1. Identification
| Parameter | Value |
|---|---|
| Object Type | Document (Documents) |
| Name | RegulatedReportOnChangesInEquityIFRSforSMEs |
| Full Name | Documents.RegulatedReportOnChangesInEquityIFRSforSMEs |
| Synonym | — (not specified) |
| Configuration | Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 |
| Object View | Regulated report, implemented as a document |
Purpose. The document generates the official form of financial reporting "Report on Changes in Equity" in accordance with IFRS for small and medium-sized enterprises (IFRS for SMEs). The report discloses the dynamics of the components of the organization's equity (authorized capital, additional/reserve capital, retained earnings, etc.) for the reporting period in comparison with the comparative period. It is used in the preparation of interim (quarterly) and annual financial statements for submission to regulatory authorities of the Republic of Kazakhstan. All monetary indicators are expressed in tenge (₸) rounded to the chosen unit of measurement (thousand/million ₸).
Where to find in 1C: section "Regulated Reporting" → "Regulated Report on Changes in Equity (IFRS for SMEs)".
Navigation link:
e1cib/list/Document.RegulatedReportOnChangesInEquityIFRSforSMEs
2. Attributes and Structure
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| UnitOfMeasurement | EnumRef.ReportingRoundingRules |
Not checked | Unit of presentation of amounts in the report (thousand tenge, million tenge, etc.) |
| PrecisionOfUnitOfMeasurement | Number (decimal) |
Not checked | Rounding precision coefficient for the selected unit of measurement |
| SignatureDate | Date (dateTime) |
Not checked | Date of signing the report by responsible persons of the organization |
| Organization | CatalogRef.Organizations |
Not checked | Organization for which the report is generated |
| ReportData | Value storage | Not checked | Serialized storage of filled report data (cell values of the tabular document) |
| FormSettings | Value storage | Not checked | Saved user settings for form presentation |
| StartPeriod | Date (dateTime) |
ShowError | Start date of the reporting period — mandatory |
| EndPeriod | Date (dateTime) |
ShowError | End date of the reporting period — mandatory |
| LanguageOfFormation | String |
Not checked | Language of report formation (Kazakh / Russian) for submission to authorities |
| StartComparativePeriod | Date (dateTime) |
ShowError | Start of the comparative period — mandatory for correct comparison |
| EndComparativePeriod | Date (dateTime) |
ShowError | End of the comparative period — mandatory for correct comparison |
Attributes with the ShowError flag are checked when saving/forming: if the value is not filled in, the form displays an error and blocks the operation.
2.2 Table Parts
The object does not contain classic table parts. The tabular model of the report is stored entirely in the attribute ReportData as a structured value storage and is unfolded in the report form as an editable tabular document. This architecture is characteristic of regulated reports: the indicators of equity lines (balance at the beginning, changes in accounting policy, total income for the period, transactions with owners, balance at the end) are edited directly in the cells of the layout, rather than in the rows of the document's table part.
3. Forms
| Form | Role | Composition |
|---|---|---|
| MainForm | Form for selecting parameters and launching the report. Work begins here: selection of organization, periods, unit of measurement, language | ~131 control elements; 7 input fields for parameters; 5 commands (period management, opening the report) |
| ReportForm2013Q1 | Form of the report itself with an editable tabular document: filling, manual adjustment of cells, saving, printing | ~185 control elements; tabular document of the report; 8 commands (fill, save, print, etc.) |
The name ReportForm2013Q1 corresponds to the version of the report layout (form edition), not the reporting period of the user — the period is set by the header attributes. Requires verification: the specific edition of the layout connected for reporting periods of 2026 depends on the version of the release and updates of regulated reporting forms.
4. Key Module Procedures
A separate BSL text of the modules in evidence is not attached. Below is a typical set of handlers for the regulated report implemented as a document in BK 3.0.
Module of the form "MainForm":
OnCreateOnServer— initialization of default parameters (current organization, start/end of the current period, unit of measurement, language).- Handlers for period management commands — setting the reporting and comparative periods (for example, "previous/next period", automatic calculation of the comparative period as the analogous past).
OpenReport(command) — validation of mandatory attributes (StartPeriod,EndPeriod,StartComparativePeriod,EndComparativePeriod) and opening "ReportForm2013Q1".
Module of the form "ReportForm2013Q1":
OnCreateOnServer— restoration of the tabular document from the attributeReportData, application ofFormSettings.Fill(command) — calculation of report indicators based on accounting/IFRS data for the periods, formation of the tabular document.Save/BeforeSave— serialization of the tabular document intoReportData, saving user settings inFormSettings.Print— output of the generated report for printing/saving to file for submission.
Module of the object:
FillProcessing— setting default values upon creation.CheckFillProcessing— control of mandatory attributes (ShowErrorfields).
Requires verification: exact names and signatures of procedures — according to the specific text of the modules of release 3.0.74.2.
5. Posting and Movements
The regulated report on changes in equity is a reporting document, not an operational one: it reads accounting data and does not generate accounting entries and movements in accumulation registers. When saving, the document retains the calculation result in ReportData; posting (recording movements) for this type of object is not performed.
The source of indicators is the turnovers and balances of the accounting register for equity accounts and related sections of the standard chart of accounts of the RK. The report is approximately based on data from the "Equity" section (accounts of group 5000 — authorized capital, reserves, retained earnings), and also uses the financial result generated by operational accounts:
| Account | Purpose |
|---|---|
| 6010 | Income from sales of goods and services |
| 7010 | Cost of goods and services sold |
| 3130 | VAT payable (VAT rate in the RK from 2026 — 16 %) |
| 3310 | Short-term payables to suppliers |
| 1210 | Short-term receivables from customers |
| 1330 | Goods |
| 1030 | Cash on current bank accounts |
The difference between income (6010) and cost (7010) participates in the formation of retained earnings — a key component of equity, the changes of which are disclosed in the report. Filling in the indicators is performed by the "Fill" command on the report form; unlike primary documents, movements in accounting registers and VAT are not generated by this object.
Numerical norms of the RK for 2026 (for the context of calculations affecting the profit of the period): MRP = 4,325 ₸, MZP = 85,000 ₸; VAT 16 %; PIT 10 % up to 8,500 MRP annual income and 15 % above; basic deduction for PIT — 30 MRP/month (not more than 360 MRP/year); OPV 10 % (ceiling base 50 MZP), OPVR 3.5 %, VOSMS 2 %, OSMS 3 %, CO 5 %, social tax 6 %.
6. Related Objects and Input on Basis
Catalog.Organization— mandatory attributeOrganization, defines the source of accounting data.Enumeration.RoundingRules— sets the unit of measurement and rounding precision.- Accounting register (IFRS / economic accounting) — source of turnovers and balances for equity accounts and financial results.
- Other regulated IFRS for SMEs reports — balance sheet, income statement (comprehensive income), cash flow statement; the report on changes in equity is reconciled with them on indicators of net profit and equity balance.
Input on basis for this type of reporting document is not provided: the document is created from the list of regulated reporting and is filled based on accounting data, not by transferring attributes from another document.
Electronic documents (ESF via IS ESF, SCT) are not directly related to this object — they pertain to operational documents of sales/receipts, whose results only indirectly affect financial results and equity.
7. Extension Points
- Form handlers "MainForm" and "ReportForm2013Q1" — through configuration extension (modification of commands "Fill", "Save", "Print", adding custom validation of periods).
- Object module — redefinition of
FillProcessingandCheckFillProcessingfor additional control of attributes. - Algorithm for filling indicators — overriding the logic of capital calculation (in case of custom IFRS accounting methodology or additional components of capital).
- Report layout (
ReportForm2013Q1) — adjustment of the composition of rows/columns of the tabular document to meet the requirements of a specific edition of the form. - Unit of measurement and language — extension of the list of rounding rules and languages of formation in case of non-standard submission requirements.
When modifying regulated reports, consider that layouts and filling algorithms are updated along with configuration releases — extensions should preferably be built on subscriptions/overrides that are resilient to form updates.