The amendments are made to the Statute on book-entry accounting "Accounting policy of an organization" (PBU 1/2008)
In the purposes
of improvement of normative and legal regulation in the sphere
of book-entry accounting and book-entry reports,
the Order of the Ministry of Finance of Russia N 22n of March
11, 2009 (document is in Russian) has excluded the first
paragraph of
clause 18 from
the Statute on book-entry accounting "Accounting policy
of an organization" (PBU 1/2008) (document is in Russian),
which has referred the ways of amortization of fixed assets,
intangible and other assets, evaluation of production reserves,
goods, unfinished production and finished products, consideration
of profit from sale of production, goods, works, services and
other ways meeting to the requirements given in
clause 17 of the Statute to the ways of keeping of book-entry
accounting assumed at formation of accounting policy of organization
and being subjects to disclosure in book-entry accounting.
