000 3310 Payables to suppliers Cr 2,100,000 3130 VAT payable (rate 16%) Cr 400,000 5030 Authorized capital Cr 5,000,000 5610 Retained earnings of the reporting year Cr 5,000,000 How the balances fit into the balance sheet lines (Dr assets / Cr liabilities): Balance sheet line Source (balance) Amount, ₸ Cash and cash equivalents Dr 1010–1070 (here 1030) 2,500,000 Short-term receivables Dr 1210 (and others 12xx) 1,800,000 Inventories Dr 1310–1360 (here 1330) 3,200,000 Total current assets 7,500,000 Fixed assets Dr 2410 − 2420 (depreciation) 5,000,000 Total non-current assets 5,000,000 BALANCE (assets) 12,500,000 Short-term payables Cr 3310 (and others 33xx) 2,100,000 Current tax liabilities Cr 3130 (VAT) 400,000 Total current liabilities 2,500,000 Authorized capital Cr 5030 5,000,000 Retained earnings Cr 5610 + 5410 5,000,000 Total equity 10,000,000 BALANCE (liabilities and equity) 12,500,000 Assets 12,500,000 = Liabilities 12,500,000. The balance is correct. Note on 3130: VAT payable in 2026 is calculated at a rate of 16%, so the balance of this account on the balance sheet reflects the tax at the new rate, not the previous one. 5. "Types of operations" The regulated report does not have types of operations like a document. Practically, you work with it in three modes: - Filling — automatic data collection for the period. - Manual adjustment — editing yellow cells. - Export/print — generating a file for submission or a paper form. 6. What is formed during filling and processing The report does not create accounting entries, does not generate electronic invoices (ESF) or tax returns (FNO) — it is a reporting form, not a primary document. When working, the following is formed: - Filled tabular form of the balance sheet (lines of assets, liabilities, equity). - Electronic export file (XML of the established format) — for submission to the financial reporting depository or for loading into the receiving gateway. - Saved instance in the list of regulated reports (stored, reopened, compared by years). The report does not write movements in accounting registers — it only reads them. 7. Printed forms - Statement of Financial Position (Balance Sheet) — the main printed form of IFRS for SMEs. - Export in electronic form (XML) — the "Export" button. - Print with settings — you can output for the current and previous reporting date (comparative column). 8. Common errors "Assets do not equal liabilities" (the balance does not match). Most often — the month/year is not closed or the balance is not reformed: profit/loss "hangs" on accounts 5610/financial result incorrectly. Perform period closing (processing "Close Month"), then "Fill" again. "Organization details are not filled in." The organization card lacks BIN, address, or manager, which go into the title. Fill in "Main → Organizations" and reopen the report. "No reporting period (year) selected." An empty reporting year means data collection is impossible. Specify the year in the header. Amounts are inflated by 1000 times or understated. The unit of measurement is confused (tenge ↔ thousands of tenge). Select the correct one and click "Fill". The account did not fall into the required line. An atypical account was used or the correspondence is incorrectly configured. Check the balance sheet line settings and, if necessary, manually distribute the amount in the yellow cell. 9. FAQ How does the IFRS balance for SMEs differ from the regular one? It is a simplified format of financial reporting according to the "IFRS for Small and Medium Enterprises" standard. There is less detail than in full IFRS, but the structure "assets = liabilities + equity" is the same. Why do assets not equal liabilities? The period is not closed or the financial result is not reformed. Close the month/year, then fill out the report again. Where to submit the balance? For public interest organizations — to the Financial Reporting Depository (dfo.gov.kz) electronically. Others keep it for themselves and provide it upon request from banks, founders, or counterparties. In tenge or thousands of tenge to form? For the depository and banks, the standard is thousands of tenge. You select the unit in the header before filling. Can amounts be edited manually? Yes, yellow cells are editable. But re-clicking "Fill" will overwrite them — make manual edits last. For what period to form? For the calendar year. Data is taken as balance as of the end of the period, not turnover. How to export in electronic form? The "Export" button generates an XML of the established format for loading into the receiving gateway/depository. Is it necessary to reform the balance before filling? Yes. Until profit/loss is transferred to retained earnings, equity will be incorrectly gathered, and the balance will not match. Why is VAT on the balance (account 3130) higher than I expected? From 2026, VAT is calculated at a rate of 16% (not 12%). The balance of 3130 reflects the tax at the new rate. How to compare with the previous year? In the print settings, enable the output of the previous reporting date — the balance will show two columns: at the end of the current and previous periods. 10. Related documents - Based on what it is collected: balances of all accounts from the trial balance — the result of processing primary documents (sales 6010/7010/1210, receipts 1330/3310, bank 1030, VAT accrual 3130, etc.). - What to look at together with it: "Close Month" (mandatory before filling), "Statement of Profit and Loss (IFRS for SMEs)", "Statement of Cash Flows", "Statement of Changes in Equity" — a complete set of financial reports is submitted together. - Check before submission: trial balance, "Account Analysis", "Trial Balance by Account" — to find which account "breaks" the equality of assets and liabilities. How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release. The manual is compiled for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In other releases, the list of lines and export format may differ — check against the current report form. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_