It is registered
in Ministry of Justice
Russian Federatsi
On December 28, 2001, No. 3138
of November 28, 2001 No. 96n
About approval of the Accounting regulation "Conditional Facts of Economic Activity" PBU 8/01
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 N283 (The Russian Federation Code, 1998, N 11, to the Art. 1290), I order:
1. Approve the enclosed Accounting regulation "Conditional Facts of Economic Activity" (PBU 8/01).
2. Declare invalid the order of the Ministry of Finance of the Russian Federation of November 25, 1998 of N57n "About Approval of the Accounting Regulation "Conditional Facts of Economic Activity" PBU 8/98" (the order is registered in the Ministry of Justice of the Russian Federation on December 31, 1998, registration number 1675).
3. Enact this order from accounting records of 2002.
Minister of Finance
Russian Federation A. Kudrin
1. This Provision establishes procedure for reflection of the conditional facts of economic activity and their effects in accounting records of the commercial organizations (except credit institutions), being legal entities by the legislation of the Russian Federation.
2. This Provision can not be applied by small business entities, except for small business entities - issuers of publicly placed securities.
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The document ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of December 13, 2010 No. 167n