ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 16, 2020 No. 310n

About approval of federal accounting standard of public finances "Biological assets"

According to the paragraph the thirty first Article 165 and Item 1 of Article 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, the Art. 4101), parts 2.1 and 3 of Article 21 and Item 2 of part 1 of article 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; 2020, to No. 6, of the Art. 698), 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 "Biological assets" (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, 2022, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2022.

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