--- title: "Report \"Regulated Report Balance IFRS\" - Technical Description" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-reglamentirovannyyotchetbalansmsfo-tehnicheskoe-op-en source: BuhGPT --- # Report "Regulated Report Balance IFRS" - Technical Description > **TL;DR:** 1. Identification Parameter Value Object Type Report (Reports) Name RegulatedReportBalanceIFRS Full Path Report.RegulatedReportBalanceIFRS Synonym Balance (IFRS) (no synonym specified in metadata) Configuration Accounting for Kazakhstan, edition 3.0 (3.0.74.2) Report Type Regu --- 1. Identification Parameter Value Object Type Report (Reports) Name RegulatedReportBalanceIFRS Full Path Report.RegulatedReportBalanceIFRS Synonym Balance (IFRS) (no synonym specified in metadata) Configuration Accounting for Kazakhstan, edition 3.0 (3.0.74.2) Report Type Regulated (not built on the CSD, uses a form with a tabular document) 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 Name Type Mandatory Purpose Organization ReferenceLink.Organizations DontCheck The organization for which the IFRS balance is generated. Defines the source of accounting data SignatureDate Date DontCheck The date of signing the report by the authorized person of the organization — records the moment of approval MeasurementUnit EnumerationLink.RoundingRules DontCheck The unit of measurement for amounts (thousands, millions ₸). Affects the presentation of numerical indicators MeasurementUnitPrecision Number DontCheck Conversion factor for the unit of measurement (for example, 1000 for thousands ₸) DisplayListOfStructuralUnits String DontCheck Text representation of departments/branches whose data is included in the consolidated balance ShowHeader String DontCheck Flag to control the visibility of the header part of the report when printing 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 Form Purpose MainForm Initial (starting) form: selection of organization, period, and generation parameters. Key for the user — entry point. Determines which version of the form to open ReportForm2013Q1 IFRS balance form of the 2013 edition (Q1) ReportForm2016Q1 IFRS balance form of the 2016 edition (Q1) ReportForm2017Q1 IFRS balance form of the 2017 edition (Q1) ReportForm2018Q1 IFRS balance form of the 2018 edition with account matching settings (Q1) ReportForm2021Q1 Current IFRS balance form of the 2021 edition with extended settings (Q1) 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: Balance Line (aggregated) RK Chart of Accounts Cash and Cash Equivalents 1030 — cash in current bank accounts Short-term Receivables 1210 — short-term receivables from customers and clients Inventories (goods) 1330 — goods Short-term Payables 3310 — payables to suppliers and contractors Tax Liabilities 3130 — VAT payable (VAT rate in the RK from 2026 — 16 %) 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_