FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 2, 2013 No. 292-FZ

About introduction of amendments to the Federal law "About Financial Accounting"

Accepted by the State Duma of the Russian Federation on October 25, 2013

Approved by Council of the Russian Federation on October 30, 2013

Article 1

Bring in the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, the Art. 7344) the following changes:

1) in Article 6:

a) to state Item 1 of part 2 in the following edition:

"1) the individual entrepreneur, person who is engaged in private practice - if in accordance with the legislation of the Russian Federation about taxes and fees they record the income or the income and expenses and (or) other taxation objects or physical indicators characterizing certain type of business activity;";

b) state part 4 in the following edition:

"4. The simplified methods of conducting financial accounting, including the simplified accounting (financial) records, the following economic actors having the right to apply:

1) small business entities;

2) non-profit organizations, except for non-profit organizations, cash receipt and which other property for prior accounting year exceeded three million rubles, Bars, lawyer bureaus, legal advice bureaus, Chambers of Advocates, notarial chambers, housing and housing cooperatives, credit consumer cooperatives, agricultural consumer cooperatives, the microfinancial organizations, societies of mutual insurance, the organizations of public sector, the state corporations, state-owned companies, political parties, their regional departments or other structural divisions, self-regulatory organizations, non-profit organizations included in stipulated in Item the 10th article 13.1 of the Federal Law of January 12, 1996 in No. 7-FZ "About non-profit organizations" the register of the non-profit organizations performing functions of the foreign agent;

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