It is registered
Ministry of Justice
Russian Federation
On December 10, 2018 No. 52938
of November 20, 2018 No. 236n
About introduction of amendments to the Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" PBU 18/02, approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n
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, 2011, No. 50, Art. 7344; 2013, No. 51, Art. 6677; 2014, No. 45, 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, Art. 3258; 2012, No. 44, the Art. 6027), the Program of the development of federal accounting standards for 2018 - 2020 approved by the order of the Ministry of Finance of the Russian Federation of April 18, 2018 No. 83n (registration No. 51034) is registered by the Ministry of Justice of the Russian Federation on May 10, 2018, I order:
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