ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 29, 2008 No. 48n

About approval of the Accounting regulation "Information on the Related Parties" (PBU 11/2008)

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 N 329 (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; N 45, of Art. 5491; 2008, N 5, to the Art. 411), I order:

1. Approve the enclosed Accounting regulation "Information on the Related Parties" (PBU 11/2008).

2. Recognize to invalid:

the order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 5 N "About approval of the Accounting regulation "Information on Affiliates" PBU 11/2000" (the order is registered in the Ministry of Justice of the Russian Federation on May 10, 2000, registration number 2215; Bulletin of regulations of federal executive bodies, N 21, on May 22, 2000; "The Russian newspaper", N 92-93, on May 16, 2000);

Item of 3 changes and amendments in regulatory legal acts on financial accounting approved by the order of the Ministry of Finance of the Russian Federation of March 30, 2001 in N 27 N (the order is registered in the Ministry of Justice of the Russian Federation on May 4, 2001, registration number 2693; Bulletin of regulations of federal executive bodies, N 20, on May 14, 2001; "The Russian newspaper", N 91-92, on May 16, 2001).

3. Determine that this order becomes effective from annual accounting records for 2008.

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