Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The auditor asks for the annual financial statements, and you realize that the "Statement of Profit and Loss" is called differently in your accounting policy — "Statement of Comprehensive Income." Or a bank requires an IFRS form for a loan, and although your database seems to have the income and expense figures, compiling them into a single form manually takes half a day with a high chance of being off by a couple of million. This is exactly what the ready-made regulated report in 1C is for: it pulls the turnovers on the accounts of sections 6 and 7 on its own and lays them out by the lines of the standard. All that's left for you is to check and submit.
Let's go through it so that you can close the period without manual calculators.
1. Purpose
The "Statement of Comprehensive Income (IFRS/IFRS for SMEs)" is a regulated financial reporting form that shows income, expenses, and the final comprehensive income (profit or loss) for the period. The IFRS format is for full international standards, the IFRS for SMEs format is a simplified form for small and medium-sized businesses (NFRS). The report is submitted to the Financial Reporting Depository and is used by banks, investors, and auditors.
2. Where to find it
Menu path: section "Reports" → "Regulated reports" (or "1C-Reporting") → in the list of report types the group "Financial reporting" → "Statement of Comprehensive Income (IFRS/IFRS for SMEs)" → the "Create" button.
1C navigation link: e1cib/list/Отчет.РегламентированныйОтчетОтчетОСовокупномДоходеМСФОМСБ
To open the object directly: in the main menu (the button with the down arrow ▾ or "Tools") select "Go to navigation link", paste the string above, and click "Go".
2a. How to find out your release
Main menu → "Help" → "About the program". In the window that opens you will see two lines: "Platform" (for example, 8.3.24.x) and "Configuration" — that is where the release is indicated, for example "Accounting for Kazakhstan", edition 3.0 (3.0.74.2). If your release is lower, the set of report lines and the export format may differ — update before submitting.
3. How to fill it in — step by step
Step 1. Report header (MANDATORY)
| Field | Why it matters and what happens if wrong |
|---|---|
| Organization (mandatory) | Which company the data is collected for. If there are several organizations in the database and the wrong one is selected, the report will be filled with someone else's turnovers. The VAT rate in the RK from 2026 is 16%, but it does not affect this form: income is shown without VAT. |
| Period (year) (mandatory) | The reporting period — usually the calendar year. It sets the boundaries for which the turnovers of income and expense accounts are taken. A wrong period — and the whole statement "shifts". |
| Standard: IFRS / IFRS for SMEs (mandatory) | Determines the form and the set of lines. IFRS for SMEs is abridged. If you chose the wrong one, the form will not match the one the recipient expects. |
| Unit of measurement | Thousands of tenge or tenge. The Depository more often expects thousand ₸. An error here — and the figures are off "by a factor of 1000". |
Step 2. Auto-fill
Click "Fill". The report will take the turnovers on the accounts of sections 6 "Income" and 7 "Expenses" of the standard chart of accounts of the RK for the period and lay them out by lines. Before this, be sure to perform the month-end closing for all months of the year (the routine operation "Balance reformation" in December) — otherwise some accounts are not closed and the total will not add up.
Step 3. Checking the lines
The report fills the lines automatically, but each one can be expanded with a double click to see the breakdown — which accounts the sum was made up of. Cells with manual entry (for example, "Other comprehensive income" — revaluation of fixed assets, currency reserves) are highlighted in color; you fill them in yourself if the data is not taken from accounting.
Step 4. Comparison with the previous period
The form shows two columns: the reporting and the previous period. Check that the column for the previous year is filled (the data must be in the database). If there is no history in the database — enter the comparative figures manually.
Step 5. Checking and saving
The "Check" button runs the control ratios (for example, "Gross profit = Revenue − Cost of sales"). Then "Save" stores the report in the list of submitted ones.
4. A worked example with figures
Source data of LLP "Astana-Trade" for 2026 (account turnovers, ₸):
| Account | Indicator | Amount |
|---|---|---|
| 6010 | Income from sales of GWS (without VAT) | 50 000 000 |
| 7010 | Cost of sales | 32 000 000 |
| 7110 | Selling expenses | 3 000 000 |
| 7210 | Administrative expenses | 6 000 000 |
| 6280 | Other income | 500 000 |
| 7470 | Other expenses | 1 200 000 |
How the report will lay this out by lines:
| Report line | Calculation | Amount, ₸ |
|---|---|---|
| Revenue | acc. 6010 | 50 000 000 |
| Cost of sales | acc. 7010 | (32 000 000) |
| Gross profit | 50 000 000 − 32 000 000 | 18 000 000 |
| Selling expenses | acc. 7110 | (3 000 000) |
| Administrative expenses | acc. 7210 | (6 000 000) |
| Other income | acc. 6280 | 500 000 |
| Other expenses | acc. 7470 | (1 200 000) |
| Profit before tax | 18 000 000 − 3 000 000 − 6 000 000 + 500 000 − 1 200 000 | 8 300 000 |
| CIT expense (20%) | acc. 7710 | (1 660 000) |
| Profit for the period | 8 300 000 − 1 660 000 | 6 640 000 |
| Other comprehensive income | — | 0 |
| Total comprehensive income | 6 640 000 |
Important about postings. The regulated report makes no postings of its own — it only reads turnovers. The total is formed by your documents during the year and by the month-end closing. The postings that "fill" this report look like this:
- Sale of goods: Dr 1210 Cr 6010 — 50 000 000 (income) and Dr 1210 Cr 3130 — 8 000 000 (VAT 16%; VAT does not get into the income statement).
- Write-off of cost: Dr 7010 Cr 1330 — 32 000 000.
- Accrual of CIT at year-end: Dr 7710 Cr 3110 — 1 660 000.
- Balance reformation (closing sections 6 and 7): the turnovers of the income and expense accounts are transferred to acc. 5610 "Total profit (loss)", and then to 5510 "Retained earnings". It is the result of this closing — 6 640 000 ₸ — that is the "Total comprehensive income".
5. Types (variants) of the report
One regulated report gives several presentations:
- By standard: IFRS (full form) and IFRS for SMEs / NFRS (abridged).
- By method of presenting expenses: by function (cost of sales, selling, administrative) or by nature (materials, labor costs, depreciation) — depends on your accounting policy.
- Reporting and previous periods in one form for comparison.
- Annual and interim (quarter, half-year) when the corresponding period is selected.
6. What is generated
Since this is a report, not a document, when it is saved no postings, no register movements, and no e-invoices/SNT appear in the database — electronic invoices (ESF) and SNT have nothing to do with financial reporting. What is generated:
- A filled-in form, saved in the list of regulated reports with a date and status.
- An export file for submission to the Financial Reporting Depository (the "Export" button — an electronic file format, usually XML). Requires verification: the list of receiving authorities and the export format depend on your release and the current requirements of the Depository — check before sending.
- The data is read from the "Self-supporting" accounting register (turnovers of accounts of sections 6 and 7) for the specified period.
7. Printed forms
- "Statement of Comprehensive Income" — the main printed form of the document (the "Print" button).
- Printing in the IFRS and IFRS for SMEs formats separately.
- Export to Excel and PDF for sending to a counterparty, bank, or auditor.
- Printing with breakdowns of the lines (detail by accounts) — convenient for audit.
8. Common mistakes
"Month-end closing (Balance reformation) not performed for the period." The income/expense accounts are not closed, the total comprehensive income equals zero or is distorted. Perform "Month-end closing" for all months of the year, including the December balance reformation, and reopen the report.
"Control ratio violated: Gross profit ≠ Revenue − Cost of sales." Usually due to a manual edit of one of the cells. Click "Fill" again to reset the manual values, or correct the edited line.
"Data for the previous period not filled in." The database is in its first year or the previous year is not closed. Enter the comparative figures manually or close the previous period.
"Turnovers on account 6010 came in with VAT." This means that on sale the income was recorded together with VAT on one account. Check the setup of the income accounts — VAT should go to 3130, and only the net income should get into 6010.
"Organization not selected" / data is empty. No organization is specified in the header or the wrong one is selected. Specify the right one and repeat "Fill".
9. FAQ
Does this report make accounting postings? No. This is a regulated report — it only reads the account turnovers of sections 6 and 7 for the period. The postings are formed by your primary documents and the month-end closing.
How does IFRS differ from IFRS for SMEs in this report? IFRS is the full form under international standards, IFRS for SMEs is an abridged form for small and medium-sized businesses (NFRS) with fewer lines. Choose according to your accounting policy and the recipient's requirements.
Why does the total comprehensive income equal zero? Most likely the December balance reformation was not performed. Close all months of the year and reopen the report.
Does the 16% VAT rate affect this report? No. The income in the "Revenue" line is shown without VAT. VAT is accounted for on account 3130 and does not get into the income statement.
How is CIT shown? As a separate line "Corporate income tax expense" from the turnover of account 7710. The standard CIT rate in the RK is 20%.
Where is this form submitted? To the Financial Reporting Depository; it is also used by banks, investors, and auditors. Export is via the "Export" button.
Can it be generated for a quarter rather than a year? Yes. Specify the required period in the header — the form will collect the turnovers for a quarter or half-year as interim reporting.
What to do if a line was filled in incorrectly? Expand the cell with a double click and look at the breakdown by accounts. If the amount is wrong — the problem is in the postings of the primary documents, not in the report: correct the documents and re-fill.
Where to get comparative data for the previous year? The report takes them from the database automatically when the previous period is closed. If there is no history — enter the previous year's figures in the "previous period" column manually.
Why is other comprehensive income empty? Revaluation of fixed assets, the effect of translating currency items, and actuarial differences go there. If there were no such transactions — the line is rightly zero; fill it in manually if necessary.
10. Related documents and reports
- Based on: the turnovers of all primary documents that form income and expenses — "Sales of GWS", "Receipt of GWS", "Payroll accrual", expense reports, as well as the routine operation "Month-end closing" / "Balance reformation".
- Part of the set of financial statements together with: the "Statement of Financial Position" (balance sheet), the "Statement of Cash Flows", the "Statement of Changes in Equity", and the "Explanatory note".
- Verified through: the "Turnover balance sheet" reports for accounts 6010, 7010, etc. — to reconcile the line amounts.
This guide was prepared for the "Accounting for Kazakhstan" release 3.0.74.2 (edition 3.0). Check your release in "Help" → "About the program".