ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 16, 2021 No. 62n

About approval of the Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting"

According to Item 2 of part 1 of Article 23 and Item 2 of part 1 of article 28 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) Item 5.2 of 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, No. 6, the Art. 698), the program of the development of federal accounting standards for 2019 - 2021 approved by the order of the Ministry of Finance of the Russian Federation of June 5, 2019 No. 83n (registration No. 55062) is registered by the Ministry of Justice of the Russian Federation on June 27, 2019, I order:

1. Approve the enclosed Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting" (further - the Standard).

2. Determine that the Standard is applied since January 1, 2022. The organization can make the decision on application of this Standard to the specified term.

Approved by the Order of the Ministry of Finance of the Russian Federation of April 16, 2021, No. 62n

Federal accounting standard of FSBU 27/2021 "Documents and document flow in financial accounting"

I. General provisions

1. This federal accounting standard (further - the Standard) establishes requirements to documents of financial accounting and document flow in financial accounting of economic actors, except for the organizations of the budget sphere.

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