employee
student
Russian Federation
The article discusses the essence, content, procedure for implementing the final accounting procedures - the reformation of the balance sheet associated with the formation of the financial results of the enterprise and their reflection in accounting and reporting. The interpretations of the concept of "balance reformation" have been investigated. The author's definition is formulated, reflecting not only the accounting process itself, but also the sequence, stages (time periods) of the reform procedures. Detailed is the procedure for closing accounting accounts, which reveal the current financial result, characterized as the first stage of reforms. The content of the second (final) stage of the reformation, which consists in the process of zeroing the account 99 "Profit and loss" and the formation of the flooded stay (losses) of previous years, was also investigated. The periods of reformation of balance sheets of various types of enterprises, including credit institutions, joint-stock companies, were clarified.
accounting, financial, reporting, reformation, balance sheet, profit, loss, financial, results, dividends
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