ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of June 28, 2010 No. 63n

About approval of the Accounting regulation "Error Correction in Financial Accounting and the Reporting" (PBU 22/2010)

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, Art. 411; N 46, of Art. 5337; 2009, N 3, Art. 378; N 6, of Art. 738; N 8, of Art. 973; N 11, of Art. 1312; N 26, of Art. 3212; N 31, of Art. 3954; 2010, N 5, Art. 531; N 9, of Art. 967; To N 11, of the Art. 1224), I order:

1. Approve the enclosed Accounting regulation "Error Correction in Financial Accounting and the Reporting" (PBU 22/2010).

2. Determine that this order becomes effective from annual accounting records for 2010.

Approved by the Order of the Ministry of Finance of the Russian Federation of June 28, 2010 No. 63n

Accounting regulation "Error Correction in Financial Accounting and the Reporting" (PBU 22/2010)

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