Report "DataReconciliation_BA_TA" — Control Statement of BA/TA Data (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report is designed to identify and analyze discrepancies between accounting (BU) and tax accounting (NU) data. It builds a comparative table of accounts with BU, NU, permanent (PR), and temporary (VR) differences, visually highlighting inconsistencies where the control equality BU = NU + PR + VR is violated.

It is used by accountants and implementers when preparing tax reporting (in particular, before forming the corporate income tax declaration — form 100.00), when reconciling registers before closing the period, and during audits of accounting policies. It is typically generated at the end of the quarter or year or upon request when discrepancies are discovered.

Where to find in 1C: section “Reports” → “Accounting and Tax Accounting” → “Control Statement of Accounting and Tax Data”. Direct transition — via the link e1cib/list/Report.DataReconciliationBU_NU.

2. Attributes and Parameters

The report is built on DCS, so “attributes” here are the parameters of the composition scheme and user settings specified in the form. The object does not have tabular parts like a document; the resulting table is dynamically formed by the composition layout.

2.1 Period and Selection Parameters

2.2 Accounting Indicator Flags

This group also logically includes flags for displaying permanent differences (PRIndicator) and temporary differences (VRIndicator) — their sum is checked for equality with BU.

2.3 Column Display Flags

Control the composition of the table columns. Logically divided into three blocks — opening balances, turnovers, closing balances:

The summarized “Total” columns display the difference Dt − Kt with the sign taken into account, which is convenient for active-passive accounts.

3. Forms

As a typical report in DCS, the object contains:

If a custom form is not specified, the platform uses the generated report form from DCS. Detailing (double-clicking on a cell) with DetailingMode enabled opens the detailed structure down to the entries.

4. Key Module Procedures

Explicit BSL-evidence for the object modules is not attached; below is a typical set of handlers for the report in DCS in 1C:Enterprise 8.3.

Report object module:

• OnResultComposition(DocResult, DataDetailing, StandardProcessing) — output interception: the configuration usually programmatically forms part of the reconciliation data, disabling StandardProcessing to combine BU, NU, PR, and VR indicators into one table and highlight rows with equality violations.
• SettingsForTechnologicalAnalysisOfReport() / initialization of default period parameters (start–end of the current quarter).

Form module:

• OnCreationOnServer(Refusal, StandardProcessing) — setting the default period, values for organization/department, initial values for indicator and column flags.
• OnOpening — restoring user settings for the variant.
• GenerateReport() (command) — starting composition: filling in parameters StartPeriod, EndPeriod, flags, and outputting to the result field.
• ResultDetailingProcessing(Element, Detailing, StandardProcessing) — processing of cell detailing: transition to entries/register when detailing mode is enabled.
• Handlers for changing column flags (OpeningBalanceDtOnChange, etc.), reassembling the visibility of composition fields.

Requires verification on a specific release: the exact list of procedures and the presence of the program OnResultComposition may differ between versions 3.0.7x.

5. Data Sources and Formation Logic

The report does not process documents and does not generate movements/entries — it is an analytical report that works only in read mode. It aggregates already formed data from accounting registers.

Main source — accounting register CostAccounting (chart of accounts “Standard” RK). For each account/subaccount, the following are selected:

• resources Amount (BU),
• tax accounting resources AmountNU, AmountPR, AmountVR.

Control equality for each row and total:

Amount(BU) = AmountNU + AmountPR + AmountVR

Rows where the equality is violated are marked with conditional formatting (usually red) — these are the sought discrepancies between BU/NU.

Examples of accounts from the Standard Chart of Accounts RK that fall into reconciliation:

Discrepancies between BU/NU typically arise in expense/income and asset accounts, where the recognition methods in NU RK differ from BU: depreciation of fixed assets, representation and travel expenses exceeding norms (norms are calculated from MPR = 4,325 ₸ in 2026), reserves, exchange rate differences, deductions for rewards. For example, part of the expenses not attributable to deductions for corporate income tax forms a permanent difference (PR) in accounts of group 7xxx, while different recognition timing creates a temporary difference (VR).

6. Related Objects and Input Based On

• Input based on — not supported (the report is not a source object).
• Related objects:
  • Accounting register CostAccounting — data source.
  • Chart of accounts “Standard” — defines the composition and hierarchy of accounts.
  • Regulatory operations for closing the month (calculation of PR/VR differences, accrual of deferred corporate income tax) — generate data that the report reconciles.
  • Regulatory report “Corporate Income Tax Declaration (form 100.00)” — consumer of reconciliation results.
  • Related standard reports: OSV, “Account Analysis”, “Account Turnovers”, with which BU indicators are reconciled.

For the completeness of the tax contour in RK, this block is related to electronic documents ESF (IS ESF) and SNT — they do not directly enter the BU/NU reconciliation but affect the recognition of income/deductions and VAT (16 %), reflected in the reconciled accounts 3130, 6010.

7. Extension Points

• Report variants (DCS): adding user variants with different groupings, selections, and conditional formatting without changing the configuration.
• Configuration extension: overriding OnResultComposition of the object module or adding a custom composition scheme for additional indicators.
• Additional fields and resources through AdditionalFieldsPlacement and user expression fields in composition settings.
• Conditional formatting: setting rules for highlighting discrepancies (thresholds, colors) according to the organization's accounting policy.
• User settings (DataReconciliationBU_NU — quick form settings): moving indicator/column flags and period to the form for quick changes without entering full settings.

Requires verification on a specific release 3.0.74.2: the set of predefined variants and the composition of NU resources in the accounting register.