Buhgalterskaja Otchetnost F1 Page

What the company owns. This is split into Non-current assets (fixed assets, intangible assets) and Current assets (cash, accounts receivable, inventory).

How those assets are financed. This includes Capital and reserves (equity), Long-term liabilities (loans over 1 year), and Short-term liabilities (accounts payable, short-term debt). Reporting Rules for 2025–2026 Accounting Policy buhgalterskaja otchetnost f1

Form 1 provides a "snapshot" of a company's financial health at a specific point in time—traditionally as of . It follows the fundamental accounting equation where Assets = Liabilities + Equity . Key Structure of Form 1 The balance sheet is divided into two main parts: What the company owns