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Ministry of Justice

Russian Federation 

On February 1, 2021 No. 62307

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 16, 2020 No. 310n

About approval of federal accounting standard of public finances "Biological assets"

According to the paragraph the thirty first Article 165 and Item 1 of Article 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, the Art. 4101), parts 2.1 and 3 of Article 21 and Item 2 of part 1 of article 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; 2020, to No. 6, of the Art. 698), 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 "Biological assets" (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, 2022, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2022.

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.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of December 16, 2020, No. 310n

Federal accounting standard of public finances "Biological assets"

I. General provisions

1. The federal accounting standard of public finances "Biological assets" (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. 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 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 financial accounting and creation of accounting (financial) records).

--------------------------------

<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 No. 46517) with the changes made by orders of the Ministry of Finance of the Russian Federation of June 10, 2019 No. 94n (registration No. 55140) is registered by the Ministry of Justice of the Russian Federation on July 4, 2019, of June 30, 2020 No. 130n (registration No. 59804) is registered by the Ministry of Justice of the Russian Federation on September 14, 2020.

<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 No. 20558) with the changes made by orders of the Ministry of Finance of the Russian Federation of October 26, 2012 No. 139n (registration No. 26195) is registered by the Ministry of Justice of the Russian Federation on December 19, 2012, of December 29, 2014 No. 172n (registration No. 35854) is registered by the Ministry of Justice of the Russian Federation on February 4, 2015, of March 20, 2015 No. 43n (registration No. 36668) is registered by the Ministry of Justice of the Russian Federation on April 1, 2015, of December 17, 2015 No. 199n (registration No. 40889) is registered by the Ministry of Justice of the Russian Federation on January 28, 2016, of November 16, 2016 No. 209n (registration No. 44741) is registered by the Ministry of Justice of the Russian Federation on December 15, 2016, of November 14, 2017 No. 189n (registration No. 49217) is registered by the Ministry of Justice of the Russian Federation on December 12, 2017, of March 7, 2018 No. 42n (registration No. 50553) is registered by the Ministry of Justice of the Russian Federation on March 28, 2018, of November 30, 2018 No. 243n (registration No. 53168) is registered by the Ministry of Justice of the Russian Federation on December 25, 2018, of February 28, 2019 No. 32n (registration No. 54184) is registered by the Ministry of Justice of the Russian Federation on March 27, 2019, of May 16, 2019 No. 73n (registration No. 54909) is registered by the Ministry of Justice of the Russian Federation on June 11, 2019, of October 16, 2019 No. 166n (registration No. 56918) is registered by the Ministry of Justice of the Russian Federation on December 20, 2019, of January 30, 2020 No. 11n (registration No. 58191) is registered by the Ministry of Justice of the Russian Federation on April 23, 2020, of April 6, 2020 No. 53n (registration No. 58170) is registered by the Ministry of Justice of the Russian Federation on April 22, 2020, of June 30, 2020 No. 127n (registration No. 60060) is registered by the Ministry of Justice of the Russian Federation on September 28, 2020.

3. The standard establishes single requirements to financial accounting of the assets classified as biological assets, and also requirements to information on biological assets (results of transactions with them) opened in accounting (financial) records.

4. The standard is not applied to the financial accounting purposes:

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