ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 6, 2008 No. 106n

About approval of accounting regulations

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:

a) The accounting regulation "Accounting Policy of the Organization" (PBU 1/2008) according to the appendix N 1;

b) The accounting regulation "Changes of Estimative Values" (PBU 21/2008) according to the appendix N 2.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of December 9, 1998 of N 60 N "About approval of the Accounting regulation "Accounting Policy of the Organization" PBU 1/98" (the order is registered in the Ministry of Justice of the Russian Federation on December 31, 1998, registration number 1673; Bulletin of regulations of federal executive bodies, N 2, on January 11, 1999; "The Russian newspaper", N 10, on January 20, 1999).

3. Determine that this order becomes effective since January 1, 2009.

Appendix №1

to the Order of the Ministry of Finance of the Russian Federation of October 6, 2008 No. 106n

Accounting regulation "Accounting Policy of the Organization" (PBU 1/2008)

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