Document from EA Legislation database © 2025-2026 EA Legislation LLC

FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2013 No. 425-FZ

About modification of article 7 of the Federal law "About Financial Accounting" regarding the organization of conducting financial accounting of non-profit organizations

Accepted by the State Duma of the Russian Federation on December 20, 2013

Approved by Council of the Russian Federation on December 25, 2013

Article 1

Bring in part 3 of article 7 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 27, Art. 3477; to No. 30, the Art. 4084) change, having stated it in the following edition:

"3. The head of the economic actor shall assign conducting financial accounting to the chief accountant or other official of this subject or sign the service provision agreement on conducting financial accounting if other is not provided by this part. The head of credit institution shall assign conducting financial accounting to the chief accountant. The head of the subject of small and medium entrepreneurship, and also the head of the non-profit organization having the right to apply the simplified methods of conducting financial accounting, including the simplified accounting (financial) records, according to this Federal Law can assume conducting financial accounting.".

Article 2

This Federal Law becomes effective from the date of its official publication.

President of the Russian Federation

V. Putin


Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.