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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 7, 2026 No. 100

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. In Item 28 of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for the application in the territory of the Russian Federation approved by the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2012, No. 6, of the Art. 680), words" to exclude information on documents of the international standards which are in process of recognition, and also data on stage of recognition on which there is document".

2. Bring in the order of the Government of the Russian Federation of June 11, 2015 No. 576 "About approval of the Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation" (The Russian Federation Code, 2015, No. 25, the Art. 3659) the following changes:

a) in word preamble "According to part 1 of article 7 of the Federal law "About Auditor Activities" to exclude;

b) in Item 14 of the Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation, approved by the specified resolution, words", information on the documents containing international standards of audit, being in process of recognition subject to application in the territory of the Russian Federation, and also data on stage of recognition of the document containing international standards of audit, subject to application in the territory of the Russian Federation on which it is" to exclude.

Russian Prime Minister

M. Mishustin

 

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