ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 16, 2000 No. 92n

About approval of the Accounting regulation "Accounting of Government Assistance" PBU 13/2000

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, I order:

1. Approve the enclosed Accounting regulation "Accounting of Government Assistance" PBU 13/2000.

2. The accounting regulation "Accounting of Government Assistance" PBU 13/2000 is applied to the budgetary funds which are subject to recognition in financial accounting provided after January 1, 2001 and also the budgetary funds provided till January 1, 2001 in the part relating to the periods after January 1, 2001.

Approved by the Order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 92n

Accounting regulation "Accounting of Government Assistance" PBU 13/2000

1. General provisions

1. This provision establishes rules of forming in financial accounting of information on obtaining and use of the government assistance provided to the commercial organizations (except credit institutions and the organizations of public sector), being legal entities by the legislation of the Russian Federation (further - the organizations), and recognized as increase in economic benefit of the specific organization as a result of receipt of assets (money, other property).

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