Prepare accounting certificate. A prerequisite for this document – an indication of unaccounted for expenditures of the last period and their causes. This report is the basis for making changes in the column "Losses of past years" in the accounting records.
In any case, do not make changes to the already approved financial statements. It is prohibited by the legislation of the Russian Federation, namely, item 11 of the "Guidance on accounting" approved by Order No. 674, the Ministry of Finance of 22.07.2003.
If you still need to make the appropriate changes, proceed as follows. Make additional entries in December last year. But this option is possible only if the shareholders ' meeting of the company or the parties have not yet approved the financial statements.
Take previously unaccounted costs of previous periods other expenses. To do this, make a corresponding entry on the expense of 91.2, citing a corresponding account, which defines the purpose of this payment.
Make the necessary corrections in the tax records.
Make the required recalculation of the tax base. Consider spending the past unrecorded periods and prepare an amended version of the Declaration in the intervening period. If you are unable to determine the period in which the error was made, take the cost of past periods by the time when the error was detected.
Remember that these costs are taken into account in the Declaration and taken into account when calculating the tax base in the current tax period.