FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 21, 2013 No. 357-FZ

About introduction of amendments to the Federal law "About Financial Accounting" and recognition of invalid article 1 of the Federal law "About Modification of Separate Legal Acts of the Russian Federation"

Accepted by the State Duma of the Russian Federation on December 13, 2013

Approved by Council of the Russian Federation on December 18, 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, Art. 7344; 2013, No. 30, Art. 4084) following changes:

1) in Article 9:

a) add part 1 with the offer of the following content: "Acceptance is not allowed to financial accounting of documents which draw up the facts of economic life which were not taking place including the cornerstone of imaginary and colourable transactions.";

b) in Item 6 of part 2 of the word "for correctness of its registration" shall be replaced with words "for its registration", shall be replaced with words the words "for correctness of registration" "for registration";

c) add part 3 with offers of the following content: "Person responsible for registration of the fact of economic life provides timely transfer of source accounting documents for registration of the data containing in them in bookkeeping registers, and also reliability of these data. Person to who conducting financial accounting is assigned and person with whom the service provision agreement on conducting financial accounting is signed do not bear responsibility for compliance of source accounting documents constituted by other persons to the come true facts of economic life.";

d) in part 4 the word "claims" to replace with the word "determines";

2) in Article 10:

a) state part 2 in the following edition:

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