It is registered
Ministry of Justice
Russian Federation
On December 3, 2018 No. 52844
of November 12, 2018 No. 4966-U
About application of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records
According to Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, the Art. 5115), part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, Art. 4440; 2018, No. 1, Art. 65; No. 31, the Art. 4861) and the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of November 7, 2018 No. 34) this Instruction establish the following procedure for application of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records.
The regulations of the Bank of Russia specified in Items 1 - 14, the 18th list of regulations of the Bank of Russia (appendix to this Instruction) (further - the list), are applied by credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops since January 1, 2022.
The regulation of the Bank of Russia specified in Item 15 of the list is applied by credit consumer cooperatives, agricultural credit consumer cooperatives, pawnshops since January 1, 2022.
The regulation of the Bank of Russia specified in Item 16 of the list is applied by credit consumer cooperatives, agricultural credit consumer cooperatives, pawnshops since creation of accounting (financial) records for 2022.
The regulation of the Bank of Russia specified in Item 17 of the list is applied by credit consumer cooperatives, housing accumulative cooperatives, agricultural credit consumer cooperatives, pawnshops since creation of accounting (financial) records for the first quarter 2022 as of March 31, 2022.
2. This Instruction is subject to official publication and becomes effective since January 1, 2019.
3. From the date of entry into force of this Instruction to declare invalid the Instruction of the Bank of Russia of December 7, 2017 No. 4641-U "About application of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records", registered by the Ministry of Justice of the Russian Federation on December 15, 2017 No. 49269.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
to the Instruction of the Bank of Russia of November 12, 2018 No. 4966-U "About application of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records"
List of regulations of the Bank of Russia
1. Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on October 7, 2015 No. 39197, on December 28, 2016 No. 45012, on April 16, 2018 No. 50777.
2. The provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282, on June 8, 2016 No. 42473, on December 20, 2016 No. 44832, on November 13, 2017 No. 48865, on April 13, 2018 No. 50764.
3. The provision of the Bank of Russia of September 2, 2015 No. 488-P "Industry standard of financial accounting of derivative financial instruments by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 15, 2015 No. 39326, on December 15, 2016 No. 44735, on September 7, 2017 No. 48108.
4. The provision of the Bank of Russia of September 4, 2015 No. 489-P "Industry standard of financial accounting of employee benefits by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 27, 2015 No. 39499, on December 21, 2016 No. 44850.
5. The provision of the Bank of Russia of September 4, 2015 No. 490-P "Industry standard of financial accounting of deferred tax liabilities and deferred tax assets by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on September 21, 2015 No. 38942, on December 21, 2016 No. 44852.
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