It is registered
Ministry of Justice
Russian Federation
On May 6, 2025 No. 82065
of March 31, 2025 No. 7025-U
About procedure for reflection on accounts of financial accounting of employee benefits by not credit financial credit institutions, bureau of credit histories, credit rating agencies
This Instruction based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" establishes procedure for reflection on accounts of financial accounting of employee benefits by not credit financial credit institutions, bureau of credit histories, credit rating agencies.
1.1. The concepts "employee benefits", "the accumulated paid time of absence", "not accumulated paid time of absence", "the program of remunerations upon termination of labor activity", "the program of medical support upon termination of labor activity", "programs with the established fees", "programs with defined benefits", "reducing the program with defined benefits", "payments in case of long disability" are applied in this Instruction in the values established by the International accounting standard (IAS) 19 of "Employee benefit" <1> (further - IFRS (IAS) 19).
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