Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

Registered by

Ministry of Justice

Russian Federation

On June 7, 2021 No. 63814

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 16, 2021 No. 62n

About approval of the Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting"

According to Item 2 of part 1 of Article 23 and Item 2 of part 1 of article 28 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) Item 5.2 of 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, No. 6, the Art. 698), the program of the development of federal accounting standards for 2019 - 2021 approved by the order of the Ministry of Finance of the Russian Federation of June 5, 2019 No. 83n (registration No. 55062) is registered by the Ministry of Justice of the Russian Federation on June 27, 2019, I order:

1. Approve the enclosed Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting" (further - the Standard).

2. Determine that the Standard is applied since January 1, 2022. The organization can make the decision on application of this Standard to the specified term.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of April 16, 2021, No. 62n

Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting"

I. General provisions

1. This federal accounting standard (further - the Standard) establishes requirements to documents of financial accounting and document flow in financial accounting of economic actors, except for the organizations of the budget sphere.

2. For the purposes of this Standard:

a) documents of financial accounting are understood as source accounting documents and bookkeeping registers;

b) document flow in financial accounting is understood as movement of documents of financial accounting in the economic actor from the moment of their creation before execution completion (in particular, uses for creation of accounting (financial) records, the placement to archive).

3. In the cases established by the regulations of the Central bank of the Russian Federation adopted according to 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, of the Art. 4149) (further - the Federal Law "About Financial Accounting"), the credit and not credit financial institutions which regulation of activities performs the Central bank of the Russian Federation do not apply Items 5 - 7, 22 presents of the Standard.

II. Requirements to documents of financial accounting

4. Documents of financial accounting shall conform to the requirements established by the Federal Law "About Financial Accounting", and also this Standard.

5. Documents of financial accounting shall be constituted in Russian, except as specified, established by the paragraph the second this Item and in paragraph one of Item 6 of this Standard.

Source accounting document constituted in foreign language shall contain the line-by-line translation into Russian, except for the case established by paragraph one of Item 6 of this Standard.

6. If the legislation or rules of the country - the place of conducting activities outside the Russian Federation require creation of documents of financial accounting in language of this country, such documents are constituted in the corresponding foreign language.

At the same time the bookkeeping register constituted in foreign language shall contain the line-by-line translation into Russian.

7. The size of cash measurement of objects of financial accounting registers in bookkeeping registers in rubles irrespective of currency of the fact of economic life and (or) the place of conducting activities by the economic actor, except for the case specified in the paragraph the second this Item.

The size of cash measurement of objects of financial accounting which cost is expressed in foreign currency registers in bookkeeping registers at the same time in such currency and in rubles if other is not established by the federal accounting standards accepted according to the Federal Law "About Financial Accounting".

8. When specifying the details provided by part 2 of article 9 of the Federal law "About Financial Accounting" (further - obligatory details), in source accounting document:

a) as date of creation of source accounting document date of its signing by person (persons) who made (made) the transaction, transaction and responsible (responsible) for its registration or person (persons) responsible (responsible) for registration of the made event is specified;

b) in case of difference of date of creation of source accounting document of date of making of the fact of economic life which is drawn up by this source accounting document also information on date of making of the fact of economic life is specified;

c) in case of inclusion of obligatory details in source accounting document based on other document containing information on the fact of economic life (further - the substantiating voucher), information allowing to identify the relevant substantiating voucher is specified.

9. In case of creation by the economic actor of source accounting documents it is allowed:

a) draw up several connected facts of economic life one source accounting document;

b) draw up the lasting facts of economic life (in particular, charge of percent, asset depreciation, change in value of assets and liabilities), and also the repeating facts of economic life (in particular, delivery of goods, products in lots in different dates according to one long-term agreement) source accounting documents constituted with the frequency determined by the economic actor proceeding from the being of the fact of economic life and the requirement of rationality provided by the Accounting regulation "Accounting Policy of the Organization" (PBU 1/2008) approved by the order of the Ministry of Finance of the Russian Federation of October 6, 2008 No. 106n (registration No. 12522) <1> (in particular, days, week, month, quarter is registered by the Ministry of Justice of the Russian Federation on October 27, 2008), on condition of their creation on reporting date;

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