ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 19, 2002 No. 115n

About approval of the Accounting regulation "The Expense Accounting for Research, Developmental and Technological Works" PBU 17/02

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 No. 283 (The Russian Federation Code, 1998, to No. 11, of the Art. 1290), I order:

1. Approve the enclosed Accounting regulation "The Expense Accounting for Research, Developmental and Technological Works" PBU 17/02.

2. Enact this order since January 1, 2003.

Approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n

Accounting regulation "The Expense Accounting for Research, Developmental and Technological Works" PBU 17/02

I. General provisions

1. This Provision establishes rules of forming in financial accounting and accounting records of the commercial organizations, being legal entities by the legislation of the Russian Federation (except for credit institutions) expense informations, the research, developmental and technological works connected with accomplishment.

This Provision is applied by the organizations which perform research, developmental and technological works with own forces or (and) are customers of the specified works on the agreement.

2. This Provision is applied concerning research *, developmental and technological works:

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