It is registered
in the Ministry of Justice of the Russian Federation
October 4, 2012.
No. 25592
of August 17, 2012 No. 113n
About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n
For the purpose of simplification of accounting records for separate categories of the organizations 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; N 11, of Art. 1224; N 26, of Art. 3350; N 38, of Art. 4844; 2011, N 1, Art. 238; N 3, of Art. 544; N 4, of Art. 609; N 10, of Art. 1415; N 12, of Art. 1639; N 14, of Art. 1935; N 36, of Art. 5148; N 43, of Art. 6076; N 46, of Art. 6522; 2012, N 20, Art. 2562; To N 25, of the Art. 3373), I order:
bring in the order of the Ministry of Finance of the Russian Federation of July 2, 2010 N 66 N "About forms of accounting records of the organizations" (it is registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration N 18023) with the changes made by the order of the Ministry of Finance of the Russian Federation of October 5, 2011 of N 124 N (it is registered by the Ministry of Justice of the Russian Federation on December 13, 2011, registration N 22599), the following changes:
1. Add Item 5 with the paragraph of the following content:
"If accounting records of separate categories of the organizations (for example, small business entities) join the enlarged 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 enlarged indicator.".
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