ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 27, 2007 No. 153n

About approval of the Accounting regulation "Accounting of Intangible Assets" (PBU 14/2007)

For the purpose of enhancement of normative legal regulation in the field of financial accounting and accounting records and according to 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 N329 (The Russian Federation Code, 2004, N 31, Art. 3258; N 49, of Art. 4908; 2005, N 23, Art. 2270; N 52, of Art. 5755; 2006, N 32, Art. 3569; N 47, of Art. 4900; 2007, N 23, Art. 2801; 5491) I order to Art. N 45,:

1. Approve the enclosed Accounting regulation "Accounting of Intangible Assets" (PBU 14/2007).

2. Determine that this order becomes effective from accounting records of 2008.

3. Determine that the organizations, being legal entities by the legislation of the Russian Federation (except for credit institutions and budgetary institutions), make in financial accounting as of January 1, 2008 write-off of size of the organizational expenses considered as a part of intangible assets, minus charged depreciation on the account of retained earnings (uncovered loss).

4. Determine that this order extends to non-profit organizations concerning the objects accepted by the organization to financial accounting in 2008 and the next years.

Appendix

to the Order of the Ministry of Finance of the Russian Federation of December 27, 2007 No. 153n

Accounting regulation "Accounting of Intangible Assets" (PBU 14/2007)

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