ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 20, 2026 No. 121n

About introduction of amendments to the Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" to pb 18/02, approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n

According to Item 2 of Article 3, Item 2 parts of 1 Article 23, part 14 of Article 27, parts 1 and 1.1 of article 30 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting", paragraph one of Item 1, subitem 5.2.21 (1) Item 5 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, I order:

bring in the Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" PBU 18/02, approved by the order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n (it is registered by the Ministry of Justice of the Russian Federation on December 31, 2002, registration No. 4090, with the changes made by orders of the Ministry of Finance of the Russian Federation of February 11, 2008 No. 23n (registration No. 11274) is registered by the Ministry of Justice of the Russian Federation on March 3, 2008, of October 25, 2010 No. 132n (registration No. 19048) is registered by the Ministry of Justice of the Russian Federation on November 25, 2010, of December 24, 2010 No. 186n (registration No. 19910) is registered by the Ministry of Justice of the Russian Federation on February 22, 2011, of April 6, 2015 No. 57n (it is registered by the Ministry of Justice of the Russian Federation on April 30, 2015, registration No. 37103), of November 20, 2018 No. 236n (registration No. 52938), the following changes is registered by the Ministry of Justice of the Russian Federation on December 10, 2018:

1. In paragraph four of Item 14 of the word of "rates with reference of the difference which resulted from recalculation on the account of profits and losses" shall be replaced with words "rates, with reference of the difference which resulted from recalculation on net profit (loss), cumulative financial result (without inclusion in net profit (loss), the capital of the organization (without inclusion in cumulative financial result) depending on procedure for reflection of transactions to which deferred tax assets, in financial accounting belong".

2. In paragraph three of Item 15 of the word of "rates with reference of the difference which resulted from recalculation on the account of profits and losses" shall be replaced with words "rates, with reference of the difference which resulted from recalculation on net profit (loss), cumulative financial result (without inclusion in net profit (loss), the capital of the organization (without inclusion in cumulative financial result) depending on procedure for reflection of transactions to which deferred tax liabilities, in financial accounting belong".

3. In the paragraph the second Item 24 of the word "not included in accounting profit (loss)" shall be replaced with words "included in cumulative financial result (without inclusion in net profit (loss)".

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