ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 30, 2001 No. 26n

About approval of the Accounting regulation "Fixed asset accounting" PBU 6/01

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 "Fixed asset accounting" PBU 6/01.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of September 3, 1997 of N65n "About Approval of the Accounting Regulation "Fixed Asset Accounting" PBU 6/97" (the order is registered in the Ministry of Justice of the Russian Federation of January 13, 1998, N 1451) and Item 1 of the Changes in regulatory legal acts on financial accounting approved by the order of the Ministry of Finance of the Russian Federation of March 24, 2000 N31n (the order is registered in the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. Enact this order starting with accounting records of 2001.

Accounting regulation "Fixed asset accounting" PBU 6/01

I. General provisions

1. This Provision establishes rules of forming in financial accounting of information on fixed assets of the organization. The organization is understood further as the legal entity by the legislation of the Russian Federation (except for credit institutions and the public (municipal) institutions).

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