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Working table-as of 01.01.2016
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Dt / (Ct)Fixed assetsRental expensesFinancial assetsStocksDZCommitmentsRevenue
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Balance as of 01.01.2016 according to RAS, thousand rublesWrite-off of Russian revaluation of fixed assetsDebiting a social service itemRevaluation of property, plant and equipment in accordance with IFRSRecognition of a finance lease asset and liabilityDepreciation of a leased assetRecording of lease paymentsAccrual of interest expenseSelecting a map item. parts of the commitmentWrite-off of investmentsRevaluation of investmentsInventory markdownInventory reclass for constructionReclassification
(short-> debt)		RAS reserve-allocationAllowance for doubtful debtsPurchase of materialsAccrual of lease expenses Bonus accrualCredit receivedRevenue productsCost of goodsAllocation of income tax arrearsChanges from the ef-tom to the inventory itemNon-effective amendments to the inventory itemTotal effect of amendments to IFRSsBalance as of 01.01.2016 under IFRS, thousand rubles CheckDescription for CF statement
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Amendment12345678910111213141516171819202122
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Effect on the inventory item (Retained earnings)
no RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectno RE effectREno RE effect
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ASSETS
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Non-current assets
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Fixed assets + construction in progress - - - - - Operating System
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Intangible assets - - - - - NMA
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Deferred tax assets - - - - - she
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Accounts receivable (long-term) - - - - - DZ and advances issued
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DZ reserve (long-term) - - - - - DZ and advances issued
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Long-term investments (financial assets) - - - - - Investment
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Total non-current assets - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Current assets -
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Stocks - - - - - Stocks
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Accounts receivable (short-term) - - - - - DZ and advances issued
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DZ reserve (short-term) - - - - - DZ and advances issued
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Short-term investments (financial assets) - - - - - Investment
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Cash and cash equivalents - - - - - Cash and cash equivalents
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Total current assets - - - - - - - - - - - - - - - - - - - - - - - - - - - ..
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Total assets - - - - - - - - - - - - - - - - - - - - - - - - - - -
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 -
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SHAREHOLDERS ' EQUITY AND LIABILITIES -
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Capital and reserves -
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Ordinary shares - - - - - Share capital
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Reserves (equity) - - - - - Reserves (equity)
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Retained earnings - - - - - Inventory items from previous years
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Total equity and reserves - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Non-current liabilities -
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Long-term loans and borrowings received - - - - - Borrowings
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Financial lease obligations (long-term) - - - - - Required. by brand (kr. +dolgosr.)
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Deferred tax liabilities - - - - - it
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Reserves (long-term) - - - - - Provisions (IAS 37)
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Total non-current liabilities - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Current liabilities -
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Accounts payable - - - - - Short-term loans and accrued liabilities
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Reserves (short-term) - - - - - Provisions (IAS 37)
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Current income tax liabilities - - - - - Income tax payable
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Other taxes payable - - - - - Other taxes
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Short-term borrowings and current portion of long-term borrowings - - - - - Borrowings
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Financial lease obligations (short-term) - - - - - Required. by brand (kr. +dolgosr.)
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Total current liabilities - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Total liabilities and equity - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Check - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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https://exceltable.com/
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