ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 18, 2012 No. 106n

About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation

According to the Regulations on recognition of International accounting standards and Explanations of International accounting standards for 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 (The Russian Federation Code, 2011, No. 10, Art. 1385; 2012, to No. 6, of the Art. 680), in coordination with the Federal Service for Financial Markets and the Central bank of the Russian Federation I order:

1. Enact in the territory of the Russian Federation:

1) International accounting standard (IAS) 19 of "Employee benefit" (appendix No. 1);

2) International accounting standard (IAS) 27 "Separate financial statements" (appendix No. 2);

3) the International accounting standard (IAS) 28 "Investment into the associated and joint businesses" (appendix No. 3);

4) International accounting standard (IFRS) 10 "Consolidated financial statements" (appendix No. 4);

5) International accounting standard (IFRS) 11 "Joint activities" (appendix No. 5);

6) International accounting standard (IFRS) 12 "Disclosure of information on participation in other companies" (appendix No. 6);

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