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The new PBU 22/2010 shall be applied since the beginning of year-end reporting for 2010


The new PBU 22/2010 shall be applied since the beginning of year-end reporting for 2010
2010-08-06 08:00

NEWS OF THE FEDERAL LEGISLATION

The new PBU 22/2010 shall be applied since the beginning of year-end reporting for 2010

By the Order of the Ministry of Finance of Russia N 63n of June 28, 2010 (document is in Russian), there has been approved the new Statute on book-entry accounting PBU 22/2010 "Correction of errors in book-entry accounting and reporting".

The Statute established the rules of correction and the procedure for disclosure of information about errors in book-entry accounting and reporting of institutions being legal entities pursuant to legislation of the Russian Federation (except credit and budget institutions).

The Order shall putt into effect since the beginning of year-end reporting for 2010.

There is putted the temporary ban on export of certain kinds of agriculture goods from the RF territory
2010-08-09 08:00

NEWS OF THE FEDERAL LEGISLATION

There is putted the temporary ban on export of certain kinds of agriculture goods from the RF territory

By the Decree of the RF Government N 599 of August 5, 2010 (document is in Russian), since August 15, 2010 up to December 31, 2010, there is putted the temporary ban on export of wheat and meslin (code of the TN VED TS 1001), barley (code of the TN VED TS 1003 00), rye (code of the TN VED TS 1002 00 000 0), corn (code of the TN VED TS 1005), wheat and wheat-rye flour (code of the TN VED TS 1101 00) from the RF territory.

From 2011, accounting statements shall be submitted on new forms
2010-08-09 08:00

NEWS OF THE FEDERAL LEGISLATION

From 2011, accounting statements shall be submitted on new forms

In the RF Ministry of Justice, there has been registered the Order of the Ministry of Finance of Russia N 66n of July 2, 2010 "On forms of accounting statements of institutions" (document is in Russian), by which it is approved the new forms of balance sheet and profit and loss statement, as well as the forms of annexes to this forms: the form of statement of changes in equity, the form of cash flow statement and the form of statement in proper use of funds received including to composition of accounting statements of public institutions (associations) not involved in entrepreneurial activity and having no turnovers on sale goods (works, services) except withdrawn property.

It is recommended to apply the form of statement on proper use of funds received, at formation of according explanations, by noncommercial institutions except public institutions (associations) not involved in entrepreneurial activity and having no turnovers on sale goods (works, services) except withdrawn property. So by the Order, it is approved the list of codes specifying in new column "Code" for submission of accounting statements to state statistics bodies and other executive authorities. For institutions - subjects of small entrepreneurship, it is established the simplified system accounting statements formation.

New forms of accounting statements shall be applied since the beginning of annual accounting statements for 2011.


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