PBUs are developed and approved by the Ministry of Finance of the Russian Federation; currently there are 21 regulations in force that establish the rules for maintaining accounting records.
This PBU establishes the rules for the formation of accounting policies by the chief accountant or other person entrusted with maintaining the accounting records of the organization. The document regulates the procedure for approving: a working chart of accounts, forms of primary accounting documents, accounting registers, the procedure for conducting an inventory of the organization's assets and liabilities, methods for assessing assets and liabilities, document flow rules and technology for processing accounting information. In addition, the regulation establishes the procedure and rules for making changes to the organization’s accounting policies.
This Regulation discloses the procedure for the formation and disclosure in accounting and reporting of information on income, expenses and financial results of organizations that are contractors or subcontractors in construction contracts, the duration of work for which is long-term in nature and amounts to more than one reporting year or the start and end dates of which fall within for different reporting years. In addition, the PBU under consideration is used when accounting for contracts for the provision of services in the field of architecture, engineering and technical design in construction and other services inextricably linked with the facility under construction. The document defines the requirements for the organization of accounting objects under these agreements, the conditions for recognizing income and expenses, as well as the rules for determining the financial result.
The document establishes the specifics of the formation in accounting and reporting of information about assets and liabilities, the value of which is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the laws of the Russian Federation. PBU regulates the procedure for converting the value of assets and liabilities expressed in foreign currency into rubles, the requirements for accounting for exchange rate differences, and also establishes the procedure for reflecting in the accounting records assets and liabilities used by the organization to conduct business outside the Russian Federation.
This PBU establishes the composition, content and methodological basis for the formation of financial statements - a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms. The document defines a list of forms of financial statements and general requirements for them: rules for evaluating articles of financial statements, auditing of financial statements.
The regulation establishes the rules for the formation in accounting of information about the organization's inventories. Determines the procedure for assessing inventories and the requirements for the procedure for accounting for actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties, etc.). Regulates the procedure for determining their cost upon transfer to production and other disposal and the requirements for disclosure of information in financial statements.
The regulation establishes requirements for the rules for the formation in accounting of information about fixed assets of an enterprise. The criteria by which an asset is accepted by an organization for accounting as a fixed asset are described. The methodology for assessing fixed assets and the composition of costs for forming the initial cost of an object is revealed (amounts paid in accordance with the contract to the supplier; costs of delivering the object, customs duties and customs fees, interest on loans, etc.). Methods for calculating depreciation of fixed assets are established: linear, reducing balance method, method of writing off value by the sum of the numbers of years of useful life, method of writing off value in proportion to the volume of production (work). The procedure for accounting for the organization’s costs for repairs and restoration of facilities. Requirements for recording in accounting transactions of disposal of fixed assets in the following cases: sale, termination of use due to moral or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (share) capital of another organization, mutual fund and in other cases.
For accounting purposes, an event after the reporting date is recognized as a fact of economic activity that has had or may have an impact on the financial condition, cash flow or results of operations of the organization and that occurred in the period between the reporting date and the date of signing the financial statements for the reporting year. This PBU establishes the procedure for reflecting in the financial statements of commercial organizations (except credit institutions), which are legal entities under the legislation of the Russian Federation, events after the reporting date. Determines the requirements for reflecting such events and their consequences in financial statements. The appendix to the PBU provides an approximate list of facts of economic activity that can be recognized as events after the reporting date.
A conditional fact of economic activity in accordance with PBU is a fact of economic activity occurring as of the reporting date, regarding the consequences of which and the likelihood of their occurrence in the future there is uncertainty, i.e. the occurrence of consequences depends on whether one or more uncertain events occur or not occur in the future. This Regulation establishes the procedure for reflecting conditional facts of economic activity and their consequences in the financial statements of commercial organizations. Determines the composition of contingent facts for accounting. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms. Disclosure of information about the consequences of contingent facts in the financial statements of the organization.
In accordance with PBU 9/99, the income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets, cash, other property or the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from property owners. The document establishes the rules for the classification of income, discloses the list, composition of the organization’s income and the procedure for their recognition. This PBU is used by commercial organizations (with the exception of credit and insurance) and regulates the procedure for reflecting information.
Determines the rules for the formation in accounting of information about the expenses of enterprises, classifies their composition and establishes conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing selling and administrative expenses in financial statements.
This Regulation establishes the procedure for disclosing information about related parties in financial statements. Determines the list of transactions with a related party, as well as the mandatory composition of information subject to disclosure.
The provision is applied by an organization when preparing consolidated financial statements if it has subsidiaries and dependent companies, as well as if it is entrusted with the preparation of consolidated financial statements by the constituent documents of associations of legal entities (associations, unions, etc.) created on a voluntary basis.
The document establishes the rules for the formation in accounting of information on the receipt and use of state aid provided to commercial organizations (except for credit organizations) that are legal entities under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in the economic benefit of a particular organization as a result of the receipt of assets (cash) , other property).
Establishes the rules for the formation in accounting and financial statements of information on intangible assets of organizations. Determines the conditions for accepting an object for accounting as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for operations related to granting (receiving) the right to use intangible assets.
PBU discloses the specifics of the formation in accounting and financial statements of information on the costs associated with the fulfillment of obligations on loans received (including the attraction of borrowed funds by issuing promissory notes, issuing and selling bonds) and loans (including commodity and commercial).
Establishes the procedure for disclosing information on discontinued activities in the financial statements of commercial organizations. Describes the concept of discontinued activity, the conditions for its recognition and assessment. Specifies requirements for disclosure of information in reporting.
This Regulation establishes the rules for the formation in the accounting and financial statements of commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions), information on expenses associated with the implementation of research, development and technological work.
This PBU determines the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations of corporate income tax for organizations recognized in the manner established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and budgetary institutions), and also determines the relationship of the indicator, reflecting profit (loss), calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter - accounting profit (loss)), and the tax base for income tax for the reporting period (hereinafter - taxable profit (loss)), calculated in the manner established by the legislation of the Russian Federation on taxes and fees.
Determines the rules for the formation in accounting and reporting of information about the organization’s financial investments. Rules for their initial and subsequent assessment, disposal, as well as requirements for the procedure for determining income and expenses on financial investments.
This Regulation establishes the rules and procedure for disclosing information about participation in joint activities in the financial statements of commercial organizations (except credit institutions) that are legal entities under the laws of the Russian Federation. Expands the concepts: jointly carried out operations, jointly used assets and joint activities. Determines requirements for disclosure of information in financial statements.
This PBU establishes the rules for recognizing and disclosing in the financial statements information about changes in estimated values and establishes the procedure for disclosing such data in the explanatory note to the financial statements.
PBU 2016 are presented on our website. In total, there are 24 PBUs operating in the Russian Federation. Download them.
Please note that. Account for assets according to the new rules. Read more in the magazine
Accounting standards today are accounting regulations (PBU). There are 24 of these PBUs in total. Small businesses may not use all PBUs in 2016.
by order of the Ministry of Finance of Russia dated March 11, 2009 No. 22n (Bulletin of regulatory acts of federal executive authorities, No. 16, 04/20/2009); by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Rossiyskaya Gazeta, No. 271, 12/01/2010) (...
ORDER, PBU of the RUSSIAN MINISTRY OF FINANCE dated October 6, 2008 No. 106n, PBU1/2008, PBU21/2008
2.by order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n (Rossiyskaya Gazeta, No. 108, 06/19/2002) (put into effect starting with the 2002 financial statements); by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n (...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated March 30, 2001 No. 26n, PBU6/01
3.ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 05/06/1999 No. 33n, PBU10/99
4.by order of the Ministry of Finance of Russia dated December 25, 2007 No. 147n (Rossiyskaya Gazeta, No. 24, 02/06/2008) (came into force with the financial statements of 2008); by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Russian...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 27, 2006 No. 154n, PBU3/2006
5.by order of the Ministry of Finance of Russia dated February 11, 2008 No. 23n (Rossiyskaya Gazeta, No. 55, 03/14/2008) (came into force with the 2008 financial statements); by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Russian...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 19, 2002 No. 114n, PBU18/02
6.by order of the Ministry of Finance of Russia dated February 14, 2012 No. 23n (Rossiyskaya Gazeta, No. 61, 03/21/2012) (came into force with the annual financial statements for 2011); by order of the Ministry of Finance of Russia dated April 27, 2012 No. ...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated December 13, 2010 No. 167n, PBU8/2010
7.ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated June 28, 2010 No. 63n, PBU22/2010
8.by order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n (Rossiyskaya Gazeta, No. 297, December 31, 2006) (came into force with financial statements in 2007); by order of the Ministry of Finance of Russia dated March 26, 2007 No. 26n (...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 06/09/2001 No. 44n, PBU5/01
9.ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated December 10, 2002 No. 126n, PBU19/02
10.by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n (Bulletin of regulatory acts of federal executive authorities, No. 7-8, 02/14/2000, 02/21/2000); by order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n (Rossiyskaya Gazeta, No. 91-92, ...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 05/06/1999 No. 32n, PBU9/99
11.by order of the Ministry of Finance of Russia dated April 23, 2009 No. 35n (Rossiyskaya Gazeta, No. 94, 05/27/2009); by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Rossiyskaya Gazeta, No. 271, 12/01/2010) (came into force on January 1, 2011...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated October 24, 2008 No. 116n, PBU2/2008
12.by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Rossiyskaya Gazeta, No. 271, 12/01/2010) (came into force on January 1, 2011); by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n (Bulletin of regulatory acts...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated December 27, 2007 No. 153n, PBU14/2007
13.ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 02.02.2011 No. 11n, PBU23/2011
14.by order of the Ministry of Finance of Russia dated September 18, 2006 No. 115n (came into force starting from the annual financial statements for 2006); by order of the Ministry of Finance of Russia dated November 8, 2010 No. 142n (Financial newspaper, No. ...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 07/06/1999 No. 43n, PBU4/99
15.by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n (Rossiyskaya Gazeta, No. 271, 12/01/2010) (came into force on January 1, 2011); by order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n (Bulletin of regulatory acts...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 06.10.2008 No. 107n, PBU15/2008
16.by order of the Ministry of Finance of Russia dated December 20, 2007 No. 143n (Rossiyskaya Gazeta, No. 18, 01/30/2008); by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n (Official Internet portal of legal information www.pravo.gov.ru, 05/06/2015, No. 0001201505060015).
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 25, 1998 No. 56n, PBU7/98
17.In order to improve the legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by resolution...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated April 29, 2008 No. 48n, PBU11/2008
18.ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 24, 2003 No. 105n, PBU20/03
19.by order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n (Rossiyskaya Gazeta, No. 242, October 27, 2006) (came into force starting with the annual financial statements for 2006).
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 19, 2002 No. 115n, PBU17/02
20.In order to improve the legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by resolution...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated November 8, 2010 No. 143n, PBU12/2010
21.In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 No. 283, ...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated October 16, 2000 No. 92n, PBU13/2000
22.by order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n (Rossiyskaya Gazeta, No. 242, October 27, 2006) (came into force starting with the annual financial statements for 2006); by order of the Russian Ministry of Finance dated...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 07/02/2002 No. 66n, PBU16/02
23.In order to improve the legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by resolution...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated 06.10.2011 No. 125n, PBU24/2011
24.by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n (Bulletin of regulatory acts of federal executive authorities, No. 7-8, 02/14/2000, 02/21/2000); by order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n (Rossiyskaya Gazeta, No. 92-93, ...
ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIA dated July 29, 1998 No. 34n
Small businesses are not obliged to apply PBUs, which directly state the possibility of non-application of PBUs by small businesses. See the full bank of postings.
In particular, in 2016, PBU may not be applied:
Small businesses also may not revaluate fixed assets (PBU 6/01) and intangible assets (PBU 14/2007).
Currently, the rules for the formation and disclosure of accounting policies of organizations are established by PBU 1/2008. Based on this document, when developing accounting policies, the following are approved (clause 4 of PBU 1/2008):
When simplifying accounting, the organization must reflect this information in its accounting policy (clause 4 of PBU 1/2008).
Accounting policies for accounting purposes must be applied consistently from year to year from the inception of the organization. Such rules are enshrined in Part 5 of Article 8 of Law No. 402-FZ.
1) changes in the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;
2) development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
3) a significant change in the conditions of activity of an economic entity.
Changes in accounting policies must be introduced from the beginning of the financial year, unless a different date is determined by the very reason for the changes (clause 7 of article 8 of Law No. 402-FZ, clause 12 of PBU 1/2008). Changes to the accounting policy must be approved by the head of the organization by issuing the appropriate order or regulation (Part 1, Article 7, Part 2, Article 8 of Law No. 402-FZ, clauses 8, 11 PBU 1/2008).
Do not forget that the accounting policy must be approved by the manager before the beginning of the year, so even if you are making an accounting policy for 2016 only now, approve it anyway by the end of 2016.
Let us give an example of an accounting policy according to the simplified tax system for small businesses, in which all the necessary accounting regulations are disclosed
The accounting policies for accounting purposes are developed in accordance with
Law of December 6, 2011 No. 402-FZ “On Accounting”,
Regulations on accounting and financial reporting in
of the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n), PBU 1/2008 “Accounting policies of organizations” (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n), Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On
forms of financial statements of organizations."
Elements and principles of accounting policies:
1. Accounting is carried out by the structural unit (accounting),
headed by the chief accountant.
3. Accounting is carried out automatically using a work plan
accounts according to Appendix 1.
Reason: clause 8 of the Regulations on accounting and accounting
4. In the financial statements, the consequences of changes in accounting policies are reflected prospectively.
Reason: clause 15.1 of PBU 1/2008.
5. Separate divisions of the organization are not allocated to a separate balance sheet.
6. Unified forms of primary accounting documents are used
forms approved by the federal executive authorities of the Russian Federation. The list of forms approved for use in the organization is given in the appendix to this accounting policy.
7. The right to sign primary accounting documents is granted to officials
persons listed in Appendix 2.
8. Accounting is carried out using a unified accounting register - a book of recording facts of economic activity, approved in the appendix to this accounting policy.
Reason: Article 10 of the Law of December 6, 2011 No. 402-FZ, information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On accounting."
9. The reporting period for the preparation of internal interim accounting
reporting is calendar month.
Reason: part 3 of article 14, part 5 of article 13, part 4 of article 15 of the Law of December 6
2011 No. 402-FZ, paragraph 49 PBU 4/99.
10. The criterion for determining the level of materiality is set at 5
percent of the value of an accounting object or financial reporting item.
Reason: clause 3 of PBU 22/2010, clause 11 of PBU 4/99.
11. A significant error identified after the date of signing of the annual financial statements is corrected by entries for the current period in the relevant accounting accounts in the month in which the error was identified, without retrospective recalculation of the financial statements.
Reason: clauses 9 and 14 of PBU 22/2010.
12. An inventory of property and liabilities is carried out once a year before
preparation of the annual balance sheet, as well as in other cases provided for by
legislation, federal and industry standards governing
accounting.
13. Revaluation of fixed assets is not performed.
Reason: clause 15 of PBU 6/01.
14. An object is accepted for accounting as a fixed asset if it is intended
for use in the statutory activities of the organization, for management needs.
In this case, the following conditions must be simultaneously met:
· the object is intended to be used for a long time, then
there are over 12 months;
· the organization does not intend the subsequent resale of this object;
· the cost of the object exceeds 40,000 rubles.
Reason: paragraphs 3-5 of PBU 6/01.
15. Useful lives of fixed assets are determined by
Classification of fixed assets, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
Reason: clause 20 PBU 6/01, paragraph 2 of clause 1 of the resolution of the Government of the Russian Federation dated
January 1, 2002 No. 1.
16. Reducing factors are not applied to the current rates of depreciation of fixed assets.
17. Depreciation for all fixed assets is calculated linearly
way.
Reason: clause 18 of PBU 6/01.
18. Items with a useful life of more than 12 months and an initial cost of no more than 40,000 rubles. are written off as they are put into operation.
Reason: clause 5 of PBU 6/01.
19. Costs for current and major repairs of property are included in the expenses of the organization
reporting period, excluding costs for regular repairs carried out in accordance with technological requirements.
20. All production inventories accounted for in accounts 07 “Equipment for installation”, 10 “Materials”, 11 “Animals for growing and fattening” can be reflected in the generalized account 10 “Materials”.
Reason: subparagraph “a” of paragraph 3.1 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013.”
21. To summarize information about finished products and goods, account 41 “Goods” is used (instead of accounts 41 “Goods” and 43 “Finished Products”).
Reason: subparagraph “c” of paragraph 3.1 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013.”
22. The unit of accounting for inventories is the item number of the material stock.
Reason: clause 3 of PBU 5/01.
23. Purchased inventories are reflected in accounting at actual
cost without using account 16 “Deviations in the cost of material
values."
Reason: clause 5 of PBU 5/01, clause 80 of the Guidelines approved
by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, Chart of accounts
accounting and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
24. Upon disposal, all groups of inventories are assessed according to
average cost.
Reason: clause 16 of PBU 5/01.
25. All types of inventories are reflected in accounting at the prices of their acquisition from suppliers
without using account 16 “Deviations in the cost of material assets.”
Reason: clause 13 of PBU 5/01, Chart of Accounts and Instructions for
its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), paragraph 60 of the Regulations on accounting and accounting
reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
26. The actual cost of goods is formed taking into account transportation and procurement costs when purchasing them.
Reason: clause 6 of PBU 5/01, Chart of Accounts and Instructions for its application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
27. Revaluation of intangible assets is not carried out.
Reason: clause 17 of PBU 14/07.
28. Impairment of intangible assets is not reflected in accounting.
Reason: clause 22 of PBU 14/07.
29. Depreciation for all intangible assets is calculated using the straight-line method.
Reason: clause 28 of PBU 14/2007.
30. To summarize information on the costs associated with the production and sale of products (works, services), account 20 "Main production" is used (instead of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 " General business expenses”, 28 “Defective production”, 29 “Servicing industries and farms”), 44 “Sales expenses”.
Reason: subparagraph “b” of paragraph 3.1 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting””.
31. To summarize information about accounts receivable and payable, account 76 “Settlements with various debtors and creditors” is used (instead of accounts 62 “Settlements with buyers and customers”, 71 “Settlements with accountable persons”, 73 “Settlements with personnel for other transactions” , 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”, 79 “Intra-business settlements”).
Reason: subparagraph “d” of paragraph 3.1 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013.”
32. All borrowing costs are recognized as other expenses.
Reason: clause 7 of PBU 15/2008.
33. To account for funds in banks, account 51 “Settlement accounts” is used (instead of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks”, 57 “Transfers in transit”).
Reason: subparagraph “a” of paragraph 3.2 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013.”
34. For capital accounting, account 80 “Authorized capital” is used (instead of accounts 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital”).
Reason: subparagraph “b” of paragraph 3.2 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013.”
35. Revenue is recognized in accounting as funds are received from buyers (customers) subject to the conditions specified in subparagraphs “a”, “b”, “c” and “d” of paragraph 12 of PBU 9/99. Expenses are recognized when debt is settled.
Determine market value, adjusted quarterly. reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
51. To prepare interim and annual financial statements, the forms of balance sheet and profit and loss statement are used in accordance with Appendix 5 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.
Reason: clause 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
52. Accounting statements are presented in a reduced volume. The decision on whether to include a statement of changes in capital and a statement of cash flows in the financial statements is determined by the need to provide in the appendices to the balance sheet and profit and loss statement the most important information, without which knowledge it is impossible to assess the financial position of the organization or the financial results of its activities.
Reason: paragraph 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
Accounting Regulations (PBU) are Russian national accounting standards. RAS regulate the organization of accounting and the procedure for keeping records of assets, liabilities or events of economic activity. Compliance with the requirements and methodological recommendations set out in the PBU is mandatory.
Accounting regulations are developed and approved by the Ministry of Finance of the Russian Federation. The table presented contains all currently valid PBUs (24 in total) with changes relevant for 2019. PBUs have already been published with changes that come into force in 2019. The table shows the PBU number, its name (you can follow the link to the full text of the Regulations), as well as the start date of the PBU and the date of its last change.
In the coming years, there will be another large-scale update of federal accounting standards. By following the link you can download the Order of the Ministry of Finance of the Russian Federation, which indicates all PBUs and dates of planned updates.
Table of PBUs in force in 2019
| PBU number | Name of PBU | Order of the Ministry of Finance | Last modified |
| without a number | Regulation on accounting and financial reporting in the Russian Federation | No. 34n dated July 29, 1998 | No. 74n dated 11.104.2018 |
|
PBU 1/2008 |
Accounting policy of the organization |
No. 106n dated 10/06/2008 |
No. 69n dated 04/28/2017 |
|
PBU 2/2008 |
Accounting for construction contracts |
No. 116n dated October 24, 2008 |
No. 57n dated 04/06/2015 |
|
PBU 3/2006 |
Accounting for assets and liabilities, the value of which is expressed in foreign currency |
No. 154n dated November 27, 2006 |
No. 180n dated 09.11.2017 |
|
PBU 4/99 |
No. 43n dated 07/06/1999 |
No. 142n dated 08.11.2010 |
|
|
PBU 5/01 |
No. 44n dated 06/09/2001 |
No. 64n dated 05/16/2016 |
|
|
|
|||
|
PBU 6/01 |
No. 26n dated March 30, 2001 |
No. 64n dated 05/16/2016 |
|
|
PBU 7/98 |
No. 56n dated November 25, 1998 |
No. 57n dated 04/06/2015 |
|
|
PBU 8/2010 |
No. 167n dated December 13, 2010 |
No. 57n dated 04/06/2015 |
|
|
PBU 9/99 |
No. 32n dated 05/06/1999 |
No. 57n dated 04/06/2015 |
|
|
PBU 10/99 |
No. 33n dated 05/06/1999 |
No. 57n dated 04/06/2015 |
|
|
PBU 11/2008 |
No. 48n dated 04/29/2008 |
No. 57n dated 04/06/2015 |
|
|
PBU 12/2010 |
No. 143n dated 08.11.2010 |
No. 143n dated 08.11.2010 |
|
|
PBU 13/2000 |
No. 92n dated 10/16/2000 |
No. 115n dated September 18, 2006 |
|
|
PBU 14/2007 |
No. 153n dated December 27, 2007 |
No. 64n dated 05/16/2016 |
|
|
PBU 15/2008 |
No. 107n dated 10/06/2008 |
No. 57n dated 04/06/2015 |
|
|
PBU 16/02 |
No. 66n dated 07/02/2002 |
No. 57n dated 04/06/2015 |
|
|
PBU 17/02 |
No. 115n dated November 19, 2002 |
No. 64n dated 05/16/2016 |
|
|
PBU 18/02 |
No. 114n dated November 19, 2002 |
No. 57n dated 04/06/2015 |
|
|
PBU 19/02 |
No. 126n dated December 10, 2002 |
No. 57n dated 04/06/2015 |
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PBU 20/03 |
No. 105n dated November 24, 2003 |
No. 116n dated September 18, 2006 |
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PBU 21/2008 |
No. 106n dated 10/06/2008 |
No. 132n dated October 25, 2010 |
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PBU 22/2010 |
No. 63n dated 06/28/2010 |
No. 57n dated 04/06/2015 |
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PBU 23/2011 |
No. 11n dated 02/02/2011 |
No. 11n dated 02/02/2011 |
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PBU 24/2011 |
No. 125n dated 10/06/2011 |
No. 125n dated 10/06/2011 |
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In Russia, a four-level system of legal regulation of accounting has developed.
First (legislative) level -federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, establishing uniform legal and methodological standards for organizing and maintaining accounting records in Russia. Also, the right to regulate accounting is granted to the Central Bank of the Russian Federation, the Federal Commission for the Securities Market, and other departments. The rules contained in other federal laws and affecting issues of accounting and financial reporting must comply with the Federal Law “On Accounting”.
Second (normative) level— accounting regulations (PBU, Russian standards), approved by the Ministry of Finance of the Russian Federation, which set out the principles and basic rules of national accounting; accounting provisions in accordance with IFRS (International Financial Reporting Standards), approved by Order of the Ministry of Finance dated December 28, 2015 No. 217n. The normative level also includes the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n), Regulations on documents and document flow in accounting (approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105) .
Third (methodological) level- instructions, recommendations and guidelines for accounting, other documents of an instructive or advisory nature that answer practical accounting questions and are not included in the previous level. Prepared and approved by federal authorities, ministries, and professional associations of accountants on the basis of documents of the first and second levels. Documents at this level include instructions for filling out financial reporting forms, guidelines for taking inventory of property and financial obligations, guidelines for accounting for costs included in distribution and production costs, and financial results at enterprises.
Fourth level- documents that are developed by the enterprise itself and determine the organization and maintenance of accounting for certain types of property, liabilities and business transactions. These are working documents of organizations for internal use, approved by the head of the organization within the framework of the adopted accounting policy. At this level, the main regulatory document on accounting is the accounting policy of the organization. The purpose of this level is to determine the procedure for maintaining accounting records of transactions for which the current acts do not provide for a specific procedure or there is variability. These documents, their content, principles of construction and interaction with each other, as well as the procedure for preparation and approval are determined by the head of the organization.
Accounting in Russian companies is subject to strict regulation of legally approved provisions. The abbreviation PBU has become familiar to any accountant, and the content of these documents is a determining factor in the implementation of competent accounting in almost all areas of application. RAS, prescribed in the provisions, regulate the procedure for maintaining records of assets (current and non-current), liabilities, funds, transactions/events in the main or auxiliary activities of each domestic enterprise.
PBUs are approved by the Ministry of Finance, and the legislative nature of these regulatory documents requires strict and detailed implementation of the methods and recommendations presented in them. Accounting regulations relevant for financiers in 2017 include 24 documents. Let's get acquainted with the most common of them.
Each enterprise, when determining methods for developing accounting policies and maintaining records, inventories, depreciation of non-current assets and operating results of the formation, relies on the recommendations presented in PBU 1/2008 “Accounting Policies”.
Accounting for material assets is extensive and varied. Therefore, legislators have approved several accounting provisions that regulate various aspects of a company’s life. For example, PBU 5/01 “Accounting for Inventory and Inventory” establishes general rules for recording information about inventories - materials, raw materials, finished products or goods. The various specifics of the activities of enterprises, in particular those working with assets whose value is expressed in foreign currency, requires the use of a special accounting methodology recommended in PBU No. 3/2006.
Features of accounting, depreciation, mothballing or liquidation of real estate and property whose useful life exceeds a year are interpreted by PBU 6/01 for accounting of fixed assets. Recently, the most important component in a company’s successful image are factors such as business reputation, technology secrets (know-how), trademarks or unique software products, i.e. intangible assets. Accounting for intangible assets is determined by PBU No. 14/2007.
For construction organizations specializing in contracting activities, PBU 2/2008 on maintaining and recording construction contracts is relevant. The procedure for accounting for financial investments in Russian organizations is established by PBU 19/02, and the correct distribution of expenses on loans and borrowings is established by PBU 15/2008.
Companies that receive and use state aid rely on Accounting Regulation 13/2000 “Accounting for State Assistance”, which determines the correct formation of receipts and expenditures of budget funds.
The correct attribution of expenses for research, technological and design activities of the enterprise is considered by PBU 17/02, and the specifics of income tax calculations are considered by PBU 18/02.
The generation of income and expenses of companies is regulated by PBU 9/99 and 10/99, which standardize the algorithms of business transactions.
The reporting of enterprises is compiled in accordance with PBU 4/99, which establishes the structure, content and methodology of formation. Along with the general requirements for reporting, PBU 23/2011 has been legally adopted, explaining the rules for compiling an appendix to the balance sheet - a cash flow statement.
All accounting standards for 2017 year supplement the provisions governing the actions of an accountant in various non-standard situations. For example, PBU 22/2010 establishes rules for correcting erroneous entries in accounting, and PBU 7/98 determines the algorithm of actions in the event of an important fact of economic activity for the company after the reporting date.
It should be noted that legislators are currently developing draft new federal standards for accounting for fixed assets, intangible assets, inventories and debt instruments.
Order of the Ministry of Finance of the Russian Federation dated November 6, 2008 No. 106n “On approval of accounting regulations (as amended on April 28, 2017 No. 69n).
In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801 ; N 45, Art. 5491; 2008, N 5, Art. 411), I order:
1. Approve:
a) Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008) in accordance with Appendix No. 1;
b) Accounting Regulations “Changes in Estimated Values” (PBU 21/2008) in accordance with Appendix No. 2.
2. Recognize as invalid Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 N 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (Order registered with the Ministry of Justice of the Russian Federation on December 31, 1998, registration number 1673; Bulletin of normative acts of federal executive authorities, No. 2, January 11, 1999; Rossiyskaya Gazeta, No. 10, January 20, 1999).
Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation
A.L.Kudrin
Appendix No. 1
to the Order of the Ministry of Finance
Russian Federation
(as amended on April 28, 2017 No. 69n)
1. These Regulations establish the rules for the formation (selection or development) and disclosure of the accounting policies of organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and public sector organizations) (hereinafter referred to as organizations).
(as amended by Orders of the Ministry of Finance of Russia dated October 25, 2010 N 132n, dated April 28, 2017 N 69n)
Branches and representative offices of foreign organizations located on the territory of the Russian Federation may formulate accounting policies in accordance with these Regulations or based on the rules established in the country of location of the foreign organization, if the latter do not contradict International Financial Reporting Standards.
2. For the purposes of these Regulations, the accounting policy of an organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.
Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, organizing document flow, inventory, using accounting accounts, organizing accounting registers, and processing information.
3. This Regulation applies to:
4. The accounting policy of the organization is formed by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting records of the organization, on the basis of these Regulations and is approved by the head of the organization.
In this case it is affirmed:
5. When developing accounting policies, it is assumed that:
5.1. An organization chooses accounting methods regardless of the choice of accounting methods by other organizations. If the parent company approves its accounting standards, which are mandatory for use by its subsidiary, then such subsidiary chooses accounting methods based on these standards.
(clause 5.1 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
6. The organization’s accounting policies must ensure:
6.1. When developing an accounting policy, micro-enterprises and non-profit organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, may provide for accounting using a simple system (without using double entry).
(clause 6.1 introduced by Order of the Ministry of Finance of Russia dated December 18, 2012 N 164n; as amended by Order of the Ministry of Finance of Russia dated April 6, 2015 N 57n)
7. Accounting for a specific accounting item is carried out in the manner established by the federal accounting standard. If, for a specific accounting issue, the federal accounting standard allows for several accounting methods, the organization selects one of these methods, guided by paragraphs 5, 5.1 and 6 of these Regulations.
An organization that discloses consolidated financial statements drawn up in accordance with International Financial Reporting Standards or financial statements of an organization that does not create a group has the right to be guided by federal accounting standards, taking into account the requirements of International Financial Reporting Standards, when forming its accounting policies. In particular, such an organization has the right not to apply the accounting method established by the federal accounting standard when such a method leads to a discrepancy between the organization's accounting policies and the requirements of International Financial Reporting Standards.
(clause 7 as amended by the Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
7.1. If the federal accounting standards do not establish accounting methods for a specific accounting issue, the organization develops an appropriate method based on the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards. In this case, the organization, based on the assumptions and requirements given in paragraphs 5 and 6 of these Regulations, uses the following documents sequentially:
a) international financial reporting standards;
b) provisions of federal and (or) industry accounting standards on similar and (or) related issues;
(clause 7.1 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
7.2. An organization that has the right to use simplified accounting methods, including simplified accounting (financial) statements, in the absence of appropriate accounting methods for a specific issue in federal accounting standards, has the right to formulate an accounting policy, guided solely by the requirement of rationality.
(clause 7.2 was introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
7.3. In exceptional cases, when the formation of an accounting policy in accordance with paragraphs 7 and 7.1 of these Regulations leads to an unreliable representation of the financial position of the organization, the financial results of its activities and the flow of its funds in the accounting (financial) statements, the organization has the right to deviate from the rules established by these paragraphs , subject to all of the following conditions:
a) circumstances have been identified that impede the formation of a reliable representation of its financial position, financial results of operations and cash flows in the accounting (financial) statements;
b) an alternative method of accounting is possible, the use of which makes it possible to eliminate these circumstances;
c) the alternative method of accounting does not lead to other circumstances in which the organization’s accounting (financial) statements will give an unreliable picture of its financial position, financial performance and cash flows;
d) information about deviations from the rules established by clauses 7 and 7.1 of these Regulations and the use of an alternative method of accounting is disclosed by the organization in accordance with these Regulations.
(clause 7.3 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
7.4. To the extent that the application of the accounting policies formed in accordance with clauses 7 and 7.1 of these Regulations leads to the formation of information, the presence, absence or method of reflection of which in the accounting (financial) statements of the organization does not depend on the economic decisions of the users of these statements (hereinafter - immaterial information), the organization has the right to choose the method of accounting, guided solely by the requirement of rationality (without applying clauses 7, 7.1 of these Regulations). The organization independently classifies information as non-essential based on both the size and nature of this information.
(clause 7.4 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
8. The accounting policy adopted by the organization is subject to registration with the relevant organizational and administrative documentation (orders, instructions, standards, etc.) of the organization.
(as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
9. Accounting methods chosen by the organization when developing accounting policies are applied from the first January of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.
A newly created organization, an organization resulting from a reorganization, draws up its chosen accounting policy in accordance with these Regulations no later than 90 days from the date of state registration of the legal entity. The accounting policy adopted by the newly created organization is considered to be applied from the date of state registration of the legal entity.
10. Changes in the accounting policies of an organization can be made in the following cases:
It is not considered a change in accounting policy to approve the method of accounting for facts of economic activity that are essentially different from the facts that occurred previously, or that arose for the first time in the organization’s activities.
11. Changes in accounting policies must be justified and formalized in the manner prescribed by paragraph 8 of these Regulations.
12. Changes in accounting policies are made from the beginning of the reporting year, unless otherwise determined by the reason for such a change.
13. The consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are assessed in monetary terms. The assessment in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.
14. The consequences of changes in accounting policies caused by changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting are reflected in accounting and reporting in the manner established by the relevant legislation of the Russian Federation and (or) regulatory legal acts on accounting. If the relevant legislation of the Russian Federation and (or) a regulatory legal act on accounting do not establish a procedure for reflecting the consequences of changes in accounting policies, then these consequences are reflected in accounting and reporting in the manner established by paragraph 15 of these Regulations.
15. The consequences of changes in accounting policies caused by reasons other than those specified in paragraph 14 of these Regulations, and which had or could have a significant impact on the financial position of the organization, financial results of its activities and (or) cash flows, are reflected in the financial statements retrospectively, for except in cases where the assessment in monetary terms of such consequences in relation to periods preceding the reporting period cannot be made with sufficient reliability.
When retrospectively reflecting the consequences of changes in accounting policies, we proceed from the assumption that the changed method of accounting was applied from the moment the facts of economic activity of this type arose. Retrospective reflection of the consequences of changes in accounting policies consists of adjusting the opening balance under the item “Retained earnings (uncovered loss)” and (or) other balance sheet items as of the earliest date presented in the accounting (financial) statements, as well as the values of related accounting items disclosed for each period presented in the financial statements, as if the new accounting policy had been applied from the moment the facts of economic activity of this type arose.
(as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
In cases where an assessment in monetary terms of the consequences of a change in accounting policy in relation to periods preceding the reporting period cannot be made with sufficient reliability, the changed method of accounting is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively).
15.1. Organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, may reflect in their financial statements the consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows. funds, prospectively, except for cases where a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.
(clause 15.1 introduced by Order of the Ministry of Finance of Russia dated November 8, 2010 N 144n; as amended by Orders of the Ministry of Finance of Russia dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)
16. Changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are subject to separate disclosure in the financial statements.
17. The organization must disclose the accounting methods adopted when forming the accounting policy, without knowledge of the application of which by interested users of the accounting (financial) statements it is impossible to reliably assess the financial position of the organization, the financial results of its activities and (or) cash flows.
(clause 17 as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
18. Paragraph excluded. - Order of the Ministry of Finance of Russia dated March 11, 2009 N 22n.
(as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
If financial statements are not published in full, information on accounting policies is subject to disclosure, at least in part directly related to the published data.
19. If the accounting policy of an organization is formed on the basis of the assumptions provided for in paragraph 5 of these Regulations, then these assumptions may not be disclosed in the financial statements.
When forming an organization's accounting policy based on assumptions other than those provided for in paragraph 5 of these Regulations, such assumptions, along with the reasons for their application, must be disclosed in the financial statements.
20. If, in preparing the financial statements, there is significant uncertainty about events and conditions that may cast significant doubt on the applicability of the going concern assumption, the entity must identify the uncertainty and clearly describe what it relates to.
20.1. An organization that forms an accounting policy in accordance with paragraph two of clause 7 of these Regulations must, in relation to each method of accounting established by the federal accounting standard that it has not applied, describe such method, as well as disclose the corresponding requirement of the International Financial Reporting Standard and describe how Thus, this requirement will be violated if the accounting method established by the federal accounting standard is applied.
(clause 20.1 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
20.2. An organization that applied clause 7.3 of these Regulations when developing its accounting policy must disclose:
(clause 20.2 introduced by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
21. In the event of a change in accounting policies, the organization must disclose the following information:
If a change in accounting policy is due to the application of a regulatory legal act for the first time or a change in a regulatory legal act, the fact of reflecting the consequences of the change in accounting policy in accordance with the procedure provided for by this act is also subject to disclosure.
22. If the disclosure of information provided for in paragraph 21 of these Regulations for any particular previous reporting period presented in the financial statements, or for reporting periods earlier than those presented, is impossible, the fact of the impossibility of such disclosure is subject to disclosure together with an indication of the reporting period in which the corresponding change in accounting policy will begin to be applied.
23. If a regulatory legal act on accounting provides for the possibility of voluntary application of the rules approved by it before the deadline for their mandatory application, the organization, when using this opportunity, must disclose this fact in the accounting (financial) statements.
(clause 23 as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
24. Significant methods of accounting, as well as information about changes in accounting policies are subject to disclosure in the accounting (financial) statements of the organization.
(as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
If interim accounting (financial) statements are presented, they may not contain information about the organization’s accounting policies, unless there have been changes in the latter since the preparation of the annual accounting (financial) statements for the previous year, which disclosed the accounting policies.
(as amended by Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n)
25. Lost power. - Order of the Ministry of Finance of Russia dated April 28, 2017 N 69n.
