ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 15, 2019 No. 183n

About approval of federal accounting standard of public finances "Joint activities"

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; 2019, to No. 43, of the Art. 6099), 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 federal accounting standard of public finances "Joint activities" (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, 2021, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2021. Idea of comparable comparative information of interests in joint ventures for 2019 in accounting (financial) records for 2020 is not performed.

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 November 15, 2019, No. 183n

Federal accounting standard of public finances "Joint activities"

I. General provisions

1. The federal accounting standard of public finances "Joint activities" (further - the Standard) is developed for the purpose of ensuring unity of system of requirements to financial accounting of the public (municipal) budget and autonomous institutions, to 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) budget and autonomous institutions, budget reports (further - accounting (financial) records).

2. The standard is applied in case of reflection in financial accounting of the objects of financial accounting arising when implementing joint activities for the agreement of particular partnership without formation of legal entity or under the agreement on collateral actions without consolidation of property (deposits) (further - the agreement about jointly the performed transactions) directed to goal achievement not connected with generation of profit, without formation of legal entity, and also in case of disclosure in accounting (financial) records of information on participation of the subject of accounting in jointly the performed activities for the agreement of particular partnership and (or) for the agreement about jointly the performed transactions.

3. Provisions of the Standard are applied along with application of provisions of federal accounting standard to the organizations of public sector "Conceptual bases of financial accounting and the reporting of the organizations of public sector" of <1> and (or) 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 <2> (further - the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records).

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<1> No. 256n "About approval of federal accounting standard for the organizations of public sector "Conceptual bases of financial accounting and the reporting of the organizations of public sector" is approved by the order of the Ministry of Finance of the Russian Federation of December 31, 2016 (it is registered by the Ministry of Justice of the Russian Federation on April 27, 2017, registration number 46517) with the changes made by the order of the Ministry of Finance of the Russian Federation of June 10, 2019 No. 94n (registration number 55140) is registered by the Ministry of Justice of the Russian Federation on July 4, 2017.

<2> It is approved by the order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n (it is registered by the Ministry of Justice of the Russian Federation on April 22, 2011, registration number 20558) 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 by the Ministry of Justice of the Russian Federation on December 19, 2012, of December 29, 2014 No. 172n (registration number 35854) is registered by the Ministry of Justice of the Russian Federation on February 4, 2015, of March 20, 2015 No. 43n (registration number 36668) is registered by the Ministry of Justice of the Russian Federation on April 1, 2015, of December 17, 2015 No. 199n (registration number 40889) is registered by the Ministry of Justice of the Russian Federation on January 28, 2016, of November 16, 2016 No. 209n (registration number 44741) is registered by the Ministry of Justice of the Russian Federation on December 15, 2016, of October 16, 2019 No. 166n (registration number 56918) is registered by the Ministry of Justice of the Russian Federation on December 20, 2019.

II. Terms and their determinations

4. Terms, definitions which are given in the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records are used in the Standard in the same value in what they are used in these regulatory legal acts.

In the Standard terms in the specified values are used:

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