--- title: "Regulated report \"Balance Sheet (IFRS)\" in 1C:Accounting for Kazakhstan 3.0" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/reglamentirovannyy-otchet-balans-msfo-v-1s-buhgalteriya-d-en source: BuhGPT --- # Regulated report "Balance Sheet (IFRS)" in 1C:Accounting for Kazakhstan 3.0 > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the year. The auditor asks for an "IFRS balance sheet" as of December 31, but all you have on hand is a trial balance. Or the parent company in the group requires a statement of financial position i --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the year. The auditor asks for an "IFRS balance sheet" as of December 31, but all you have on hand is a trial balance. Or the parent company in the group requires a statement of financial position in a unified format to consolidate the accounts. You open the regulated report "Balance Sheet (IFRS)" — and instead of manually typing rows into Excel, you get a form that pulls account balances by itself. Below is how to fill it out so that assets match liabilities on the first try. 1. Purpose The report generates the Statement of Financial Position (balance sheet) under IFRS — the final balances of assets, liabilities, and equity as of the reporting date. It does not make postings: this is a regulated form that reads ready-made account balances and distributes them across balance sheet indicators. It is used for reporting to owners, banks, and auditors and for consolidation within a group. 2. Where to find it Reports → Regulated reports (or "Regulated reporting") → the "Create" button → in the list of report types, the group "Financial reporting (IFRS)" → "Balance Sheet (IFRS)". A quick way to open the list directly in 1C: menu "Tools" → "Follow navigation link" and paste: e1cib/list/Отчет.РегламентированныйОтчетБалансМСФО 2a. How to find out your release "Help" → "About the program" (or the "i" icon in the upper right corner). In the window that opens, you will see the platform version (for example, 8.3.24) and the configuration release (for example, 3.0.74.2 "Accounting for Kazakhstan", edition 3.0). Check the instructions against exactly this number: the location of rows and report forms may change between releases. 3. How to fill it out The report is filled out in several steps. Required fields are marked explicitly. Field What it is for / what happens if there is an error Organization (REQUIRED) Which company we are compiling the balance sheet for. If there is one organization in the database, it will be substituted automatically. If you make a mistake, you will collect the balances of the wrong legal entity, and the assets will not match expectations. Period / reporting date (REQUIRED) The date as of which the balances are taken. For the balance sheet this is a point in time (for example, 31.12.2025), not an interval. If you set the wrong date, it will show the balances of the wrong day. Unit of measurement Tenge, thousands, or millions ₸. Affects rounding and the "penny of desynchronization" between assets and liabilities. For external reporting, usually thousand ₸. Presentation currency By default tenge (₸). For a group with a foreign parent company it may be recalculated into the presentation currency at the exchange rate on the date. Indicators at the beginning of the year / end of the period Two columns: comparative (at the beginning) and reporting (at the end). An empty "at the beginning" column is a common reason why an auditor returns the form. Procedure: - Create the report, specify the organization and the reporting date. - Click "Fill" — the form will pull account balances from the RK chart of accounts as of the date. - Check the control row "Balance": the total of assets must match the total of "liabilities + equity". - If necessary, adjust the cells manually (yellow/white are editable, green are calculated and should not be touched). - Click "Save" to store the report version in the database. 4. A worked example with figures LLP "Altyn" prepares an IFRS balance sheet as of 31.12.2025. Account balances from the RK chart of accounts (in ₸): Account What it is Dr Cr 1030 Money in current accounts 4 500 000 1210 Short-term accounts receivable from customers 3 200 000 1330 Goods 6 800 000 2410 Fixed assets (net) 5 000 000 3310 Accounts payable to suppliers 2 100 000 3130 VAT payable 640 000 3350/3390 Other short-term accounts payable 760 000 4010 Long-term bank loan 3 000 000 5030 Charter capital 10 000 000 5410 Retained earnings 3 000 000 How this breaks down in the balance sheet: Assets - Current assets = 4 500 000 (money) + 3 200 000 (AR) + 6 800 000 (inventory) = 14 500 000 ₸ - Non-current assets = 5 000 000 (fixed assets) = 5 000 000 ₸ - Balance (assets) = 19 500 000 ₸ Liabilities and equity - Current liabilities = 2 100 000 + 640 000 + 760 000 = 3 500 000 ₸ - Non-current liabilities = 3 000 000 ₸ - Equity = 10 000 000 (charter) + 3 000 000 (retained earnings) = 13 000 000 ₸ - Balance (liabilities) = 3 500 000 + 3 000 000 + 13 000 000 = 19 500 000 ₸ Assets (19 500 000) = liabilities (19 500 000) — the balance sheet balances. Important about postings. The "Balance Sheet (IFRS)" report does not create postings — it reads ready-made balances. The amounts themselves reached the accounts from source documents. For example, account 1330 "Goods" for 6 800 000 ₸ was formed by the "Receipt of goods and services" documents with the posting Dr 1330 Cr 3310, while revenue and VAT on sales came from "Sale of goods and services": at a VAT rate of 16% on a sale of 1 160 000 ₸ (incl. VAT) the document makes Dr 1210 Cr 6010 — 1 000 000, Dr 1210 Cr 3130 — 160 000 and writes off the cost Dr 7010 Cr 1330. It is exactly these balances that the balance sheet collects as of the reporting date. 5. Types of operation (working modes) The report does not have "types of operation" like a document, but it supports modes: - Automatic filling — collecting account balances as of the date (the "Fill" button). - Manual adjustment — editing values in white/yellow cells if IFRS reclassifications are needed (for example, transferring part of a long-term loan to the short-term portion). - Comparative period — filling the "at the beginning of the year" column for comparison. - Recalculation into the presentation currency — for group reporting. - Saving a version — recording a specific variant of the report in the database. 6. What is generated The report does not post a document and does not generate movements in accounting registers, ESF, or SNT — it is not a source document but a form for presenting data. When working, it: - Fills the cells of the form with account balances of assets, liabilities, and equity as of the reporting date; - Calculates control totals ("Total current assets", "Total non-current assets", "Balance", "Total equity"); - Saves a version of the report in the list of regulated reports (it can be reopened, refilled, compared); - Prepares an export file — a printed/electronic form for handing over to external users. 7. Printed forms - Balance Sheet (Statement of Financial Position) — a printed form for paper/PDF. - Export to Excel (.xlsx) — for the auditor or consolidation. - Saving to a file and printing through the standard report menu ("Print", "Save"). 8. Common mistakes "Assets do not equal liabilities" (a discrepancy in the "Balance" control row). The cause is an unclosed period or an account that did not make it into the breakdown of indicators. Check: has "Month-end closing" for December been performed, are there balances on "other" accounts that are not manually linked to a row. Rebuilding after month-end closing often helps. "Required indicators are not filled in" / an empty "at the beginning of the year" column. Fill in the comparative period — specify the reporting date of the previous year or pull it from last year's version of the report. "Organization not selected" — when filling out in a database with several legal entities. Select the organization in the report header and click "Fill" again. "The report was compiled on an outdated form" — after a release update. Update the form: the system will offer the current form, refill the old version on the new one. A "penny" discrepancy when rounding to thousands. Check the unit of measurement; manually correct the row where rounding "ate up" a ₸ so that the control matches. 9. FAQ Does this report make postings? No. It is a regulated form. It only reads account balances as of the date. Postings are created by source documents (sale, receipt, bank, month-end closing). How does the IFRS balance sheet differ from a standard trial balance? The turnover-and-balance sheet shows accounts "as is". The IFRS balance sheet groups them into the rows of the statement of financial position: current/non-current assets, liabilities, equity — in the format of external reporting. Why don't assets match liabilities? Most often the month is not closed (financial results have not been transferred to 5410) or there is a balance on an account not allocated to the rows. Close December and refill. What date should I set — a period or a specific day? The balance sheet is balances at a point in time. Set the reporting date, for example 31.12.2025. The report will take the balance at the end of that day. Where do I get the "at the beginning of the year" column? These are the balances as of 01.01 of the reporting year (= 31.12 of the previous year). They can be pulled from last year's version of the report or filled in automatically when specifying the comparative period. Can cells be edited manually? Yes, white and yellow cells are editable — for IFRS reclassifications. Green ones (calculated totals) are computed automatically and cannot be changed. How do I export it for the auditor? The save/export to Excel (.xlsx) button or print to PDF. The file contains both columns — beginning and end of the period. Is VAT accounted for in the balance sheet? Yes, but not as a rate. The balance of account 3130 "VAT payable" goes into current liabilities, and input VAT (1420) — into current assets. The 16% rate itself only affects amounts in the source documents, not the balance sheet form. Does this report need to be submitted to a government authority? The "Balance Sheet (IFRS)" form is for owners, banks, auditors, and consolidation. Mandatory submission of financial statements to the depository is regulated separately; other regulated forms are used for tax reporting. What to do if the form "broke" after an update? Open the report, agree to the current form, and click "Fill" again — the data will be pulled into the new format. 10. Related documents and reports - What it is compiled from: balances are formed by all source documents — "Receipt of goods and services", "Sale of goods and services", "Write-off/Receipt from the settlement account", "Payroll accrual", as well as the regular operation "Month-end closing" (transfer of the financial result to account 5410). - Works in conjunction with: "Profit and Loss Statement (IFRS)", "Cash Flow Statement (IFRS)", "Statement of Changes in Equity" — together they form a complete set of financial statements. - Verification: reconcile the balance sheet indicators with the turnover-and-balance sheet by accounts as of the same date — this is the best way to find a discrepancy between assets and liabilities. How to find out your release Menu "Help" → "About the program". There you will find the 1C:Enterprise platform version and the configuration release number. This guide was compiled and verified for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0); in other releases the location of rows and buttons may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_