ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 2, 2010 No. 66H

About forms of accounting records of the organizations

For the purpose of enhancement of normative legal regulation in the sphere of financial accounting and accounting records of the organizations (except for credit institutions and the organizations of public sector) and according to 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 N 329 (The Russian Federation Code, 2004, N 31, Art. 3258; N 49, of Art. 4908; 2005, N 23, Art. 2270; N 52, of Art. 5755; 2006, N 32, Art. 3569; N 47, of Art. 4900; 2007, N 23, Art. 2801; N 45, of Art. 5491; 2008, N 5, Art. 411; N 46, of Art. 5337; 2009, N 3, Art. 378; N 6, of Art. 738; N 8, of Art. 973; N 11, of Art. 1312; N 26, of Art. 3212; N 31, of Art. 3954; 2010, N 5, Art. 531; N 9, of Art. 967; To N 11, of the Art. 1224), I order:

1. Approve balance sheet form and the report on financial results according to the appendix N 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and the report on financial results according to the appendix N 2 to this Order:

a) report form about changes of the capital;

b) report form about cash flow;

c) ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 06.03.2018 No. 41n

2.1. Approve report form about target use of means according to appendix No. 2.1 to this order.

3. Determine that the organizations independently determine disaggregation of indicators by Articles of the reports provided by Items 1, 2 and 2.1 presents of the Order.

4. Determine that other appendices to the balance sheet, the report on financial results, the report on target use of means (further - explanations):

a) are drawn up in tabular and (or) text form;

b) contents of the explanations which are drawn up in tabular form are determined by the organizations independently taking into account the appendix N 3 to this Order.

Paragraph two of the subitem "b" of ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 04.12.2012 No. 154n

5. Determine that the column "Code" is provided in the accounting records represented to bodies of the state statistics and other executive bodies after the column "Name of Indicator". In the column "Code" measure codes according to the appendix N 4 to this Order are specified.

If accounting records of separate categories of the organizations which have the right to apply the simplified methods of financial accounting including the simplified accounting (financial) records, join the integrated indicators including several indicators (without their disaggregation), the code of line is specified on the indicator having the greatest specific weight as a part of the integrated indicator.

6. Determine that the organizations which have the right to apply the simplified methods of financial accounting including the simplified accounting (financial) records, create accounting reports under the following simplified system:

a) the balance sheet, the report on financial results, the report on target use of means join indicators only on groups of Articles (without disaggregation of indicators under Articles);

b) only the most important information without which knowledge assessment of financial position of the organization or financial results of its activities is impossible is provided in appendices to the balance sheet, the report on financial results, the report on target use of means.

The organizations which have the right to apply the simplified methods of financial accounting including the simplified accounting (financial) records, can create the represented accounting records according to Items 1 - 4 presents of the Order.

6.1. Approve the simplified balance sheet forms of the report on financial results, the report on target use of means for the organizations which have the right to apply the simplified methods of financial accounting, including the simplified accounting (financial) records, according to the appendix N 5 to this order.

6.2. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 06.04.2015 No. 57n

7. Determine that this Order becomes effective starting with annual accounting records for 2011.

8. The organizations in case of creation of accounting records use the forms of accounting records approved by this order if other forms are not established by federal or industry standards of financial accounting.

Appendix No. 1

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

See Appendix 1 (23Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

See Appendix 2 (31Kb In original language)

Appendix No. 2.1

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

See Appendix 2.1 (14Kb In original language)

Appendix No. 3

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

See Appendix 3 (31Kb In original language)

Appendix No. 4

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

The codes of lines in forms of accounting records specified in annual accounting records of the organization represented to bodies of the state statistics and other executive bodies

See Appendix 4 (8Kb In original language)

Appendix No. 5

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n

See Appendix 5 (8Kb In original language)

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info