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FAS 4/2023 “Financial Statements”: new reporting rules for 2025
FAS 4/2023 “Financial Statements”: new reporting rules for 2025
Starting from the 2025 reporting year, organizations must prepare financial statements according to the new standard FAS 4/2023, which updates and consolidates the former PBU 4/99 rules.
25.11.2025
Ms. Olga Grigorieva
General Director
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,
