Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
The year is closed, and the auditor requests a set of IFRS financial statements. The balance sheet and income statement reconcile, but "Equity" is a sticking point: over the year you declared dividends of ₸5,000,000, accrued a revaluation reserve on fixed assets, closed profit to retained earnings — and now the numbers are dancing in four different places. This is exactly why you open the "IFRS Equity" report: it shows how each equity item changed over the period — where it came from, where it went — and it must reconcile with the closing balances of the section-five accounts at year-end. Until it reconciles, the set of statements cannot be submitted.
1. Purpose
"IFRS Equity" is a regulated Statement of Changes in Equity under IFRS (IAS 1). It discloses the movement of each equity component: share (declared) capital, share premium, reserves, retained earnings — from the opening balance of the period to the closing balance. The report makes no postings: it reads the turnovers and balances of section-5 accounts of the chart of accounts and breaks them down into event lines.
2. Where to find it
Menu path: section "Reports" → "Regulated Reports" (or "1C-Reporting") → in the list of report types the group "IFRS Financial Statements" → "Statement of Changes in Equity (IFRS)" → the "Create" button.
To open the object directly, paste the navigation link into the field "Service" → "Follow navigation link" (or Ctrl+F11):
e1cib/list/Отчет.РегламентированныйОтчетКапиталМСФО
Ready-made instances are kept in the journal of regulated reports — the same place as the balance sheet and the income statement.
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens, the line "Configuration" is the release (for example, "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)"), and the line "Platform" is the 1C:Enterprise version. The IFRS report forms are updated together with the configuration release, so in case of discrepancies first compare your number with the one indicated above.
3. How to fill it in
The report is a form with a header and a tabular part. You fill it in top to bottom.
| Field | Why it is needed and what happens if you make a mistake |
|---|---|
| Organization (required) | Data from accounting is selected by it. If there is one organization in the database, it is substituted automatically. Select the wrong one — equity will be assembled from another company's postings, the report will "reconcile" but show not your company. |
| Period (required) | You set the reporting year (from 01.01 to 31.12). The IFRS report is two-period: the previous year is placed alongside for comparison. Shift the start date — the "opening balance" will not match last year's "closing balance," and the auditor will immediately see the gap. |
| Unit of measurement | Tenge, thousand ₸ or million ₸. You choose according to the recipient's requirements. Change it after filling in — do not forget to regenerate, otherwise some lines will remain in the old scale. |
| The "Fill" button | Pulls turnovers on section-5 accounts and breaks them down into lines. You press it after you have set the organization and period. Forget it — the form will remain empty, and you will submit a blank. |
| Equity lines (columns) | Share capital, share premium, reserve capital, reserves (revaluation, exchange differences), retained earnings, Total. They are filled in automatically but allow manual editing. |
| Event lines (vertically) | Opening balance → changes in accounting policy / correction of errors → restated balance → comprehensive income (profit + other comprehensive income) → transactions with owners (share issue, dividends, share buyback) → closing balance. |
The key rule for filling in: first close the year with the standard "Month-end Closing" processing for December. Until profit is closed to retained earnings (account 5510/5520), the "closing balance" line for profit will not reconcile with the balance sheet.
4. A worked example with figures
LLP "Astana-Trade," reporting year — 2026.
Opening balances as of 01.01.2026 (credit of section-5 accounts):
| Component | Account | Amount, ₸ |
|---|---|---|
| Declared (share) capital | 5010 | 20,000,000 |
| Fixed asset revaluation reserve | 5420 | 3,000,000 |
| Retained earnings of prior years | 5520 | 12,000,000 |
| Total equity at the beginning | 35,000,000 |
Events during 2026 and the postings that created them:
- Additional share issue, paid in cash for ₸8,000,000: Dr 1030 Cr 5010 — ₸8,000,000.
- Revaluation of the production building under IFRS, +₸2,000,000: Dr 2410 Cr 5420 — ₸2,000,000 (other comprehensive income).
- The final profit of the year after closing (account 5610) transferred to retained earnings: Dr 5610 Cr 5510 — ₸9,500,000 (net profit of the period).
- Dividends declared to participants: Dr 5510 Cr 3030 — ₸5,000,000.
How this fits into the "IFRS Equity" report:
| Line | Share cap. (5010) | Revaluation reserve (5420) | Retained earn. (5510/5520) | Total |
|---|---|---|---|---|
| Balance as of 01.01.2026 | 20,000,000 | 3,000,000 | 12,000,000 | 35,000,000 |
| Comprehensive income: net profit | — | — | 9,500,000 | 9,500,000 |
| Comprehensive income: FA revaluation | — | 2,000,000 | — | 2,000,000 |
| Share issue | 8,000,000 | — | — | 8,000,000 |
| Dividends | — | — | −5,000,000 | −5,000,000 |
| Balance as of 31.12.2026 | 28,000,000 | 5,000,000 | 16,500,000 | 49,500,000 |
Control: "Total at the end" of ₸49,500,000 must match, to the tiyin, the credit balance of section-5 accounts per the trial balance as of 31.12.2026. If it matches — the report is correct.
Note: the report itself does not make these postings. They were created by the documents of the year ("Operation," "Sale," "Month-end Closing," dividend accrual). The report only assembles them into the IAS 1 form.
5. Types of operation (form variants)
A regulated report has no "types of operation" like a document does. But when filling it in you control the variants:
- Auto-fill from accounting data — the standard mode, pulls from section-5 postings.
- Manual filling — when part of the equity is maintained outside 1C or IFRS adjustments are required that are absent in RK accounting.
- Mixed — auto-fill + manual edits of individual cells (edited cells are highlighted).
- Generating the comparative period — the report shows the current and previous years; the previous one is taken from the prior period's data or carried over from a saved prior-year report.
6. What is generated when filling in
The regulated report does not generate postings and does not issue electronic documents (ESF, SNT have nothing to do with it — that is an accounting, not a tax invoice). When working with it:
- the report form is filled in from section-5 data of the chart of accounts;
- the report is saved to the journal of regulated reports as a separate instance for the period;
- if necessary, it is exported to an electronic format (XML) for transmission to the auditor or to an information system;
- the control ratios between the columns and the "Total" line are checked, as well as reconciliation with the balance sheet (the "Equity" section).
The report creates no movements in the accounting registers — it only reads.
7. Printed forms
- Statement of Changes in Equity (IFRS) — the main IAS 1 printed form;
- export to Excel (the "Save" button → "Spreadsheet document" / .xlsx);
- export to XML for electronic transmission;
- printing with unit-of-measurement setup (₸ / thousand ₸ / million ₸) and with a comparative-period column.
8. Common mistakes
"Organization not filled in" — no company selected in the header. Specify the organization and click "Fill."
"Form indicators not filled in" when attempting to print — you did not click "Fill" after changing the period. Click the fill button.
"The closing balance of the period does not correspond to accounting data" (or the control ratio is not met) — December is not closed: the final profit (5610) has not been transferred to 5510. Run "Month-end Closing" for December and regenerate.
"The opening balance does not equal the closing balance of the previous period" — the period start date has been shifted, or there were backdated edits in the prior year. Check the period boundaries and repost the documents for the prior year.
Dividends landed in profit rather than in "Transactions with owners" — the dividend accrual was made with the wrong posting (not Dr 5510 Cr 3030). Correct the source document, and the report will pull the line correctly.
9. FAQ
How is the report related to the balance sheet? The "Total at the end of the period" line of the "IFRS Equity" report must match the total of the "Equity" section of the accounting balance sheet as of the same date. This is the first thing checked.
Why is net profit not reflected in the report? Profit appears in the "Comprehensive income" line only after the year is closed — when account 5610 is closed to 5510. Close December and regenerate.
Does the report make postings? No. It is a regulated report: it reads the turnovers of section-5 accounts and breaks them down into the IAS 1 form. All movements are created by the documents of the year.
Where to get the data for the comparative (prior) year? From accounting, if the prior year is maintained in the same database, or from a saved prior-year instance of the report. Check that the prior year's "closing balance" equals the current year's "opening balance."
Can cells be edited manually? Yes. Manual edits are needed for IFRS adjustments that are absent in RK accounting. Changed cells are highlighted; on a repeated "Fill" the edits may be overwritten — save a separate instance.
In what units to submit — tenge or thousands? As the recipient of the statements requires. By default — tenge (₸). You set the unit in the header; after changing it, be sure to regenerate the report.
How to reflect dividends? By accrual Dr 5510 Cr 3030. In the report they will go into the "Transactions with owners" block with a "minus" sign in the retained-earnings column.
How to reflect the revaluation of fixed assets? By the posting Dr 2410 Cr 5420 (revaluation reserve). In the report this is the "Other comprehensive income" line. Such an appreciation does not go into retained earnings.
Do I need to issue an ESF or SNT for this report? No. ESF and SNT are tax electronic documents for sales. The Statement of Changes in Equity is part of the IFRS financial statements and has nothing to do with electronic invoices.
What to do if the total does not reconcile by tiyins? Check the unit of measurement (rounding to thousands/millions produces discrepancies) and manual cell edits. Return to tenge and regenerate — the discrepancy usually goes away.
10. Related documents
What the report is assembled from:
- documents that generate movements in section 5 of equity — "Operation (accounting and tax accounting)," dividend accrual, revaluation of FA and intangibles;
- the "Month-end Closing" processing (December) — transfers the final profit 5610 → 5510;
- documents of receipt of contributions to share capital (Dr 1030/1010 Cr 5010).
What is viewed together with it:
- Balance Sheet (IFRS) — reconciliation of the equity total;
- Income Statement (IFRS) — reconciliation of the net profit that landed in "Comprehensive income";
- Cash Flow Statement (IFRS) — reconciliation of transactions with owners (contributions, dividends).
This guide was prepared on release 3.0.74.2 of the "Accounting for Kazakhstan" configuration (edition 3.0). Check your release in "Help" → "About the program": the "Configuration" line. On other releases the set of lines of the IAS 1 form may differ.