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Ministry of Justice

Russian Federation

On December 25, 2012 No. 26363

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 14, 2012 No. 145n

About council on accounting standards

(as amended on 30-06-2020)

According to article 25 of the Federal Law of December 6, 2011 N 402-FZ "About financial accounting" (The Russian Federation Code, 2011, N 50, the Art. 7344) and 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; N 25, of Art. 3373; To N 44, of the Art. 6027), I order:

1. Create council on accounting standards.

2. Approve the enclosed Regulations on council on accounting standards.

3. Determine that this order becomes effective since January 1, 2013.

Minister

A. Siluanov

Regulations on council on accounting standards

I. General provisions

1. Council on accounting standards (further - Council) is created according to the Federal Law of December 6, 2011 N 402-FZ "About financial accounting" (The Russian Federation Code, 2011, N 50, the Art. 7344) for the purpose of conducting examination of projects of federal accounting standards and industry standards of financial accounting (further also - drafts of standards).

2. Council is created under the Ministry of Finance of the Russian Federation.

3. Council in the activities is guided by the Constitution of the Russian Federation, the Federal Laws and other regulatory legal acts of the Russian Federation, and also this Provision.

II. Functions and rights

4. The main function of Council is conducting examination of drafts of standards regarding:

1) compliance to the legislation of the Russian Federation on financial accounting, in particular:

a) not contradictions of drafts of standards to the Federal Law "About Financial Accounting";

b) not contradictions of projects of industry standards of financial accounting to federal accounting standards;

2) compliance to needs of users of accounting (financial) records, and also to the level of development of science and practice of financial accounting;

3) ensuring unity of system of requirements to financial accounting;

4) providing conditions for uniform application of accounting standards.

5. At the request of the Ministry of Finance of the Russian Federation Council carries out expertize of projects of legislative and other regulatory legal acts in the field of financial accounting.

6. Council for implementation of the functions provided by this Provision has the right:

1) to request required materials and information on the questions carried to its competence from developers of drafts of standards, federal executive bodies, the Central bank of the Russian Federation, public associations, scientific and other organizations, including international and foreign;

To create 2) from among members of council, and also from among representatives of the bodies and the organizations which are not part of Council, constants and temporary work groups (commissions) on activities of Council under the leadership of members of council;

3) to invite to the meetings to participation in discussion of decisions of Council of officials of federal executive bodies, the Central bank of the Russian Federation, experts and other specialists;

4) to send decisions of Council to interested persons;

5) to direct representatives of Council for participation in meetings, conferences, seminars and other similar actions for the problems connected with regulation of financial accounting, the subjects of the Russian Federation which are carried out by federal executive bodies, public authorities, public organizations, scientific and other organizations, including international and foreign;

To send 6) to the Ministry of Finance of the Russian Federation offers on attraction for implementation of information and analytical and expert works of the organizations, and also scientists and specialists, including on contractual basis.

7. Council performs the activities on a grant basis.

III. Implementation of the main function

8. Council carries out expertize of drafts of the standards provided by developer to the Ministry of Finance of the Russian Federation, in time, not exceeding two months from the date of submission of the draft standard.

9. If as a result of conducting examination, according to Council, the draft standard can be approved to approval, however in the text of the draft standard there are notes of technical or editorial nature, then Council makes corrections to the text of the draft standard according to the available notes.

10. Upon termination of conducting examination Council sends to the Ministry of Finance of the Russian Federation the motivated offer on acceptance to approval of the draft standard or about its variation together with the draft standard, the list of the notes of interested persons received in writing, and also results of examination and the list of the changes made to the text of the draft standard in the case specified in Item 9 of this provision.

11. The motivated offer on variation of the draft standard shall contain the reasons of its variation, and also (in case of availability) conditions under which the draft standard can be approved.

12. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 20.04.2015 No. 67n

IV. Structure

13. The structure of Council affirms the Minister of Finance of the Russian Federation.

14. Are part of Council:

1) 10 representatives of subjects of non-state regulation of financial accounting and scientific community from which at least three members are subject to rotation once in three years;

2) two representatives of the Central bank of the Russian Federation;

3) three representatives of the Ministry of Finance of the Russian Federation.

15. Offers on alternate members of Council, except for representatives of the Ministry of Finance of the Russian Federation, are introduced in the Ministry of Finance of the Russian Federation:

1) subjects of non-state regulation of financial accounting;

2) Central bank of the Russian Federation;

3) scientific organizations and higher educational institutions.

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