ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 8, 2010 No. 143n

About approval of the Accounting regulation "Information on segments (PBU 12/2010)

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; N 11, of Art. 1224; N 26, of Art. 3350; To N 38, of the Art. 4844), I order:

1. Approve the enclosed Accounting regulation "Information on Segments" (PBU 12/2010).

2. Determine that this order becomes effective from accounting records for 2011.

Approved by the order of the Ministry of Finance of the Russian Federation of November 8, 2010 No. 143n

Accounting regulation "Information on Segments" (PBU 12/2010)

I. General provisions

1. This Provision establishes rules of forming and submission of information on segments in accounting records of the commercial organizations (except credit institutions), being legal entities by the legislation of the Russian Federation.

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