--- title: "Regulated Report \"Statement of Comprehensive Income (IFRS for SMEs)\" - 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/reglamentirovannyy-otchet-otchet-o-sovokupnom-dohode-msfo-en source: BuhGPT --- # Regulated Report "Statement of Comprehensive Income (IFRS for SMEs)" - Technical Description > **TL;DR:** 1. Identification Parameter Value Object Type Report (regulated) Name RegulatedReportReportOnTotalIncomeIFRSforSMEs Full Name Report.RegulatedReportReportOnTotalIncomeIFRSforSMEs Synonym Regulated report on total income, single report method (IFRS for SMEs) Configuration Accou --- 1. Identification Parameter Value Object Type Report (regulated) Name RegulatedReportReportOnTotalIncomeIFRSforSMEs Full Name Report.RegulatedReportReportOnTotalIncomeIFRSforSMEs Synonym Regulated report on total income, single report method (IFRS for SMEs) Configuration Accounting for Kazakhstan, edition 3.0 (3.0.74.2) Country Republic of Kazakhstan Currency of Indicators tenge (₸) Purpose. The report generates financial statements on the total income of the organization in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) using the single report method (comprehensive approach — income, expenses, and total income in a single report). It is intended for the preparation and submission of reports to the regulatory authorities of the RK. Financial specialists and accountants working with IFRS typically handle it on a quarterly and annual basis. The report provides data for the reporting period and the comparative period (the corresponding period of the previous year) — this is required by the standard for comparability of indicators. Where to find in 1C. Section “Regulated Reporting” → “Regulated report on total income, single report method (IFRS for SMEs)”. Navigation link: e1cib/list/Report.RegulatedReportReportOnTotalIncomeIFRSforSMEs 2. Attributes and Table Parts 2.1 Header Attributes Name Type Mandatory Purpose Organization CatalogRef.Organizations DontCheck The organization for which the report is generated StartPeriod Date ShowError Mandatory. The start date of the reporting period EndPeriod Date ShowError Mandatory. The end date of the reporting period StartComparativePeriod Date ShowError Mandatory. The start date of the comparative period (last year) EndComparativePeriod Date ShowError Mandatory. The end date of the comparative period UnitOfMeasurement EnumRef.RoundingRulesForReporting DontCheck The unit of presentation of indicators (tenge, thousands ₸, millions ₸) PrecisionOfUnitOfMeasurement Number DontCheck The precision of rounding data according to the selected unit SignatureDate Date DontCheck The date of signing the report by the authorized person LanguageOfFormation String DontCheck The language of report formation — Kazakh or Russian ReportData Value storage DontCheck Storage of all tabular data of the report (indicators by rows and columns) FormSettings Value storage DontCheck User settings for the appearance and parameters of the form Mandatory minimum for formation — four dates marking the periods (StartPeriod, EndPeriod, StartComparativePeriod, EndComparativePeriod). Other attributes affect the presentation and signing. 2.2 Table Parts Table parts are absent. All numerical indicators of the report (form rows, columns “reporting period” / “comparative period”) are serialized and stored in the attribute ReportData as a structured value storage. This is the standard scheme for regulated reports in 1C: the report layout is a fixed form of the regulatory authority, and the data is stored in a single repository, not in a set of table parts. 3. Forms Form Number of Elements Purpose MainForm 131 Starting form — entry point. Selection of organization, reporting and comparative periods, language, and unit of measurement before opening the report form ReportForm2013Q1 177 Key working form. Tabular representation of the form (SpreadSheetDocumentField) with commands for filling, printing, settings, and clearing. Here the user fills, checks, and signs the report The suffix 2013Q1 in the form name indicates the version of the form (report layout edition). This is a typical practice for regulated reporting: a separate form/layout is created for each edition of the regulatory authority's form, and the configuration selects the relevant one for the period. 4. Key Module Procedures In the attached evidence, the BSL code (paths: lines) has not been transmitted, so below is the typical set of handlers for the regulated report of this type. Specific names/signatures are specified in the form module ReportForm2013Q1 in the configurator. Report form module (ReportForm2013Q1): - OnCreateOnServer — initialization: reading ReportData and FormSettings from storage, restoring previously saved form, setting periods and unit of measurement. - Fill / FillReport (command “Fill”) — gathering indicators from accounting data for the reporting and comparative periods, calculating report rows, outputting to a tabular document. Main algorithm: queries to account balances/movements and layout by rows of the form. - ClearReport (command “Clear”) — resetting filled indicators. - Print (command “Print”) — generating the printed form of the blank. - Settings — opening the parameters/settings display dialog. - BeforeSaving / SaveData — packing the tabular document and indicators back into the attribute ReportData. Main form module (MainForm): - OnCreateOnServer — setting the default period, auto-filling the comparative period (the same interval a year ago). - Opening handler — transition to ReportForm2013Q1 with the transfer of selected parameters. Report object module — a typical set for the regulated reporting mechanism: serialization/deserialization of ReportData, support for saving completion versions. 5. Posting and Movements The object is a report, not a document, therefore it does not generate postings and movements in registers. By clicking the “Fill” button, the report only reads accounting data and lays it out in the rows of the total income form. The source of indicators is the movements and balances of accounts from the standard chart of accounts of the RK for the reporting and comparative periods. Key accounts from which the rows of the total income report are gathered: Report Row (IFRS for SMEs) RK Account Comment Revenue (income from sales) 6010 Credit turnover of income from sales of goods Cost of Sales 7010 Debit turnover of cost of goods sold Gross Profit 6010 − 7010 Calculated indicator Related accounting data affecting the formation of indicators and the correctness of income/expense turnovers: - 1210 — short-term accounts receivable from customers; - 1030 — cash on current bank accounts; - 1330 — inventory; - 3310 — short-term accounts payable to suppliers; - 3130 — VAT payable (the current VAT rate in the RK for 2026 is 16%). Indicators are displayed in the selected UnitOfMeasurement rounded according to PrecisionOfUnitOfMeasurement, in separate columns for the reporting and comparative periods. 6. Related Objects and Input Based On - Directory “Organizations” (CatalogRef.Organizations) — source of the attribute Organization and attributes of signatories/attributes included in the form. - Enumeration “RoundingRulesForReporting” (EnumRef.RoundingRulesForReporting) — unit of measurement of indicators. - Standard chart of accounts of the RK — source of numerical data (see section 5). - Subsystem of regulated reporting of the configuration — common mechanism for storing versions, printing, and exporting forms. - Connection with other forms of the IFRS reporting package (balance sheet, cash flow statement, statement of changes in equity) — at the level of a unified package of regulated reporting of the organization. Input based on is not applied for regulated reports (the input based on mechanism is for documents). The report is generated from the regulated reporting section with the indication of the organization and periods. The electronic document flow of the RK (ESF through IS ESF, SNT) is not directly related to this report — it is a financial reporting document, not a tax form or primary document; the export is done through regulated reporting means, not through IS ESF. 7. Extension Points - Filling Algorithm — overriding/complementing the “Fill” procedure through the extension of the form module ReportForm2013Q1 (adding custom rows, adjusting the mapping of accounts to report rows). - Report Form — extending ReportForm2013Q1: adding attributes/commands, changing visibility and formatting of elements of the tabular document. - Unit of Measurement and Rounding — affects the final presentation; when making modifications, consider UnitOfMeasurement and PrecisionOfUnitOfMeasurement. - Multilingualism — attribute LanguageOfFormation (Kazakh/Russian); when customizing the form, support both language versions of the layout. - Versioning of the Form — when a new edition of the regulatory authority's form is released, a new form/layout is added (similarly to 2013Q1); version-specific — the current edition of the form should be checked against the release of the configuration. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_