Art. 9 Law on accounting in the last valid version of January 1, 2014.
There are no new versions of the article that have not entered into force.
Compare with the version of the article dated 01/01/2013
Each fact of economic life is subject to registration by the primary accounting document. Not allowed to accept accounting documents that document facts of economic life that did not take place, including those underlying imaginary and sham transactions.
Mandatory details primary accounting document are:
The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person entrusted with accounting and the person with whom an agreement on the provision of accounting services has been concluded shall not be liable for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life.
The forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with budget legislation Russian Federation.
The primary accounting document is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
If the legislation of the Russian Federation or the agreement provides for the submission of a primary accounting document to another person or to a state body on paper, the economic entity is obliged, at the request of another person or government agency at its own expense, make hard copies of the primary accounting document drawn up in the form of an electronic document.
Corrections are allowed in the primary accounting document, unless otherwise provided by federal laws or regulatory documents. legal acts bodies state regulation accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.
If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the withdrawn documents made in accordance with the procedure established by the legislation of the Russian Federation are included in accounting documents.
The Accounting Law was amended in July 2017. Article 9 has undergone significant changes on primary documentation, and the definition of sham and imaginary contracts. AT new edition the obligation of individual entrepreneurs to keep accounting records, including in a simplified form, was also approved. Also, according to the new amendments, a list of enterprises is approved, which is obliged to provide an audit estimate to the accounting report.
Art. 9 FZ 402 on primary documents includes 8 paragraphs. Changes for 2016 affected 1, 2, 3, 4 points of the article.
A sham accounting object is an object that replaces another subject of a transaction in documents to cover up sham contracts. The list of imaginary objects does not include reserve funds specified in the law of the Russian Federation, and the costs of their formation. In other words, paragraph 2 of Article 9 states that it is unlawful to enter unregistered transactions of an economic and financial nature into the accounting documentation, as well as making entries into the accounting on the basis of false documentation;
Clauses 5, 6, 7 and 8 have remained unchanged and are valid in accordance with the previous editions of 2013.
The list of mandatory information on primary accounting acts is established in paragraph 2 of Art. 9. The following details must be specified without fail:
Employees economic sphere, as well as the leaders who make up primary documentation, and persons involved in accounting, it is necessary to study the amendments to F3 - 402, which entered into force in 2017.
You can download Federal Law - 402 "On Accounting" by.
Article 9. Primary accounting documents
1. Each fact of economic life is subject to registration by the primary accounting document. It is not allowed to accept for accounting documents that document facts of economic life that did not take place, including those underlying imaginary and feigned transactions.
2. Mandatory details of the primary accounting document are:
1) the name of the document;
2) date of drawing up the document;
3) the name of the economic entity that prepared the document;
5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
6) the title of the position of the person (persons) who made (have completed) the transaction, operation and responsible (responsible) for its execution, or the title of the position of the person (persons) responsible (responsible) for the registration of the event;
7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.
3. The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person entrusted with accounting and the person with whom the contract for the provision of accounting services is concluded shall not be liable for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life. Written requirements of the chief accountant, other official who is entrusted with accounting, or the person with whom the contract for the provision of accounting services has been concluded, in relation to compliance with the established procedure documentation facts of economic life, submission of documents (information) necessary for accounting to the official who is entrusted with accounting, or to the person with whom an agreement has been concluded on the provision of accounting services, are mandatory for all employees of an economic entity.
4. Forms of primary accounting documents are determined by the head of an economic entity upon the proposal of an official who is entrusted with accounting. Forms of primary accounting documents for organizations public sector are established in accordance with the budget legislation of the Russian Federation.
The primary accounting document is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to make hard copies of the primary accounting document drawn up in form of an electronic document.
7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of the bodies of state regulation of accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.
1. Each fact of economic life is subject to registration by the primary accounting document. It is not allowed to accept for accounting documents that document facts of economic life that did not take place, including those underlying imaginary and feigned transactions.
2. Mandatory details of the primary accounting document are:
1) the name of the document;
2) date of drawing up the document;
3) the name of the economic entity that prepared the document;
5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
6) the title of the position of the person (persons) who made (have completed) the transaction, operation and responsible (responsible) for its execution, or the title of the position of the person (persons) responsible (responsible) for the registration of the event;
7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.
3. The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person entrusted with accounting and the person with whom the contract for the provision of accounting services is concluded shall not be liable for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life. Written requirements of the chief accountant, other official responsible for accounting, or a person with whom an agreement on the provision of accounting services has been concluded, regarding compliance with the established procedure for documenting the facts of economic life, submission of documents (information), necessary for accounting, the official who is entrusted with accounting, or the person with whom the contract for the provision of accounting services is concluded, are mandatory for all employees of the economic entity.
4. Forms of primary accounting documents are determined by the head of an economic entity upon the proposal of an official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.
5. The primary accounting document is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to make hard copies of the primary accounting document drawn up in form of an electronic document.
7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of the bodies of state regulation of accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.
8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the withdrawn documents made in the manner established by the legislation of the Russian Federation are included in accounting documents.
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Large section with mass useful information accounting
1. For the purposes of this federal law are the establishment of uniform requirements for accounting, including accounting (financial) reporting, as well as the creation of a legal mechanism for regulating accounting.
2. Accounting- formation of documented systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and drawing up accounting (financial) statements on its basis.
1. This Federal Law applies to the following persons (hereinafter referred to as economic entities):
2. This Federal Law shall apply when maintaining budget accounting of assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities, transactions that change these assets and liabilities, as well as in the preparation of budget reporting.
3. This Federal Law shall apply when a trustee maintains accounting records of the property transferred to him for trust management and related accounting items, as well as when maintaining, including by one of the legal entities participating in a simple partnership agreement, accounting of the common property of comrades and associated accounting items.
4. This Federal Law shall apply in the course of accounting in the process of fulfilling a production sharing agreement, unless otherwise established by Federal Law No. 225-FZ of December 30, 1995 "On Production Sharing Agreements".
5. This Federal Law shall not apply when creating information necessary for the preparation by an economic entity of reports for internal purposes, reports submitted to a credit institution in accordance with its requirements, as well as reports for other purposes, if the legislation of the Russian Federation and the rules adopted in accordance with it the preparation of such reports does not provide for the application of this Federal Law.
For the purposes of this Federal Law, the following basic concepts are used:
The legislation of the Russian Federation on accounting consists of this Federal Law, other federal laws and regulatory legal acts adopted in accordance with them.
The objects of accounting of an economic entity are:
1. Economic entity is obliged to keep accounting records in accordance with this Federal Law, unless otherwise established by this Federal Law.
2. Accounting in accordance with this Federal Law may not lead:
3. Accounting is kept continuously from dates state registration until the date of termination of activities as a result of reorganization or liquidation.
4. Organizations that have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center" have the right to apply simplified accounting methods, including simplified accounting (financial) reporting established for small businesses.
1. Accounting and storage of accounting documents shall be organized by the head of an economic entity.
2. If an individual entrepreneur, a person engaged in private practice, keep accounting in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, as well as bear other obligations established by this Federal Law for the head of economic subject.
3. The head of an economic entity, with the exception of a credit organization, shall be obliged to entrust bookkeeping to the chief accountant or other official of this entity, or to conclude an agreement on the provision of accounting services. The head of a credit organization is obliged to entrust accounting to the chief accountant. The head of a small and medium-sized business may take over the accounting.
The provisions of paragraph 4 of Article 7 shall not apply to persons on whom, as of the day in force this document entrusted with accounting (of this document).
4. Open joint-stock companies(with the exception of credit organizations), insurance organizations and non-governmental pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are admitted to circulation at auction stock exchanges and (or) other organizers of trade in the market valuable papers(with the exception of credit institutions), in the management bodies of state extra-budgetary funds, in the management bodies of state territorial extra-budgetary funds, the chief accountant or other official who is responsible for accounting must meet the following requirements:
5. Additional requirements for the chief accountant or other official responsible for accounting may be established by other federal laws.
The provisions of paragraph 6 of Article 7 shall not apply to persons who, as of today, by virtue of this document, are entrusted with accounting (this document).
6. Individual, with which an economic entity enters into an agreement on the provision of accounting services, must comply with the requirements established by part 4 of this article. A legal entity with which an economic entity enters into an agreement on the provision of accounting services must have at least one employee who meets the requirements established by paragraph 4 of this article, with whom an employment contract has been concluded.
7. Chief Accountant credit institution must meet the requirements established by central bank Russian Federation.
8. In the event of disagreements regarding the maintenance of accounting between the head of an economic entity and the chief accountant or other official who is entrusted with the maintenance of accounting, or a person with whom an agreement on the provision of accounting services has been concluded:
1. The totality of ways of conducting accounting by an economic entity constitutes its accounting policy.
2. An economic entity independently forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards.
3. When shaping accounting policy in relation to a specific accounting object, a method of accounting is selected from the methods allowed by federal standards.
4. If federal standards do not establish a method of accounting for a specific accounting object, such a method is independently developed based on the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards.
5. Accounting policies must be applied consistently from year to year.
6. Changes in accounting policies may be made under the following conditions:
7. In order to ensure comparability of the accounting (financial) statements for a number of years, the accounting policy is changed from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.
1. Each fact of economic life is subject to registration by the primary accounting document.
2. Mandatory details of the primary accounting document are:
3. The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion.
4. Forms of primary accounting documents shall be approved by the head of an economic entity on the proposal of an official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.
5. The primary accounting document is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to make hard copies of the primary accounting document drawn up in form of an electronic document.
7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of the bodies of state regulation of accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.
8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the withdrawn documents made in the manner established by the legislation of the Russian Federation are included in accounting documents.
1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.
2. Omissions or withdrawals are not allowed when registering accounting objects in accounting registers.
3. Accounting is kept by means of double entry in accounting accounts, unless otherwise established by federal standards.
4. Mandatory details of the accounting register are:
5. Forms of accounting registers are approved by the head of an economic entity on the proposal of an official who is entrusted with accounting. Forms of accounting registers for public sector organizations are established in accordance with the budget legislation of the Russian Federation.
6. The accounting register is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
7. If the legislation of the Russian Federation or an agreement provides for the submission of an accounting register to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, to make, at its own expense, on paper copies of the accounting register drawn up in form of an electronic document.
8. In the accounting register, corrections are not allowed that are not authorized by the persons responsible for maintaining the said register. Correction in the accounting register must contain the date of correction, as well as the signatures of the persons responsible for maintaining this register, indicating their surnames and initials or other details necessary to identify these persons.
9. If, in accordance with the legislation of the Russian Federation, accounting registers are withdrawn, including in the form of an electronic document, copies of the withdrawn registers made in the manner established by the legislation of the Russian Federation are included in accounting documents.
1. Assets and liabilities are subject to inventory.
2. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of accounting registers.
3. The cases, terms and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the economic entity, with the exception of the mandatory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards.
4. The discrepancies revealed during the inventory between the actual availability of objects and the data of accounting registers are subject to registration in accounting in the reporting period to which the date as of which the inventory was carried out refers.
1. Objects of accounting are subject to monetary measurement.
2. Monetary measurement of accounting items is carried out in the currency of the Russian Federation.
3. Unless otherwise established by the legislation of the Russian Federation, the cost of accounting items, expressed in foreign currency, is subject to conversion into the currency of the Russian Federation.
1. Accounting (financial) statements should give fair presentation on the financial position of the economic entity as of the reporting date, the financial result of its activities and the cash flow for the reporting period, which is necessary for users of this reporting to make economic decisions.
2. An economic entity draws up annual accounting (financial) statements, unless otherwise established by other federal laws, regulatory legal acts of the bodies of state regulation of accounting.
3. Annual accounting (financial) statements are prepared for the reporting year.
4. Interim accounting (financial) statements are prepared by an economic entity in cases established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies.
5. Interim accounting (financial) statements are prepared for a reporting period less than a reporting year.
6. Accounting (financial) statements must include performance indicators of all divisions of an economic entity, including its branches and representative offices, regardless of their location.
7. Accounting (financial) statements are prepared in the currency of the Russian Federation.
8. Accounting (financial) statements are considered to be drawn up after signing a hard copy of it by the head of the economic entity.
11. No trade secret regime can be established with regard to accounting (financial) statements.
12. Legal regulation consolidated financial reporting carried out in accordance with this Federal Law, unless otherwise provided by other federal laws.
1. Annual accounting (financial) statements, with the exception of cases established by this Federal Law, consist of a balance sheet, a statement of financial results and annexes thereto.
2. The annual accounting (financial) statements of a non-profit organization, with the exception of cases established by this Federal Law and other federal laws, consist of a balance sheet, a report on the intended use of funds and annexes thereto.
3. The composition of interim accounting (financial) statements, with the exception of cases established by this Federal Law, is established by federal standards.
4. The composition of the accounting (financial) statements of public sector organizations is established in accordance with the budgetary legislation of the Russian Federation.
5. Composition of accounting (financial) statements Central Bank of the Russian Federation is established by Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)".
1. The reporting period for the annual accounting (financial) statements (reporting year) is a calendar year - from January 1 to December 31 inclusive, except for cases of creation, reorganization and liquidation legal entity.
The provision of paragraph 2 of Article 15 shall not apply when changing the type of state (municipal) institution (of this document).
2. The first reporting year is the period from the date of state registration of an economic entity to December 31 of the same calendar year, inclusive, unless otherwise provided by this Federal Law and (or) federal standards.
3. If the state registration of an economic entity, with the exception of a credit institution, is made after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration , inclusive.
4. The reporting period for interim accounting (financial) statements is the period from January 1 to the reporting date of the period for which interim accounting (financial) statements are prepared, inclusive.
5. The first reporting period for interim accounting (financial) statements is the period from the date of state registration of an economic entity to the reporting date of the period for which interim accounting (financial) statements are prepared, inclusive.
6. The date on which the accounting (financial) statements are prepared (reporting date) is the last calendar day of the reporting period, except for cases of reorganization and liquidation of a legal entity.
1. The last reporting year for a reorganized legal entity, except for cases of reorganization in the form of affiliation, is the period from January 1 of the year in which the state registration of the last of the resulting legal entities was carried out until the date of such state registration.
2. When reorganizing a legal entity in the form of affiliation, the last reporting year for a legal entity that is merging with another legal entity is the period from January 1 of the year in which an entry was made in the Unified State Register legal entities on the termination of the activities of the affiliated legal entity, before the date of its introduction.
3. The reorganized legal entity draws up the last accounting (financial) statements as of the date preceding the date of state registration of the last of the legal entities that have arisen (the date of making an entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity).
4. The latest accounting (financial) statements must include data on the facts of economic life that took place in the period from the date of approval of the deed of transfer (separation balance sheet) until the date of state registration of the last of the legal entities that have arisen (the date of making an entry in the Unified State Register of Legal Entities on the termination activities of the affiliated legal entity).
5. The first reporting year for a legal entity that has arisen as a result of reorganization, with the exception of public sector organizations, is the period from the date of its state registration to December 31 of the year in which the reorganization took place, inclusive, unless otherwise established by federal standards.
6. A legal entity that has arisen as a result of reorganization, with the exception of public sector organizations, must draw up the first accounting (financial) statements as of the date of its state registration, unless otherwise established by federal standards.
7. The first accounting (financial) statements are drawn up on the basis of the approved transfer act (separation balance sheet) and data on the facts of economic life that took place in the period from the date of approval of the transfer act (separation balance sheet) to the date of state registration of legal entities arising from the reorganization, for with the exception of public sector organizations (the date of making an entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity).
8. The procedure for compiling accounting (financial) statements of a public sector organization that has arisen as a result of reorganization is established by the authorized federal body.
1. The reporting year for a legal entity in liquidation is the period from January 1 of the year in which an entry on liquidation was made in the Unified State Register of Legal Entities until the date of making such an entry.
2. The last accounting (financial) statements of a liquidated legal entity shall be drawn up by a liquidation commission (liquidator) or by an arbitration manager if the legal entity is liquidated as a result of being declared bankrupt.
3. The latest accounting (financial) statements are drawn up on the date preceding the date of making an entry on the liquidation of a legal entity in the Unified State Register of Legal Entities.
4. The latest accounting (financial) statements are compiled on the basis of the approved liquidation balance sheet and data on the facts of economic life that took place in the period from the date of approval of the liquidation balance sheet to the date of making an entry on the liquidation of the legal entity in the Unified State Register of Legal Entities.
1. Economic entities obliged to prepare accounting (financial) statements, with the exception of organizations of the public sector and the Central Bank of the Russian Federation, submit one mandatory copy of the annual accounting (financial) statements to the state statistics body at the place of state registration.
2. A mandatory copy of the prepared annual accounting (financial) statements shall be submitted no later than three months after the end of the reporting period.
3. Mandatory copies of accounting (financial) statements constitute the state information resource. Interested parties are provided with access to the specified state information resource, except for cases when, in the interests of maintaining state secrets, such access should be limited.
4. The procedure for submitting a mandatory copy of the accounting (financial) statements, as well as the rules for using (including the fee for using, unless otherwise provided by other federal laws) the state information resource provided for by Part 3 of this article are approved by the federal executive body responsible for the development of state policy and legal regulation in the field of state statistical activity.
1. An economic entity is obliged to organize and exercise internal control over the facts of economic life.
2. An economic entity whose accounting (financial) statements are subject to mandatory audit, is obliged to organize and exercise internal control over accounting and preparation of accounting (financial) statements (except for cases when its head has assumed the responsibility for accounting).
Accounting regulation is carried out in accordance with the following principles:
1. Documents in the field of accounting regulation include:
2. Federal and industry standards are mandatory, unless otherwise provided by these standards.
3. Federal standards regardless of type economic activity install:
4. Federal standards may establish special accounting requirements (including accounting policy, accounting chart of accounts and the procedure for its application) of public sector organizations, as well as accounting requirements for certain types of economic activity.
5. Industry standards establish the features of the application of federal standards in certain types of economic activity.
6. Charts of Accounts for Credit Institutions and Non-Credit Financial Institutions and the Procedure for Their Application, the Procedure for Recording Accounting Accounts of Individual Accounting Objects and Grouping Accounting Accounts in Accordance with the Indicators of the Accounting (Financial) Statements of Credit Institutions and Non-Credit Financial Institutions, Forms disclosure of information in the accounting (financial) statements of credit institutions and non-credit financial institutions are established by the regulations of the Central Bank of the Russian Federation.
7. Recommendations in the field of accounting are adopted in order to correctly apply federal and industry standards, reduce the cost of organizing accounting, as well as disseminate best practices in organizing and maintaining accounting, the results of research and development in the field of accounting.
9. Recommendations in the field of accounting may be adopted regarding the procedure for applying federal and industry standards, forms of accounting documents, with the exception of those established by federal and industry standards, organizational forms of accounting, organization of accounting services of economic entities, accounting technology, organization procedure and implementation internal control their activities and accounting, as well as the procedure for the development of standards by these persons.
11. The standards of an economic entity are intended to streamline the organization and maintain its accounting records.
12. The necessity and procedure for developing, approving, changing and canceling the standards of an economic entity are established by this entity independently.
13. The standards of an economic entity are applied equally and equally by all divisions of an economic entity, including its branches and representative offices, regardless of their location.
14. An economic entity that has subsidiaries is entitled to develop and approve its own standards that are mandatory for use by such companies. The standards of the specified entity, which are mandatory for application by the parent company and its subsidiaries, must not create obstacles for such companies to carry out their activities.
15. Federal and industry standards and the regulations of the Central Bank of the Russian Federation provided for by Part 6 of this Article shall not contradict this Federal Law. Industry standards and the regulations of the Central Bank of the Russian Federation provided for by part 6 of this article must not contradict federal standards. Recommendations in the field of accounting, as well as the standards of an economic entity, must not contradict federal, industry standards and the regulations of the Central Bank of the Russian Federation provided for by Part 6 of this Article.
16. Federal and industry standards, as well as the program for the development of federal standards, are approved by regulatory legal acts in the prescribed manner, subject to the provisions of this Federal Law.
17. Documents for the organization and maintenance of accounting by the Central Bank of the Russian Federation, including the chart of accounts and the procedure for its application, are approved in the manner established by Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank Russia)".
1. Bodies of state regulation of accounting in the Russian Federation are the authorized federal body and the Central Bank of the Russian Federation.
2. Regulation of accounting in the Russian Federation may also be carried out by self-regulatory organizations, including self-regulatory organizations of entrepreneurs, other users of accounting (financial) statements, auditors interested in participating in the regulation of accounting, as well as their associations and unions and other non-profit organizations, pursuing the goals of the development of accounting (hereinafter - the subjects non-state regulation accounting).
1. Authorized federal body:
2. The Central Bank of the Russian Federation, within its competence:
Subject of non-state regulation of accounting:
1. To conduct an examination of draft federal standards, an accounting standards council is created under the authorized federal body.
2. The Accounting Standards Board conducts an examination of draft federal standards for:
3. Bodies of state regulation of accounting in the relevant area of economic activity have the right to send draft industry standards that they have received for approval or developed by them to the accounting standards council for examination of such projects.
4. Examination of draft industry standards is carried out in the manner established for the examination of draft federal standards.
5. The composition of the accounting standards council includes:
6. The composition of the accounting standards council is approved by the head of the authorized federal body. Proposals on candidates for members of the accounting standards council, with the exception of representatives of the authorized federal body, are submitted to the authorized federal body by subjects of non-state regulation of accounting, the Central Bank of the Russian Federation, scientific organizations and higher educational institutions.
7. Candidates for members of the accounting standards council must have a higher professional education, an impeccable business (professional) reputation and professional experience in the field of finance, accounting or auditing.
8. The chairman of the council for accounting standards is elected at the first meeting of the council from among the representatives of the subjects of non-state regulation of accounting included in its composition. The chairman of the accounting standards board has at least two deputies.
9. The secretary of the council for accounting standards is a representative of the authorized federal body from among the members of the council.
10. Meetings of the accounting standards council are convened by its chairman, and in the absence of the chairman by an authorized deputy chairman as necessary, but at least once every three months. The meeting is considered competent if at least two thirds of the members of the accounting standards council are present.
11. Decisions of the council on accounting standards are made by a simple majority of votes of the members of the council participating in its meeting.
12. Meetings of the Accounting Standards Board are public.
13. Information about the activities of the accounting standards board should be open and publicly available.
14. The regulation on the accounting standards council is approved by the authorized federal body. The regulations of the accounting standards council are approved by this council independently at the first meeting.
1. Federal standards are developed and approved in accordance with the federal standards development program.
2. Bodies of state regulation of accounting and subjects of non-state regulation of accounting submit proposals on the program for the development of federal standards to the authorized federal body.
3. The authorized federal body approves the program for the development of federal standards in agreement with the Central Bank of the Russian Federation.
4. The program for the development of federal standards must be revised annually in order to ensure that federal standards meet the needs of users of accounting (financial) statements international standards, the level of development of science and practice of accounting.
5. The authorized federal body shall ensure that the federal standards development program is available to the Central Bank of the Russian Federation, subjects of non-state regulation and other interested parties (hereinafter referred to as interested parties) for familiarization.
6. The rules for the preparation and clarification of the program for the development of federal standards are approved by the authorized federal body.
1. The developer of the federal standard (hereinafter - the developer) can be any subject of non-state regulation of accounting.
2. Notification of the development of a federal standard shall be sent by the developer to the authorized federal body, published in a printed publication determined by the authorized federal body (hereinafter referred to as the printed edition), and posted on the official websites of the authorized federal body and the developer in the information and telecommunication network "Internet" (hereinafter - Internet").
3. Not later than 10 working days after the date of publication of the notice of the development of the federal standard in the printed edition, the developer publishes the draft federal standard in the printed edition and places it on his official website on the Internet. The draft federal standard, posted on the official website of the developer on the Internet, should be available for review without charging a fee. The developer is obliged, at the request of the interested person, to provide him with a copy of the draft federal standard on paper. The fee charged by the developer for providing the specified copy on paper cannot exceed the costs of its production and shipment. No fee shall be charged for providing the said copy to state accounting regulation bodies and subjects of non-state accounting regulation.
4. From the date of publication of the draft federal standard in a printed publication, the developer conducts a public discussion of the federal standard. The term for public discussion of a draft federal standard cannot be less than three months after the day of publication of the said draft in a printed publication. Notification of the completion of the public discussion of the draft federal standard shall be sent by the developer to the authorized federal body, published in a print publication and posted on the official websites of the authorized federal body and the developer on the Internet.
5. During the period of public discussion of the draft federal standard, the developer:
6. The developer is obliged to keep the comments received in writing until the approval of the federal standard and submit them to the authorized federal body upon his request.
7. The finalized draft of the federal standard is published by the developer in the same printed edition no later than 10 working days after the day of publication of the notice of completion of the public discussion of the draft federal standard in a printed publication. At the same time, the developer posts on his official website on the Internet a revised draft of the federal standard and a list of comments received in writing from interested parties. These documents posted on the official website of the developer on the Internet should be available for review without charging a fee.
9. The finalized draft of the federal standard, together with a list of comments received in writing from interested parties, is submitted by the developer to the authorized federal body, which organizes the examination of this draft.
10. The Accounting Standards Board prepares, within a period of not more than two months from the date of submission by the developer of the draft federal standard, a reasoned proposal to accept such a draft for approval or to reject it on the basis of the documents specified in Part 9 of this Article and taking into account the results of the examination. Such a proposal, together with the documents specified in part 9 of this article and the results of the examination, shall be sent to the authorized federal body.
11. The authorized federal body, on the basis of the documents submitted by the accounting standards council, within a period of not more than one month, accepts the draft federal standard for approval or rejects it. The draft federal standard accepted for approval is prepared and approved by the authorized federal body in accordance with the established procedure.
12. A draft federal standard proposed by the accounting standards council for adoption may be rejected if it does not comply with the legislation of the Russian Federation.
13. If the draft federal standard is rejected, a reasoned decision of the authorized federal body with the attachment of the documents specified in Part 9 of this Article shall be sent to the developer of the draft federal standard within a period of not more than 10 working days after the date of adoption of such a decision.
14. Amendments to the federal standard or its cancellation are carried out in the manner established by this article. Amendments to the federal standard due to changes in the legislation of the Russian Federation may be made at the initiative of the authorized federal body.
1. The authorized federal body develops federal standards:
2. The development of the federal standard by the authorized federal body is carried out in the manner established by this Federal Law.
1. Primary accounting documents, accounting registers, accounting (financial) statements are subject to storage by an economic entity for the periods established in accordance with the rules for organizing state archives, but not less than five years after the reporting year.
2. Accounting policy documents, standards of an economic entity, other documents related to the organization and maintenance of accounting, including tools that ensure the reproduction of electronic documents, as well as authentication electronic signature, are subject to storage by an economic entity for at least five years after the year in which they were used for the preparation of accounting (financial) statements for the last time.
3. An economic entity must provide safe conditions storage of accounting documents and their protection from changes.
1. Until the federal and sectoral standards provided for by this Federal Law are approved by state accounting regulatory bodies, the rules for maintaining accounting and compiling financial statements approved by the authorized federal executive bodies and the Central Bank of the Russian Federation before the date this Federal Law enters into force shall apply.
1.1. Accounting regulations approved by the Ministry of Finance of the Russian Federation in the period from October 1, 1998 until the day this Federal Law enters into force shall be recognized as federal standards for the purposes of this Federal Law. At the same time, the requirement established by the second sentence of Part 15 of Article 21 of this Federal Law that industry standards and the regulatory acts of the Central Bank of the Russian Federation provided for by Part 6 of Article 21 of this Federal Law shall not contradict federal standards shall not apply to these provisions.
2. The provisions of Parts 4 and this Federal Law shall not apply to persons who, as of the day this Federal Law enters into force, are entrusted with accounting.
3. The provision of this Federal Law shall not apply when changing the type of state (municipal) institution.
Recognize invalid:
The president
Russian Federation
D. MEDVEDEV
Moscow Kremlin
December 6, 2011
N 402-FZ
