Regulated Report "Cash Flow Statement" (IFRS for SMEs) in 1C:Accounting for Kazakhstan 3.0

Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

The quarter is closed, and you are submitting financial statements. The director looks at the balance and asks, "There is profit, but no money in the account — where has it all gone?". The answer is provided by this report. It breaks down all movements in accounts 1010–1060 into three streams: operating, investing, and financing. It immediately becomes clear — the profit was "eaten" by the purchase of goods for the warehouse and the repayment of the loan. A second common case: the auditor requests the "Cash Flow Statement" as part of the IFRS package for SMEs, while you have been compiling it manually in Excel. Here, it is generated from entries in just a couple of minutes.

1. Purpose

The report generates the regulated form "Cash Flow Statement" according to the IFRS for SMEs standard. It shows cash inflows and outflows for the period, grouped by operating, investing, and financing activities, and reconciles the cash balance at the beginning and end. This is one of the mandatory components of financial reporting.

2. Where to find

Reports → 1C-Reporting → Regulated Reports → section "Financial Reporting (IFRS for SMEs)" → Cash Flow Statement.

The second way is from the unified workspace of regulated reporting: button Create → select the type of report from the list of IFRS forms.

You can open the object directly via the navigation link. Copy it and paste it into 1C through Main Menu → Service → Go to Navigation Link (or Ctrl+Shift+short menu "Go to Link"):

e1cib/list/Report.RegulatedReportOnCashFlowIFRSforSME

2a. How to know your release

Main Menu → Help → About the Program. In the opened window, there are two key lines: platform version (for example, 8.3.24) and configuration — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, the composition of the form lines and settings may differ; refer to 3.0.74.2.

3. How to fill

This is a report, not a document: it is not posted and does not record anything in the accounting — it reads already prepared entries. Therefore, "filling" here means correctly set parameters for generation.

After setting the parameters, click Fill. The form will pull in the turnovers. Then go through the lines: amounts that 1C could not classify automatically will go into the line "Other" — they are manually allocated to the necessary sections through the setup of correspondence of cash flow articles to report sections (More → Settings → Filling Rules).

The key to auto-filling is cash flow articles. In each payment document (debit/credit to the account, cash receipt/cash payment) there is a "Cash Flow Article" attribute. If the articles are assigned accurately and linked to sections, the report is generated automatically. If the article was not specified — the amount will go into "Other".

4. Detailed example with numbers

LLP "Astana-Trade", regime — VAT payer, VAT rate 16%. For Q1 2026, turnovers in cash accounts (1010 + 1030):

Operating activities

• Received from customers (Dr 1030 Cr 1210): 11,600,000 ₸ (including VAT 16% — 1,600,000 ₸)
• Paid to suppliers for goods (Dr 3310 Cr 1030): 6,960,000 ₸ (including VAT 960,000 ₸)
• Salary paid (Dr 3350 Cr 1030): 2,000,000 ₸
• Taxes and social payments paid — VAT payable 3130, PIT, social contributions, social tax (Dr 3110–3230 Cr 1030): 1,200,000 ₸
• Total cash flow from operating activities: +1,440,000 ₸

Investing activities

• Purchased trading equipment (Dr 3310/2410 Cr 1030): −800,000 ₸
• Total: −800,000 ₸

Financing activities

• Received a bank loan (Dr 1030 Cr 3010): +500,000 ₸
• Dividends paid to the founder (Dr 3040 Cr 1030): −300,000 ₸
• Total: +200,000 ₸

Summary:

Verification: 1,160,000 + 840,000 = 2,000,000 ₸ — matches the balances of accounts 1010 and 1030 at the end of the quarter in the trial balance. This reconciliation is the main sign that the report has been compiled correctly.

Note: VAT is "embedded" within cash flows. Under the direct method, cash from customers is shown as a total of 11,600,000 ₸, while the VAT paid to the budget is included in operating outflows along with other taxes. The form does not break it down into a separate line "including VAT".

5. Types of operations (what the report provides)

Strictly speaking, the report does not have "types of operations" like a document. However, it can compile the form in several modes:

• Direct method — line by line by types of inflows/outflows (receipts from customers, payments to suppliers, salaries, taxes, etc.).
• Indirect method — from net profit with adjustments for non-cash items (depreciation, changes in inventory and receivables).
• By activity — three mandatory sections: operating, investing, financing.
• Comparison with the previous period — a column "for the same period last year" for comparison.

6. What is formed

This is a regulated report, so when generated it does not create entries, does not issue electronic invoices (ESF) and does not write movements in registers. It only reads data:

• turnovers and balances in cash accounts 1010–1060;
• correspondence of these accounts (to understand where/from where the money went);
• cash flow articles from payment documents.

The result is a filled tabular report form, ready for printing and exporting. All entries that made it into it were created by previously issued payment documents (debit/credit to the current account, cash receipt, cash payment). If something is missing — correct the primary documents, not the report.

7. Printed forms

• "Cash Flow Statement" — the main regulated printed form of the established sample.
• Print — output to the printer (button "Print").
• Save as — export to Excel file (.xlsx / .mxl) for the auditor or for archiving.
• Export in electronic form — saving in a format for submission as part of financial reporting (through the 1C-Reporting module, if submission to state authorities is connected).

8. Common errors

"Organization not filled in" — the company is not selected in the header. Select the organization; if there are several companies, check that it is indeed the one for which you are submitting.

"Ending balance does not match the balance in cash accounts" (discrepancy in the "Other" line) — part of the payments was posted without a cash flow article or with an article not linked to a section. Open "Other", find unrecognized amounts, assign articles in the documents or set up correspondence of articles to sections (More → Settings), then "Fill" again.

"The current account did not make it into the report" — the account (for example, an additional card account 1040) is not included in the list of cash accounts in the settings. Add it to the list of cash accounts and re-generate.

Discrepancy by 1 unit when rounding — when outputting in thousands of tenge, a rounding error has accumulated. This is normal: 1C assigns the small difference to the "Other" line. Increase the precision or accept it as acceptable rounding.

"Data for the period not filled in" — the period is set where there are no entries yet, or the month is not closed. Check the period boundaries and the presence of posted payment documents.

Currency flows are duplicated or distorted — revaluation of foreign currency (account 1020) gives a non-cash movement. Ensure that exchange rate differences are shown as a separate adjusting line, not as a real inflow/outflow.

9. FAQ

Will this report post entries? No. This is a regulated report; it only reads already made entries in cash accounts and allocates them to sections. Entries are created by payment documents.

Why is there profit but no cash — and vice versa? Profit is calculated on an accrual basis (income/expense at the time of shipment), while cash is based on actual payment. You bought goods for the warehouse — cash went out, but the expense is not yet in profit. This report shows the gap between profit and cash.

Which method to choose: direct or indirect? For small and medium-sized businesses in the RK, the default is to use the direct method — it is clearer and simpler. The indirect method is used if it is stipulated in the accounting policy or required by the parent company.

Where does the paid VAT go? Under the direct method, cash from customers is shown as a total amount including VAT, while the VAT transferred to the budget goes into operating outflows along with other taxes. The form does not highlight a separate line "including VAT 16%".

What to do with the "Other" line if there is a large amount? These are payments without a cash flow article or with an unlinked article. Find the documents, assign the correct articles, and set up their correspondence to the report sections, then re-generate.

How is money in a foreign currency account accounted for? Foreign currency turnovers are converted to tenge, and revaluation (exchange rate differences) is shown as a separate non-cash adjustment to avoid distorting real inflows/outflows.

Why does the ending balance not match the trial balance for account 1030? This means that part of the movement was not classified (went into "Other") or some account was not included in the list of cash accounts. After setting up articles and the list of accounts, the balance should match the trial balance for 1010–1060.

Can it be compared to last year? Yes. The form has a column for the same period last year — data is pulled from entries for the corresponding period.

In what units should it be submitted? Usually in thousands of tenge. The unit and precision are set in the parameters and only affect display, not the essence of the data.

Is this report mandatory for SMEs in Kazakhstan? Yes, the cash flow statement is one of the mandatory components of financial reporting according to IFRS for SMEs, along with the balance sheet and the income statement.

10. Related documents

On what basis is the report compiled (data sources):

• Debit from the current account and Credit to the current account — bank payments (accounts 1030, 1040).
• Cash expenditure order (RKO) and Cash receipt order (PKO) — cash (1010, 1020).