FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2017 No. 160-FZ

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

Accepted by the State Duma on July 7, 2017

Approved by the Federation Council on July 12, 2017

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; No. 44, Art. 5631; 2014, No. 45, Art. 6154) following changes:

1) in Article 21:

a) add part 1 with Item 2.1 of the following content:

"2. 1) the regulations of the Central bank of the Russian Federation provided by part 6 of this Article;";

b) to state Item 5 of part 3 in the following edition:

"5) the chart of accounts of financial accounting and procedure for its application, except for charts of accounts of financial accounting for credit institutions and not credit financial credit institutions and procedure for their application;";

c) state part 6 in the following edition:

"6. Charts of accounts of financial accounting for credit institutions and not credit financial credit institutions and procedure for their application, procedure for reflection on accounts of financial accounting of separate objects of financial accounting and group of accounts of financial accounting according to indicators of accounting (financial) records of credit institutions and not credit financial credit institutions, information disclosure forms in accounting (financial) records of credit institutions and not credit financial credit institutions are established by regulations of the Central bank of the Russian Federation.";

d) in part 15 after the words "Industry standards" to add with the words "and the regulations of the Central bank of the Russian Federation provided by part 6 of this Article", shall be replaced with words the words "and to industry standards" ", to industry standards and regulations of the Central bank of the Russian Federation provided by part 6 of this Article";

Item 1 of part 2 of Article 23 to state 2) in the following edition:

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