Report "Regulated Report on Income and Expenses (IFRS)"

1. Identification

Purpose. Specialized regulated report for the formation and presentation of financial statements of organizations in Kazakhstan in accordance with International Financial Reporting Standards (IFRS). The report provides a structured representation of income, expenses, and financial results for the reporting period in a format that meets the requirements of regulatory authorities of the RK. The formation is based on IFRS accounting data with the ability to compare indicators for different periods (quarterly and annual reporting).

Where to find in 1C: section “Regulated Reporting” → “Regulated report on income and expenses (IFRS)”. Navigation link: e1cib/list/Report.RegulatedReportOnIncomeAndExpensesIFRS

2. Attributes and Table Parts

2.1 Header Attributes

2.2 Table Parts

Table parts are absent. The report data is stored and processed in the structure of the table document of the form (template of the specific edition), not in the attributes of the table parts of the object.

3. Forms

The mechanics of “MainForm → ReportFormYYYYQn” is typical for regulated reporting: the main form for the selected period determines the applicable edition of the form and opens the corresponding versioned report form. This ensures the correct construction of indicators for past periods according to the form that was relevant at that time.

4. Key Module Procedures

Evidence with BSL text (path:string) for this object is not attached. Below is a standard set of handlers for regulated reports in “Accounting for Kazakhstan”; specific names and signatures should be clarified in the configurator.

Main form module:

• OnCreateOnServer — initialization: substitution of the main organization, setting the default period, restoring unit of measurement and precision settings.
• OrganizationOnChange / PeriodOnChange — re-selection of the applicable edition of the form and reopening the corresponding versioned form.
• Generate (command) — starts filling in indicators: collecting IFRS accounting data for the period, calculating income/expense lines, outputting to the table document.

Modules of edition forms (ReportFormYYYYQn):

• FillReport / FillIndicators — calculation of line values of the form by queries to accounting registers (IFRS accounting) and layout in the table document.
• CalculateTotals — calculation of total and intermediate sums (gross profit, operating profit, profit before tax, net profit).
• RoundIndicators — rounding sums to the selected UnitOfMeasurement/PrecisionOfUnitOfMeasurement.
• Print/export handlers — formation of the printed form and, if necessary, exporting data for submission.

The report object module contains common procedures for obtaining data and auxiliary functions called from the edition forms.

5. Formation and Data Sources

The regulated report is not conducted and does not generate entries and movements in registers — it is a reporting form that only reads data. Records in the information register are made only for service storage of the report instance in the overall subsystem of regulated reporting (report composition, statuses), but not for accounting movements.

Data source — turnovers and balances on accounting accounts according to IFRS data for the reporting period. Indicators are constructed according to the standard chart of accounts of the RK:

Data on settlements with customers (1210), cash (1030), goods (1330), liabilities to suppliers (3310), and VAT payable (3130 — at the VAT rate 16 % for 2026) participate in primary accounting, forming income and expenses, but enter the report form as turnovers on income/expense accounts, not directly.

Requires verification (versioned): the exact mapping of form lines to accounts depends on the selected edition of the form (ReportFormYYYYQn) and the settings of the IFRS accounting policy.

6. Related Objects and Input Based On

• Subsystem of regulated reporting — a common mechanism for storage, versioning, and submission of regulated reports, which includes this report.
• Directory “Organizations” — source of taxpayer attributes and data selection.
• Enumeration “RoundingsOfReporting” — values of units of measurement and rounding.
• Accounting registers (IFRS accounting) — source of turnovers on accounts 6010, 7010, and others for calculating indicators.
• Related regulated IFRS reports — “Balance Sheet (IFRS)”, “Cash Flow Statement (IFRS)”, “Statement of Changes in Equity (IFRS)”, which ensure consistency of financial results.

Input based on for regulated reports is not applied — the report is formed based on accounting data for the period, not on the basis of a specific document. Electronic documents of the RK (ESF in the ESF IS, STS) are not directly exported to this report: it relates to IFRS financial reporting, not to tax/electronic primary documents.

7. Extension Points

• Configuration extension for edition forms (ReportFormYYYYQn) — adding attributes, changing the layout of indicators, adding custom calculation lines.
• Redefinition of filling procedures (FillReport/FillIndicators) in the extension to adjust the logic of data collection to the specifics of the organization's IFRS accounting.
• Additional processing through the BSP subsystem “Additional reports and processing” — for non-standard export or control of indicators.
• Adding a new versioned form when a new edition of the form is released — registration in the mechanism for selecting the applicable edition by period.
• Settings for unit of measurement and rounding through attributes UnitOfMeasurement / PrecisionOfUnitOfMeasurement — standard point for setting representation without changing the code.