Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the quarter. The director asks to show "how much was earned according to IFRS," rather than according to KZ GAAP. Or the auditor requests the Statement of Profit or Loss for the year. You open the trial balance for accounts 6 and 7 and see dozens of lines — revenue from sales, cost of goods sold, foreign exchange differences, administrative expenses. Adding them up manually takes an hour of work and carries the risk of making a mistake by a penny. Instead, you generate the IFRS Income and Expense Report: it automatically collects the balances from the necessary accounts, summarizes them into the items of the profit and loss statement, and shows the total profit (loss) for the period. Below is how to do this without errors.
1. Purpose
The report generates the Statement of Comprehensive Income (Profit or Loss) according to IFRS (IAS 1) based on accounting data. It groups revenues (accounts from section 6000) and expenses (accounts from section 7000) into items of financial reporting and outputs gross and net profit. This is not a journal entry or a tax return — it is a management reporting form for owners, banks, and auditors.
2. Where to find
Menu path:
Reports → 1C Reporting → Regulated Reports → tab Types of Reports → section By Categories → Financial Reporting (IFRS) → IFRS Income and Expense Report → button Create.
Ready (saved) copies are located on the Reports tab of the same workspace.
To open the list of these reports directly: Main Menu → File → "Go to Navigation Link" and paste:
e1cib/list/Report.RegulatedReportOnIncomeAndExpensesIFRS
2a. How to find out your release
Main Menu → Help → About the Program (or the "i" icon in the upper right corner). In the opened window, you will see the platform version (for example, 8.3.24.xxxx) and the configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Check the second digit: the set of articles and formulas of the report changes from release to release.
3. How to fill out
The report is not "filled out" manually line by line — you set the parameters, and the data is pulled from the entries. Key fields in the header:
| Field | Purpose | What happens if set incorrectly |
|---|---|---|
| Organization (MANDATORY) | Which company to collect revenues/expenses for | Balances from the wrong company will be taken — the report will not match the trial balance |
| Period (MANDATORY) | Boundaries for summing balances 6000/7000 | Profit will be for a different interval; the annual report will only include the quarter |
| Unit of measurement | Tenge / thousands / millions ₸ | In thousands, amounts will be rounded — for audits, exact ₸ are usually required |
| Currency of presentation | ₸ or conversion to reporting currency | If converted at the wrong rate, the total will be distorted |
| Comparison option | Show the column for the previous period | Without it, there will be no "year-on-year" comparison required by IAS 1 |
Steps to follow:
- Click Create, select Organization.
- Set the Period (usually year or quarter cumulative).
- Click Fill (or the Refresh button) — the report will pull the balances.
- Check the account correspondence to items: the command More → Settings → Composition of Indicators / Breakdown. If you have non-standard accounts (for example, you added a sub-account to 7210), specify which item to assign them to, otherwise the amount will "hang".
- Double-click on any line to open the breakdown — it will show which accounts and documents contributed to the figure.
- Click Save to save the instance with the date.
The report takes balances for the period, not the balance. Revenue is shown as a credit balance of accounts 6000, expense — as a debit balance of accounts 7000.
4. Detailed example with figures and entries
LLP "Astana-Trade", general taxation system, VAT payer. During the quarter, the following transactions occurred (VAT rate 16%):
Sale of goods to the customer for 1,160,000 ₸ including VAT:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Revenue from sales (excluding VAT) |
| 1210 | 3130 | 160,000 | VAT 16% |
| 7010 | 1330 | 620,000 | Cost of goods sold |
Administrative expenses (rent, salaries, depreciation) for the quarter — 210,000 ₸:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3310, 3350, 2420… | 210,000 | Administrative expenses |
Now we generate the IFRS Income and Expense Report for the quarter. The report collects balances and distributes them into items:
| Report Item | Source Account | Amount, ₸ |
|---|---|---|
| Revenue | Cr 6010 | 1,000,000 |
| Cost of Sales | Dr 7010 | (620,000) |
| Gross Profit | 380,000 | |
| Administrative Expenses | Dr 7210 | (210,000) |
| Profit Before Tax | 170,000 | |
| Income Tax Expense (conditionally 20%) | Dr 7710 | (34,000) |
| Net Profit for the Period | 136,000 |
Note: VAT 160,000 ₸ does not appear in the report — it is not revenue, but a liability to the budget (account 3130). The report operates with amounts excluding VAT. If your gross profit suddenly "inflated" by the amount of tax — it means that revenue was mistakenly recorded with VAT on account 6010.
5. Types of operations (formation options)
This is a regulated report, so there are no "types of operations" like in a document. But the form has modes:
- Main report for the period — standard P&L.
- With comparison column — current and previous periods side by side (IAS 1 requirement).
- By function of costs / by nature of costs — two permissible IAS 1 classifications of expenses (cost of goods sold vs. by elements). Selected in the variant settings.
- In thousands/millions ₸ — aggregated representation for reporting.
- Export to file — for sending to external systems (Excel, XML).
6. What is generated when filling out
The report does not create entries and does not generate electronic invoices (ESF)/SNT — it is a form for reading data, not a business operation. When filling out, the following occurs:
- request for balances of accounts 6000 (Cr) and 7000 (Dr) for the period;
- aggregation into P&L items according to the mapping rules of the release;
- calculation of totals: gross profit, operating profit, profit before tax, net profit (loss);
- upon saving — recording the instance of the report with the attributes "Organization", "Period", "Responsible".
The source of figures is those very entries Dr/Cr from primary documents (sales, receipts, salaries, depreciation). Therefore, the accuracy of the report depends 100% on the accuracy of the entries in the accounting.
7. Printed forms
From the report form, the following are available:
- IFRS Income and Expense Report — main printed form (Statement of Profit or Loss);
- Print with breakdowns — with details by accounts;
- Save as → Excel (.xlsx), PDF, mxl (1C spreadsheet document);
- Print comparison column — current + previous period.
The Print button is in the upper command panel of the report.
8. Common mistakes
"The attribute 'Organization' is not filled in" — you clicked Fill without selecting a company. Specify the organization in the header.
"The report was generated, but the amounts are zero" — the period is set where there are no balances, or the balances 6000/7000 were closed to 5610 (total profit) before the end of the period. Check if Month Closing was performed within the selected interval such that the income/expense accounts were zeroed. Generate the report before the balance sheet reform or for the full period with closing at its end.
"Gross profit is inflated exactly by the amount of VAT" — revenue was recorded with VAT on 6010. Open the sales document, check that VAT is allocated to 3130, not included in revenue.
"The line 'not allocated' / other balances" — you created a non-standard sub-account (for example, 6285) that is not in the mapping. Go to More → Settings and link the account to the appropriate item.
"The total does not match the trial balance for 5610" — not all expense accounts were included in the report (7110 "Cost of Sales" or 7310 "Expense for Rewards" was forgotten). Verify the composition of indicators.
9. FAQ
Does the report create entries? No. This is a regulated form for reading data. All entries have already been made by primary documents; the report simply summarizes their balances.
Why is the VAT amount not visible in the report? VAT is a liability to the budget (account 3130), not revenue. The income and expense report shows revenue excluding VAT. For Kazakhstan in 2026, the VAT rate is 16%, but it is not reflected in the P&L.
How does the IFRS report differ from the KZ GAAP form "Statement of Profit or Loss"? By the structure of items and classification. IFRS (IAS 1) requires disclosure of comprehensive income, a comparison column with the previous period, and allows grouping of expenses by function or by nature. Accounting data is general; the presentation differs.
For what period should it be generated? Usually cumulatively: quarter, half-year, year. The report takes balances for the interval, so January 1 – December 31 gives an annual P&L.
How to see what the figure is made up of? Double-clicking on a line opens the breakdown down to accounts and documents. This way you will find which document contributed the extra amount.
Where do foreign exchange differences go? Credit balance 6250 (income from foreign exchange difference) — in other income, debit balance 7430 — in other expenses. Check that these accounts are included in the mapping.
Can it be generated in a currency other than tenge? Yes, the "Currency of presentation" field allows for conversion. But the base currency of accounting in the RK is tenge (₸), and conversion is done at the specified rate on the date.
Why did the report become zero after month closing? During the reform, accounts 6000/7000 are closed to 5610. If the report period ends before the closing date — data is still available; if a closing occurred within the period that zeroed the accounts — generate the report for the full period or before the reform.
Does the report need to be submitted to the tax authority? No, this is not a tax return. Financial reporting according to IFRS is submitted to the Financial Reporting Depository (for public interest entities) separately; the report from 1C is a working form for its preparation.
How to add a column for the previous year? In the variant settings, enable "Comparison with the previous period" — a second column will appear, as required by IAS 1.
10. Related documents
The report is not generated based on a document and does not create documents. Its figures are formed from primary operations, the balances of which it reads:
- Sale of goods and services → Cr 6010, Dr 7010 (revenue and cost of goods sold);
- Receipt of goods and services, Expense Order, Salary Accrual, Depreciation of Fixed Assets → expense accounts 7110/7210/7310;
- Revaluation of foreign currency assets → 6250/7430;
- Month Closing → closes 6000/7000 to 5610 "Total Profit (Loss)".
The report is easiest to verify with the Trial Balance for accounts 6000 and 7000: the report total should match the balance closed to 5610.
How to find out your release
Help → About the Program: there you will find the version of the 1C:Enterprise platform and the configuration release "Accounting for Kazakhstan". If your release is older than 3.0.74.2, the set of articles and account mapping may differ — update the configuration before closing the period.
The guide is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Data for the RK in 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸.