ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 6, 1999 No. 43n

About approval of the Accounting regulation "Accounting Records of the Organization" PBU 4/99

According to 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 N283 (The Russian Federation Code, 1998, N 11, to the Art. 1290), I order:

1. Approve the enclosed Accounting regulation "Accounting Records of the Organization" PBU 4/99.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of February 8, 1996 of N10 "About Approval of the Accounting Regulation "Accounting Records of the Organization" PBU 4/96".

3. Enact this order starting with accounting records of 2000.

Utverzhdeneno Prikaz of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43H

Accounting regulation "Accounting Records of the Organization" PBU 4/99

I. General provisions

1. This Provision establishes structure, content and methodical bases of forming of accounting records of the organizations, being legal entities by the legislation of the Russian Federation, except credit institutions and the public (municipal) institutions.

2. The provision is not applied when forming the reporting developed by the organization for the internal purposes, the reporting constituted for the state statistical observation of the reporting information provided to credit institution according to its requirements and creation of reporting information for other special purposes if use of this provision is not provided in rules of preparation of such reporting and information.

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