It is registered
Ministry of Justice
Rossysky Federation
On November 29, 2017 No. 49036
of November 9, 2017 No. 180n
About introduction of amendments to the Accounting regulation "Accounting of Assets and Liabilities Which Cost Is Expressed in Foreign Currency" (PBU 3/2006) approved by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n
According to Articles 23, 27, part 1.1 of article 30 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2013, No. 51, Art. 6677; 2014, No. 45, the Art. 6154, 2017, No. 30, the Art. 4440), subitem 5.2.21 (1) 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 No. 329 (The Russian Federation Code, 2004, No. 31, the Art. 325, 2012, No. 44, the Art. 6027), the Program of the development of federal accounting standards for 2017 - 2019 approved by the order of the Ministry of Finance of the Russian Federation of June 7, 2017 No. 85n (registration No. 47210) is registered by the Ministry of Justice of the Russian Federation on June 29, 2017, I order:
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