ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 15, 2019 No. 183n

About approval of federal accounting standard of public finances "Joint activities"

According to Articles 165 and 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, Art. 4101; No. 31, the Art. 4466), articles 21 and 23 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, the Art. 4149), 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; 2019, to No. 43, of the Art. 6099), for the purpose of regulation of budget accounting of assets and liabilities of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities, financial accounting of the public (municipal) budget and autonomous institutions and creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions I order:

1. Approve federal accounting standard of public finances "Joint activities" (further - the Standard).

2. Determine that the Standard is applied when conducting budget accounting, financial accounting of the public (municipal) budget and autonomous institutions since January 1, 2021, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2021. Idea of comparable comparative information of interests in joint ventures for 2019 in accounting (financial) records for 2020 is not performed.

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