FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 26, 2019 No. 247-FZ

About introduction of amendments to the Federal law "About Financial Accounting" and separate legal acts of the Russian Federation regarding regulation of financial accounting of the organizations of the budget sphere

Accepted by the State Duma on July 18, 2019

Approved by the Federation Council on July 23, 2019

Article 1

Bring in the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, Art. 4440; 2018, No. 1, Art. 65; No. 31, Art. 4861; No. 49, Art. 7516) following changes:

1) in Article 2:

a) in Item "state non-budgetary funds and territorial state non-budgetary funds" shall be replaced with words 2 parts of 1 word "state non-budgetary funds of the Russian Federation and territorial state non-budgetary funds";

b) part 2 after the word is "applied" to be added with the words "taking into account provisions of the budget legislation of the Russian Federation", after the word of "accounting" to add with words "non-financial and financial", after the words "in case of creation" to add with words ", representation, consideration and approval", to add with the offer of the following content: "The provisions of this Federal Law established concerning the organizations of the budget sphere extend to other organizations regarding the powers performed by them according to the budget legislation of the Russian Federation for conducting budget accounting and (or) creation and submission of budget reports.";

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