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It is registered

Ministry of Justice

Russian Federation

On August 3, 2012 No. 25095

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

(as amended to Orders of the Ministry of Finance of the Russian Federation of 31.10.2012 No. 143n)

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);

7) International accounting standard (IFRS) 13 "Assessment of fair value" (appendix No. 7);

8) Document of International accounting standards "Submission of Articles of other comprehensive income (amendment to the International accounting standard (IAS) 1)" (appendix No. 8).

2. Determine that the subitem "and" item 4 of the International accounting standard (IFRS) 10 "Consolidated financial statements" is not applied by credit and insurance companies.

3. Determine that the documents of International accounting standards specified in Item 1 of this order become effective in the territory of the Russian Federation: for voluntary application by the organizations - from the date of their official publication; for obligatory application by the organizations - in the terms determined in these documents.

4. Terminate in the territory of the Russian Federation:

1) the International accounting standard (IAS) 19 of the "Employee benefit" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of November 25, 2011 No. 160n "About enforcement of International accounting standards and Explanations of International accounting standards in the territory of the Russian Federation" (registration No. 22501 is registered by the Ministry of Justice of the Russian Federation on December 5, 2011; The Russian newspaper, No. 278, on December 9, 2011), - from the date of entry into force in the territory of the Russian Federation the International accounting standard (IAS) 19 of the "Employee benefit" enacted by this order;

2) the International accounting standard (IAS) 27 "Consolidated and separate financial statements", the Ministry of Finance of the Russian Federation enacted in the territory of the Russian Federation by the order of November 25, 2011 No. 160n, - from the date of entry into force in the territory of the Russian Federation the International accounting standard (IAS) 27 "Separate financial statements" and the International accounting standard (IFRS) 10 "Consolidated financial statements", enacted by this order;

3) the International accounting standard (IAS) 28 "Investment into associates" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of November 25, 2011 No. 160n - from the date of entry into force in the territory of the Russian Federation the International accounting standard (IAS) 28 "Investments into the associated and joint businesses" enacted by this order;

4) the International accounting standard (IAS) 31 "Participation in joint venture" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of November 25, 2011 No. 160n - from the date of entry into force in the territory of the Russian Federation the International accounting standard (IFRS) 11 "Joint activities" enacted by this order;

5) Explanations of PKR (SIC) 12 "Consolidation of the special purpose entity" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of November 25, 2011 No. 160n - from the date of entry into force in the territory of the Russian Federation International * accounting standard (IFRS) 10 "Consolidated financial statements" enacted by this order;

6) Explanations of PKR (SIC) 13 "Jointly controlled entities - not monetary deposits of participants of joint venture", the Ministry of Finance of the Russian Federation enacted in the territory of the Russian Federation by the order of November 25, 2011 No. 160n, - from the date of entry into force in the territory of the Russian Federation the International accounting standard (IFRS) 11 "Joint activities" enacted by this order.

5. Recognize invalid subitems 11, of 17, of 18, of 20, 40 and 41 Items 1 of the order of the Ministry of Finance of the Russian Federation of November 25, 2011 as No. 160n from the date of cancellation in the territory of the Russian Federation of the relevant documents of the International accounting standards specified in item 4 of this order.

 

Minister

A. G. Siluanov

It is approved:

Central Bank of the Russian Federation

Chairman of the Central Bank of the Russian Federation S. M. Ignatyev

02.07.2012

Federal Service for Financial Markets

Head of the Federal Service for Financial Markets D. V. Pankin

11.07.2012

Appendix No. 1

to the order of the Ministry of Finance of the Russian Federation of July 18, 2012 No. 106n

International accounting standard (IAS) 19 of "Employee benefit"

See Appendix No. 1 (54Kb In original language)

Appendix No. 2

to the order of the Ministry of Finance of the Russian Federation of July 18, 2012 No. 106n

International accounting standard (IAS) 27 "Separate financial statements"

See Appendix No. 2 (6Kb In original language)

Appendix No. 3

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