ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 30, 2017 No. 278n

About approval of federal accounting standard for the organizations of public sector "Cash flow statement"

According to Articles 165 and 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, Art. 4101; No. 31, the Art. 4466), articles 21 and 23 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, the Art. 4149), subitem 5.2.21 (1) the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2012, to No. 44, of the Art. 6027), for the purpose of regulation of the budget accounting of assets and liabilities of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities, financial accounting of the public (municipal) budget and autonomous institutions and creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions I order:

1. Approve the enclosed federal accounting standard for the organizations of public sector "Cash flow statement" (further - the Standard).

2. Determine that the Standard is applied when conducting the budget accounting, financial accounting of the public (municipal) budget and autonomous institutions since January 1, 2019, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2019, except for Standard provisions on reflection of information on derivative financial instruments and the provisions of Item 16 of the Standard applied in case of creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2020.

3. To the Russian Federation (Romanov S. V.) to provide to department of the budget methodology and financial reporting in public sector of the Ministry of Finance methodological maintenance of application of the Standard.

Approved by the Order of the Ministry of Finance of the Russian Federation of December 30, 2017, No. 278n

Federal accounting standard for the organizations of public sector "Cash flow statement"

I. General provisions

1. The federal accounting standard for the organizations of public sector "Cash flow statement" establishes single requirements to conducting financial accounting by the public (municipal) budget and autonomous institutions, the budget accounting of assets and liabilities of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities (further - financial accounting), to forming of information on objects of financial accounting, accounting (financial) records of the public (municipal) institutions, budget reports (further - accounting (financial) records).

2. Provisions of this Standard establish methodical bases of forming by subjects of the reporting of the Cash flow statement if other is not provided by other federal accounting standards of public finances, the single methodology of the budget accounting and budget reports established according to the budget legislation of the Russian Federation, and the Instruction on procedure for creation, submission of annual, quarter accounting records of the state (municipal) budget and autonomous institutions <1> (further - the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records).

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<1> The order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n "About approval of the Instruction about procedure for creation, submission of annual, quarter accounting records of the public (municipal) budget and autonomous institutions" (registration number 20558) is registered in the Ministry of Justice of the Russian Federation on April 22, 2011, with the changes made by orders of the Ministry of Finance of the Russian Federation of October 26, 2012 No. 139n (registration number 26195) is registered in the Ministry of Justice of the Russian Federation on December 19, 2012, of December 29, 2014 No. 172n (registration number 35854) is registered in the Ministry of Justice of the Russian Federation on February 4, 2015, of March 20, 2015 No. 43n (registration number 36668) is registered in the Ministry of Justice of the Russian Federation on April 1, 2015, of December 17, 2015 No. 199n (registration number 40889) is registered in the Ministry of Justice of the Russian Federation on January 28, 2016, of November 16, 2016 No. 209n (registration number 44741) is registered in the Ministry of Justice of the Russian Federation on December 15, 2016, of November 14, 2017 No. 189n (registration number 49217) is registered in the Ministry of Justice of the Russian Federation on December 12, 2017, of March 7, 2018 No. 42n (registration number 50553) is registered in the Ministry of Justice of the Russian Federation on March 28, 2018, of November 30, 2018 No. 243n (registration number 53168) is registered in the Ministry of Justice of the Russian Federation on December 25, 2018, of February 28, 2019 No. 32n (registration number 54184) is registered in the Ministry of Justice of the Russian Federation on March 27, 2019, of May 16, 2019 No. 73n (registration number 54909) is registered in the Ministry of Justice of the Russian Federation on June 11, 2019, of October 16, 2019 No. 166n (registration number 56918) is registered in the Ministry of Justice of the Russian Federation on December 20, 2019.

3. The cash flow statement characterizes receipts and disposals of money and cash equivalents on their economic content, and also change of balances in cash.

4. The cash flow statement is constituted based on the general requirements to accounting (financial) records of general purpose established by federal accounting standard for organizations of public sector "Submission of accounting (financial) records" <2>.

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<2> The order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 260n "About approval of federal accounting standard for organizations of public sector "Submission of accounting (financial) records" (it is registered in the Ministry of Justice of the Russian Federation on April 27, 2017, registration number 46519) with the changes made by the order of the Ministry of Finance of the Russian Federation of June 10, 2019 No. 93n (registration number 55130) is registered in the Ministry of Justice of the Russian Federation on July 4, 2019.

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