--- title: "Report \"Regulated Report on Income and Expenses (IFRS)\"" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-reglamentirovannyy-otchet-o-dohodah-i-rashodah-msf-en source: BuhGPT --- # Report "Regulated Report on Income and Expenses (IFRS)" > **TL;DR:** 1. Identification Parameter Value Object Type Report Name RegulatedReportOnIncomeAndExpensesIFRS Full Name Report.RegulatedReportOnIncomeAndExpensesIFRS Synonym “Regulated report on income and expenses (IFRS)” Configuration Accounting for Kazakhstan, ed. 3.0 (3.0.74.2) Country --- 1. Identification Parameter Value Object Type Report Name RegulatedReportOnIncomeAndExpensesIFRS Full Name Report.RegulatedReportOnIncomeAndExpensesIFRS Synonym “Regulated report on income and expenses (IFRS)” Configuration Accounting for Kazakhstan, ed. 3.0 (3.0.74.2) Country Republic of Kazakhstan (₸) Object Class Regulated report (financial reporting form) 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 Name Type Mandatory Purpose Organization CatalogRef.Organizations Not checked Defines the organization for which the report is generated. Used for selecting accounting data and filling in taxpayer attributes in the report form SignatureDate xs:dateTime Not checked Records the date of approval and signing of the report by the organization's management. Displayed in the printed form of the document UnitOfMeasurement EnumRef.RoundingsOfReporting Not checked Specifies the unit of measurement for monetary indicators (thousands, millions of tenge). Affects the representation of all numerical data in the form PrecisionOfUnitOfMeasurement xs:decimal Not checked Determines the rounding order of indicators according to the selected unit of measurement. Used in calculations and data output RepresentationOfListOfStructuralUnits xs:string Not checked Stores the textual representation of the list of structural units of the organization included in the report. Displayed in the header part to inform about the composition of reporting subdivisions ShowHeader xs:string Not checked Controls the visibility of the report header during formation and printing. Allows hiding/showing service information depending on the operating mode 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 Form Purpose MainForm Key user form, starting point for working with the report. Provides an interface for selecting the organization, reporting period, comparison option for periods, and launching the formation ReportForm2021Q1 Report form according to the template edition effective from Q1 2021 ReportForm2018Q1 Report form according to the edition effective from Q1 2018 ReportForm2017Q1 Report form according to the edition effective from Q1 2017 ReportForm2016Q1 Report form according to the edition effective from Q1 2016 ReportForm2013Q1 Report form according to the edition effective from Q1 2013 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: Report Line (Group) Source Accounts (Standard Chart of RK) Revenue from sales of goods and services 6010 “Revenue from Sales” Cost of goods sold and services 7010 “Cost of Sales” Gross profit 6010 − 7010 (calculated indicator) Period expenses, administrative, for sales accounts of the 7000s expense group Profit (loss) before tax final calculated indicator Corporate income tax (CIT) expense for CIT according to IFRS data Final profit (loss) for the period net financial result 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_