Starting from the 2025 reporting year, accountants must prepare and submit financial statements in accordance with FAS 4/2023 “Financial Statements” (approved by the Order of the Ministry of Finance of Russia No. 157 dated October 4, 2023). This standard largely consolidates the provisions of PBU 4/99 “Financial Statements” (approved by Order No. 43n dated July 6, 1999).
The Ministry of Finance has systematized and clarified the rules for preparing financial statements. When forming reports, accountants should use Appendices 3–8 of this Standard. The overall structure of reporting forms has not undergone major changes; each form contains defined indicators, which may be supplemented with other significant values. The Standard places special emphasis on the preparation of interim reports.
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