Report "Regulated Report Balance IFRS" - Technical Description

1. Identification

Purpose. The report generates the balance sheet of an organization in the Republic of Kazakhstan in accordance with International Financial Reporting Standards (IFRS). It is intended for chief accountants and financial directors preparing mandatory financial statements. It is generated quarterly and annually based on accounting data (chart of accounts of the RK/IFRS). It supports several versions of the form (2013–2021), allowing the preparation of reports according to the requirements of the relevant reporting period.

Where to find in 1C: Section "Reports" → "Regulated Reports" → "Regulated Report Balance (IFRS)". Navigation link: e1cib/list/Report.RegulatedReportBalanceIFRS

2. Attributes and Table Parts

2.1 Header Attributes

All attributes are marked as optional (DontCheck): the control of filling is performed programmatically in the form modules during generation, not by the standard platform check.

2.2 Table Parts

Table parts are absent. The report stores the result as a tabular document with a predefined structure of balance lines (assets/equity/liabilities). Indicators are calculated on the fly during generation, so balance lines are not separated into individual table parts of the object.

3. Forms

Each "ReportForm..." is a separate version of the form. The selection of the required version is performed in MainForm depending on the reporting period: for the 2026 reporting, ReportForm2021Q1 is used as the latest available edition.

4. Key Module Procedures

Direct evidence with paths and lines of BSL for this object is not attached. Below is a typical set of handlers characteristic of regulated reports of this type in "Accounting for Kazakhstan". Specific names of procedures in the modules of version 3.0.74.2 require verification against the source code.

Object module / general modules of regulated reporting:

• OnResultCompilation / Generate — collection of turnovers and balances by accounts for the period, filling cells of the tabular document by balance lines.
• GetBalanceData — request to the accounting register (balances by asset, equity, liability accounts at the beginning and end of the period) with rounding according to MeasurementUnitPrecision.
• AccountMatchingSettings — matching working plan accounts with lines of the IFRS form (in editions 2018/2021 — extended settings).

Form modules (MainForm and ReportForm...):

• OnCreateOnServer — initialization of parameters: substitution of the default organization, setting the period, unit of measurement.
• OrganizationOnChange — updating dependent attributes when changing the organization.
• Fill / FillByButton — calculation of indicators and output to the tabular document of the form.
• Print — output of the tabular document to print considering the flag ShowHeader.
• Export — generation of a file for submission/exchange.

5. Posting and Movements

The report is not a document — it is not posted and does not generate movements in registers. It is a metadata object "Report": it only reads data from the accounting register and presents it as a balance.

Data source — accounting register (turnovers and balances by accounts of the RK working plan). The IFRS balance lines are summarized, in particular:

Income and expense accounts (6010 — revenue from sales, 7010 — cost of sales) do not directly enter the balance: their balance through period closing forms retained earnings in the equity section. Balance indicators are recalculated in the selected MeasurementUnit with the coefficient MeasurementUnitPrecision (for example, ÷1000 for thousands ₸).

6. Related Objects and Input Based On

• Reference.Organizations — defines accounting policy, chart of accounts, and data source.
• Enumeration.RoundingRules — values of the unit of measurement for amounts.
• Accounting Register (RK working plan of accounts) — the only source of numerical indicators.
• Other regulated reports — "Statement of Profit and Loss (IFRS)", "Statement of Cash Flows", which together with the balance form a set of financial statements.

Input based on is not applied for reports. The report is not directly linked to electronic documents (ESF IS ESF, SCT) — they affect the accounting of primary operations reflected in accounts, but not the mechanics of the balance itself.

7. Extension Points

• Account Matching Settings (editions 2018/2021) — the main built-in mechanism for adaptation: linking non-standard accounts of the working plan to the lines of the IFRS form without changing the code.
• Adding a New Version of the Form — a new form is created based on existing ReportForm20XXQ1 and registered in the logic of selection MainForm.
• Configuration Extension (Extensions) — overriding form handlers OnCreateOnServer, Fill, Print to add custom lines, attributes, or rounding rules.
• Unit of Measurement and Precision — through MeasurementUnit/MeasurementUnitPrecision the presentation of amounts is configured without code modification.

Version-specific (requires verification for 3.0.74.2): the presence of forms for quarterly reports other than "Q1", exact names of generation procedures in modules, and the composition of account matching settings in the 2021 edition.