ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 6, 2008 No. 107n

About approval of the Accounting regulation "The Expense Accounting on Loans and the Credits" (PBU 15/2008)

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 "The Expense Accounting on Loans and the Credits" (PBU 15/2008).

2. Determine that this Order becomes effective from accounting records of 2009.

Approved by the Order of the Ministry of Finance of the Russian Federation of October 6, 2008 No. 107n

Accounting regulation "The Expense Accounting on Loans and the Credits" (PBU 15/2008)

I. General provisions

1. This Provision establishes features of forming in the financial accounting and accounting records of expense information connected with accomplishment of obligations on the obtained loans (including attraction of borrowed funds by issue of bills of exchange, release and sale of bonds) and to the credits (including commodity and commercial), the organizations, being legal entities by the legislation of the Russian Federation (except for credit institutions and the public (municipal) institutions).

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