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Ministry of Justice

Russian Federation

On August 27, 1998 No. 1598

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 29, 1998 No. 34n

About approval of the Provision on conducting financial accounting and accounting records in the Russian Federation

(as amended on 08-01-2018)

In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N 283, and the order of the Government of the Russian Federation of March 21, 1998 I order to N382-r:

1. Approve the enclosed Provision on conducting financial accounting and accounting records in the Russian Federation.

2. Recognize to invalid:

the order of the Ministry of Finance of the Russian Federation of December 26, 1994 N170 "About Regulations on Financial Accounting and the Reporting in the Russian Federation";

Item 3 of the order of the Ministry of Finance of the Russian Federation of February 3, 1997 N8 "About Quarter Accounting Records of the Organization".

3. Enact this order since January 1, 1999.

Minister

M. M. Zadornov

Approved by the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34H

Provision on conducting financial accounting and accounting records in the Russian Federation

I. General provisions

1. This Provision on conducting financial accounting and accounting records in the Russian Federation (further - the Provision) is developed based on the Federal Law "About Financial Accounting".

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