of December 31, 2020 No. 2414
About modification of the Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation
The government of the Russian Federation decides:
Bring in Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation, approved by the order of the Government of the Russian Federation of June 11, 2015 No. 576 "About approval of the Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation" (The Russian Federation Code, 2015, No. 25, Art. 3659; 2017, No. 32, Art. 5084), following changes:
a) add Item 3 with the text of the following content:
"Part of recognition of international standards of audit applicable in the territory of the Russian Federation is modification of the documents enacted in the territory of the Russian Federation according to this Provision containing international standards of audit.
Modification of the documents enacted in the territory of the Russian Federation according to this Provision containing international standards of audit provides amendment of such documents the separate provisions determining features of their application in the territory of the Russian Federation, and (or) withdrawal of separate provisions of such documents which applicability is in the territory of the Russian Federation not confirmed.";
b) add with Item 3 (1) the following content:
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